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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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Tax policy and inclusive growth
Abdel-Kader, Khaled; Mooij, Ruud A. de - 2020
labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by …
Persistent link: https://www.econbiz.de/10012485968
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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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Death and taxes : does taxation matter for firm survival?
Cevik, Serhan; Miryugin, Fedor - 2019
This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample evidence that a lower level of effective marginal tax rate improves firms' survival...
Persistent link: https://www.econbiz.de/10012019820
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Case studies in tax revenue mobilization in low-income countries
Akitoby, Bernardin; Honda, Jiro; Miyamoto, Hiroaki; … - 2019
exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through …
Persistent link: https://www.econbiz.de/10012021897
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Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - 2018
This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...
Persistent link: https://www.econbiz.de/10011978432
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“Fiscal devaluation” and fiscal consolidation : the VAT in troubled times
Mooij, Ruud A. de; Keen, Michael - 2012
Persistent link: https://www.econbiz.de/10009572350
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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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Gendered taxes : the interaction of tax policy with gender equality
Coelho, Maria; Davis, Aieshwarya; Klemm, Alexander; … - 2022
wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor … taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of … inheritances particularly lightly. On consumption taxes, we cover taxes on female hygiene products and excise taxes, which we …
Persistent link: https://www.econbiz.de/10013170280
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At a cost : the real effects of thin capitalization rules
Mooij, Ruud A. de; Liu, Li - 2021
Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real investment. Exploiting unique panel data on multinational companies in 34 countries during 2006-2014,...
Persistent link: https://www.econbiz.de/10012517932