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Gender Bias in Tax Systems
Stotsky, Janet Gale - 1996
This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...
Persistent link: https://www.econbiz.de/10014398033
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Corporate tax reform : from income to cash flow taxes
Carton, Benjamin; Fernandez-Corugedo, Emilio; Hunt, … - 2019
This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a...
Persistent link: https://www.econbiz.de/10012001561
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Tax capacity and growth : is there a tipping point?
Gaspar, Vítor; Jaramillo, Laura; Wingender, Philippe - 2016
Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary...
Persistent link: https://www.econbiz.de/10011716284
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Corruption, taxes and compliance
Baum, Anja; Gupta, Sanjeev; Kimani, Elijah; Tapsoba, … - 2017
This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the...
Persistent link: https://www.econbiz.de/10011763707
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Globalization, Tax Competition and the Future of Tax Systems
Tanzi, Vito - 1996
the extent to which particular taxes are affected by the globalization process. It speculates on future developments in …
Persistent link: https://www.econbiz.de/10014395933
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The 2008 financial crisis and taxation policy
Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010
crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …
Persistent link: https://www.econbiz.de/10010266095
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Tax composition and growth : a broad cross-country perspective
Acosta-Ormaechea, Santiago; Yoo, Jiae - 2012
increasing income taxes while reducing consumption and property taxes is associated with slower growth over the …
Persistent link: https://www.econbiz.de/10009659768
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The Internet as a Tax Haven?
Agrawal, David R. - 2021
avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …
Persistent link: https://www.econbiz.de/10013240113
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Tax reforms and fiscal shock smoothing
Amaglobeli, David; Jaramillo Echeverri, Laura; Karnane, … - 2019
This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that broaden the tax base, significantly enhance the ability of fiscal policy to mitigate...
Persistent link: https://www.econbiz.de/10012021994
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Political costs of tax-based consolidations
Chen, Chuling; Dabla-Norris, Era; Rappaport, Jay; … - 2019
This paper studies the impact of tax-based consolidations on reelection outcomes. Using a granular database of tax-based consolidations for a panel of 10 OECD countries over the last 40 years, we find that tax reforms are politically costly but some reforms are costlier than others. Measures...
Persistent link: https://www.econbiz.de/10012155198