Showing 1 - 10 of 34
In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countries is an effective way of stabilising tax revenues. Using a large panel of 103 developing countries observed over 1980-2008 and several alternative estimation methods in order to deal with the...
Persistent link: https://www.econbiz.de/10009278339
question of the social impacts of taxation. The first micro-macro computable general equilibrium model of Niger's actual …
Persistent link: https://www.econbiz.de/10008871222
We address in this paper the issue of the existence or not of a crowding-out effect of Corporate Social Responsability by government intervention through a lump sum tax. For this purpose, we build a model of impur altruism for firms. We show that in general it will happen to be that public...
Persistent link: https://www.econbiz.de/10010821387
, the economist who believes that taxation should minimally interfere with property rights and should seek to preserve the … economics of taxation for the last forty years. But more recently the fairness approach to taxation goes beyond welfare …
Persistent link: https://www.econbiz.de/10010821442
In an overlapping generations economy setup we show that, if individuals can improve their life expectancy by exerting some effort, costly in terms of either resources or utility, the competitive equilibrium steady state differs from the first best steady state. This is due to the fact that...
Persistent link: https://www.econbiz.de/10010738658
This paper presents series on top shares of income in Argentina from 1932 to 2004 based on personal income tax return statistics. Our results suggest that income concentration was higher during the 1930s and the first half of the 1940s than it is today. The recovery of the economy after the...
Persistent link: https://www.econbiz.de/10010738819
either contract a marriage or a civil union (pacs). I assess the impact of taxation on the decision to contract a pacs using … a difference-in-differences evaluation of the 2005 reform of income taxation of newly pacsed couples. As the control …-in-differences-in-differences setting to estimate bounds to the impact of the reform. My results suggest a positive and increasing impact of taxation on …
Persistent link: https://www.econbiz.de/10010738956
Earlier studies suggest that income taxation may affect not only labour supply but also domestic work. Here we … investigate the impact of income taxation on partners' labour supply and housework, using data for France that taxes incomes of … replacing joint taxation of married spouses' incomes with separate taxation would increase the husband's housework hours by 1 …
Persistent link: https://www.econbiz.de/10010775697
Humans can lie strategically in order to leverage on their negotiation power. For instance, governments can claim that a "scapegoat" third party is responsible for reforms that impose higher costs on citizens, in order to make the pill sweeter. This paper analyzes such communication strategy...
Persistent link: https://www.econbiz.de/10010899150
This paper argues that, for a given overall level of labour income taxation, a more progressive tax schedule reduces … these theoretical predictions on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the … average wage, we show that a more progressive taxation reduces the unemployment rate and increases the employment rate. These …
Persistent link: https://www.econbiz.de/10010899559