By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not significantly differ from one in the majority of countries;...

Contrary to the case considered in literature, the experience of developing countries indicates that the tariff reforms have not been revenue neutral due to the heavy dependence of developing countries on trade taxes and pervasive tax evasion. In contrast to the plausibility of a welfare loss...

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

Because of the upswing in electronic commerce via the Internet, governments in the European Union and the United States have been discussing the shaping of an effective system of turnover taxation in cyberspace since the late 1990s, but have failed to agree on a definite tax system. An analysis...

Paternalism, merit goods and specific egalitarianism are concepts we sometimes meet in the literature. The thing in common is that the policy maker does not fully respect the consumer sovereignty principle and design policies according to some other criterion than individuals' preferences. Using...

Die anhaltend hohe Arbeitslosigkeit hat verstärkt zu Diskussionen geführt, ob das Steuer-Transfer-System hierfür mitverantwortlich sei. Dabei wurde insbesondere auf die sehr hohe implizite Grenzbelastung im untersten Einkommensbereich hingewiesen. Als Alternativen wurden eine negative...

Die anhaltend hohe Arbeitslosigkeit hat verstärkt zu Diskussionen geführt, ob das Steuer-Transfer-System hierfür mitverantwortlich sei. Dabei wurde insbesondere auf die sehr hohe implizite Grenzbelastung im untersten Einkommensbereich hingewiesen. Als Alternativen wurden eine negative...

The paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the...