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Machiavellian Taxation? The political economy of public service financing

Bel, Germa; Miralles, Antonio - EconWPA - 2004

In this paper, we develop a simple theoretical model in order to explain how politicians choose between progressive and regressive tax schemes that serve to afford some local service production costs. It consists of a bipartisan model in which each party’s preferences are lexicographic, giving...

Persistent link: https://www.econbiz.de/10005556943

Tax system and reforms in Europe: Spain

Tondani, Davide - EconWPA - 2005

decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …

Persistent link: https://www.econbiz.de/10005076576

Tax system and reforms in Europe: Spain

Tondani, Davide - EconWPA - 2005

decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …

Persistent link: https://www.econbiz.de/10005412458

L'impact des regroupements municipaux sur le fardeau fiscal et la valeur des propriétés résidentielles au Québec, 1992-1999

Guy, Lacroix; Santarossa, Gino - EconWPA - 2003

Nous étudions l'impact des regroupements municipaux survenus au Québec entre 1992 et 1999 sur les taux de taxation …'ensemble, les regroupements observés entre 1992 et 1999 ont eu pour effet de diminuer globalement les taux de taxation effectifs d … bénéficié d'une baisse de leur taux de taxation. Enfin, la valeur marchande des propriétés résidentielles ne semble pas avoir …

Persistent link: https://www.econbiz.de/10005561005

ECONOMIC / ENVIRONMENTAL SYSTEM INTERACTION

Vildosola, Luis - EconWPA - 2003

This work is focused on identifying the relationship an economic system and its policies have with the environment. The biosphere is chosen in particular as object of analysis but this can be extended by means of an ecosystem recursive properties. The common factor involved in the relationship...

Persistent link: https://www.econbiz.de/10005062749

Fiscal Policy and Economic Activity: U.S. Evidence

Arin, K Peren; Koray, Faik - EconWPA - 2005

We investigate the dynamic effects of five different fiscal shocks on the US economy using a structural vector autoregressive (SVAR) model that uses Blanchard-Quah type restrictions. We find that an increase in indirect taxes or in corporate taxes has a contractionary effect on the economy,...

Persistent link: https://www.econbiz.de/10005561334

Tax Burden and the Mismeasurement of State Tax Policy

Reed, W. Robert; Rogers, Cynthia L. - EconWPA - 2005

Tax Burden, defined as the ratio of total tax revenues over personal income, is prominently used to summarize state tax policy. We analyze the empirical relationship between changes in Tax Burden and changes in state tax policy from 1987 to 2000 – as measured by states’ own forecasts of the...

Persistent link: https://www.econbiz.de/10005556950

On Selective Indirect Tax Reform in Developing Countries

Emran, M. Shahe; Stiglitz, Joseph E. - EconWPA - 2002

The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial models that ignore the existence of an...

Persistent link: https://www.econbiz.de/10005062581

Trade Taxes Are Expensive

Erbil, Can - EconWPA - 2004

This paper examines the welfare implications of trade reforms in the presence of a government budget constraint. There is consensus about gains from opening up to trade. The less investigated question is, whether a coordinated tax reform, where the tariff revenue cuts are compensated with...

Persistent link: https://www.econbiz.de/10005556490

THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform

Feige, Edgar L. - EconWPA - 2005

I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax. The APT tax consists of a flat rate tax...

Persistent link: https://www.econbiz.de/10005560970

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