Similar Search Results

Efficiency Effects on the U.S. Economy from Wireless Taxation

Hausman, Jerry - 1999

taxes are a much greater drain on the economy than their direct costs. The taxes identified in this paper cost the economy … $2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …

Persistent link: https://www.econbiz.de/10012471502

The Effect of Beverage Taxes on Youth Consumption and BMI : Evidence from Mauritius

Cawley, John H.; Daly, Michael R.; Thornton, Rebecca L. - National Bureau of Economic Research - 2021

Taxes on sugar-sweetened beverages (SSBs) are relatively new and there is little evidence about their impact on SSB … the effect of SSB taxes on youth consumption, and contribute to the limited evidence base on the impact of SSB taxes on …

Persistent link: https://www.econbiz.de/10012585444

Certain Effects of Uncertain Taxes

Hines, James R, Jr - 2018

This paper explores the implications of tax rate uncertainty, identifying circumstances in which revenue-neutral tax rate variability increases profitability, economic activity, and the efficiency of resource allocation. Furthermore, with heterogeneous taxpayers, tax rate variability is shown to...

Persistent link: https://www.econbiz.de/10012481036

Tax Policy, Venture Capital, and Entrepreneurship

Keuschnigg, Christian - 2000

an entrepreneurial sector, the paper investigates the effects of taxes on the equilibrium level of entrepreneurship and … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …

Persistent link: https://www.econbiz.de/10012470760

Non-linear Effects of Taxation on Growth

Jaimovich, Nir - 2012

We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally uncorrelated with their growth performance. Second, countries that drastically reduce private incentives to invest, severely hurt their growth performance. In our model, the...

Persistent link: https://www.econbiz.de/10012460188

Policy Implications of Non-Linear Effects of Tax Changes on Output

Gunter, Samara R.; Riera-Crichton, Daniel; Végh, Carlos A. - National Bureau of Economic Research - 2021

," we estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 … companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies …

Persistent link: https://www.econbiz.de/10012510525

How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms

Goodman, Lucas; Lim, Katherine; Sacerdote, Bruce; … - National Bureau of Economic Research - 2021

We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...

Persistent link: https://www.econbiz.de/10012510558

The Effects of Taxes on Innovation : Theory and Empirical Evidence

Stantcheva, Stefanie - National Bureau of Economic Research - 2021

Income taxes are typically set to raise revenues and redistribute income at the lowest possible efficiency costs, which … result from the distortions in individual behaviors that taxes entail. Individuals can respond along many margins, such as … labor supply, tax avoidance and evasion, and geographic mobility. But one margin that taxes may affect -- innovation -- is …

Persistent link: https://www.econbiz.de/10012660037

The Rise of Pass-Throughs and the Decline of the Labor Share

Smith, Matthew; Yagan, Danny; Zidar, Owen M.; Zwick, Eric - National Bureau of Economic Research - 2021

This paper studies the coevolution of the fall in the US corporate sector labor share and the rise of business activity in tax-preferred, pass-through form. Reallocating activity to the form it would have taken prior to the Tax Reform Act of 1986 accounts for one third of the decline in the...

Persistent link: https://www.econbiz.de/10012660078

A Temporary VAT Cut as Unconventional Fiscal Policy

Bachmann, Ruediger; Born, Benjamin; Goldfayn-Frank, Olga; … - National Bureau of Economic Research - 2021

We exploit the unexpected announcement of an immediate, temporary VAT cut in Germany in the second half of 2020 as a natural experiment to study the spending response to unconventional fiscal policy. We use survey and scanner data on households' consumption expenditures and their perceived...

Persistent link: https://www.econbiz.de/10012660119