Showing 1 - 10 of 44
Persistent link: https://www.econbiz.de/10000698997
Do perceptions about how the government spends tax dollars affect the willingness to pay taxes? We designed a field … the share of property tax revenues that fund public schools and the share of property taxes that are redistributed to … willingness to pay taxes. We find that some perceptions about government spending have a significant effect on the probability of …
Persistent link: https://www.econbiz.de/10012938758
," we estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 … companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies …
Persistent link: https://www.econbiz.de/10012510525
We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...
Persistent link: https://www.econbiz.de/10012510558
and income taxes; (b) make wealth taxes less efficient relative to capital income taxes, at given rates of tax; (c) reduce …
Persistent link: https://www.econbiz.de/10012660030
Income taxes are typically set to raise revenues and redistribute income at the lowest possible efficiency costs, which … result from the distortions in individual behaviors that taxes entail. Individuals can respond along many margins, such as … labor supply, tax avoidance and evasion, and geographic mobility. But one margin that taxes may affect -- innovation -- is …
Persistent link: https://www.econbiz.de/10012660037
We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol … sin taxes, are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the … burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households …
Persistent link: https://www.econbiz.de/10012660071
This paper studies the coevolution of the fall in the US corporate sector labor share and the rise of business activity in tax-preferred, pass-through form. Reallocating activity to the form it would have taken prior to the Tax Reform Act of 1986 accounts for one third of the decline in the...
Persistent link: https://www.econbiz.de/10012660078
We exploit the unexpected announcement of an immediate, temporary VAT cut in Germany in the second half of 2020 as a natural experiment to study the spending response to unconventional fiscal policy. We use survey and scanner data on households' consumption expenditures and their perceived...
Persistent link: https://www.econbiz.de/10012660119