Showing 1 - 10 of 319
taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …
Persistent link: https://www.econbiz.de/10012466608
increases in city spending do not provide positive net benefits to property owners. Estimates of the effects of taxes on city …
Persistent link: https://www.econbiz.de/10012471167
taxes are a much greater drain on the economy than their direct costs. The taxes identified in this paper cost the economy … $2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …
Persistent link: https://www.econbiz.de/10012471502
Competitive exams are a standard method for selecting civil servants. Yet, evidence on the effectiveness of such approach is mixed, and lack of personnel data limits our understanding of the mechanisms underlying this varying success. We digitize personnel and financial data to study the impacts...
Persistent link: https://www.econbiz.de/10012510544
-acting force to the rapid increase in income inequality. Using a political-economy model where parties bargain over taxes and … determination, in particular budget rules, make the status quo levels of taxes and entitlements difficult to change. The second one …
Persistent link: https://www.econbiz.de/10013210072
an entrepreneurial sector, the paper investigates the effects of taxes on the equilibrium level of entrepreneurship and … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …
Persistent link: https://www.econbiz.de/10012470760
We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally uncorrelated with their growth performance. Second, countries that drastically reduce private incentives to invest, severely hurt their growth performance. In our model, the...
Persistent link: https://www.econbiz.de/10012460188
Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records capture a rise in new "gig" work that surveys miss. Drawing on the universe of IRS tax returns, we show that trends in firm-reported payments to "gig" and other contract workers...
Persistent link: https://www.econbiz.de/10014528407
, and the general public to increase taxes on the ultra-wealthy. Our findings reveal significant misperceptions about …
Persistent link: https://www.econbiz.de/10014635675
"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10011395531