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market wages above fallback incomes to attract individuals to the labor force. For that, measures to improve education and …
Persistent link: https://www.econbiz.de/10011242228
Countries in Transition, ACTs) has slowed already sluggish growth; worsened unemployment, particularly of youth; undermined …
Persistent link: https://www.econbiz.de/10011142081
Do reductions in capital income taxes attract foreign capital and, at the same time, foster economic growth? This paper examines the effect of capital income taxation on the international allocation of capital and on economic growth in a two-country overlapping generations model with endogenous...
Persistent link: https://www.econbiz.de/10005263657
Tax laws and administrations often treat different size firms differently. There is, however, little research on the consequences. As modeled here, oligopolists with different efficiencies determine the size distribution of firms. A government that maximizes a weighted sum of consumer surplus,...
Persistent link: https://www.econbiz.de/10005264215
In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...
Persistent link: https://www.econbiz.de/10005825846
We use the IMF's Global Fiscal Model to evaluate recent proposals to reform social security and the tax system in the United States. Introducing personal retirement accounts is unlikely to yield significant macroeconomic benefits unless it spurs additional fiscal consolidation to prevent a large...
Persistent link: https://www.econbiz.de/10005825943
Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe...
Persistent link: https://www.econbiz.de/10005826255
This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain below...
Persistent link: https://www.econbiz.de/10005826278
A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea of a tax on the value of assets, rather than on the income that the assets...
Persistent link: https://www.econbiz.de/10005826303
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would...
Persistent link: https://www.econbiz.de/10005826556