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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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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
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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
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Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act
Funke, Michael; Strulik, Holger - EconWPA - 2004
This paper analyses the long-run effects of Estonia’s 2000 Income Tax Act with a dynamic general equilibrium model. Specifically, we consider the impact of the shift from an imputation system to one where companies only pay taxes on distributed profits. Balanced growth paths, transitional...
Persistent link: https://www.econbiz.de/10005412671
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Earlier Or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
Honerkamp, Josef; Moog, Stefan; Raffelhüeschen, Bernd - EconWPA - 2004
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10005556934
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Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations
Aura, Saku - EconWPA - 2004
about capital income taxation: while it is true that in the long run the estate tax rate should be set to zero, it is also … true that other capital income taxation is a usable policy tool even in the steady state. The other contribution of the … median-voter framework with no policy commitment, estate taxation is used too heavily as a capital …
Persistent link: https://www.econbiz.de/10005076583
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Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
Pérez-López, Cesar; Romero-Jordan, Desiderio; … - EconWPA - 2004
This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in Spain. To do this, we have developed a theoretical dynamic model based on Euler’s equation. This model is verified using a sample from the 1991-1995 Panel of income taxpayers....
Persistent link: https://www.econbiz.de/10005556895
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Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
Pérez-López, Cesar; Romero-Jordan, Desiderio - EconWPA - 2004
This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in Spain. To do this, we have developed a theoretical dynamic model based on Euler’s equation. This model is verified using a sample from the 1991-1995 Panel of income taxpayers....
Persistent link: https://www.econbiz.de/10005556906
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Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
Pérez-López, Cesar; Romero-Jordan, Desiderio - EconWPA - 2004
This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in Spain. To do this, we have developed a theoretical dynamic model based on Euler’s equation. This model is verified using a sample from the 1991-1995 Panel of income taxpayers....
Persistent link: https://www.econbiz.de/10005560996
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Do labour taxes (and their composition) affect wages in the short and in the long run?
Arpaia, Alfonso; Carone, Giuseppe - EconWPA - 2004
Measures aimed at reducing the tax burden on labour have been advocated to alleviate the EU unemployment problem. Most of the analyses document a relationship between the unemployment rate and the tax burden on labour. Hence, it is not possible to discern whether the effect on unemployment...
Persistent link: https://www.econbiz.de/10005412493