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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
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
With fixed costs of developing technology, taxes can generate large efficiency costs by slowing the rate of diffusion … taxes would have had on broadband Internet access at an early stage of its diffusion around the country, combining data on … costs of entering new markets, taxes would have also delayed entry in several markets. In these places, the lost consumer …
Persistent link: https://www.econbiz.de/10012466676
"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
In 1954, the Internal Revenue Service stipulated that employer contributions to the health insurance plans of their employees were to be excluded from employee taxable income. Today, the tax subsidy is major feature of the U.S. health care market. This paper examines the initial effects of the...
Persistent link: https://www.econbiz.de/10012471232
. We document the changes in federal and state income taxes, AFDC and Food Stamp benefits, Medicaid, training and child …
Persistent link: https://www.econbiz.de/10012471285
This paper characterizes the dynamic effects of shocks in government spending and taxes on economic activity in the … the automatic response of taxes and spending to activity, and, by implication, to infer fiscal shocks. The results … negative effect. The multipliers for both spending and tax shocks are typically small. Turning to the effects of taxes and …
Persistent link: https://www.econbiz.de/10012471521
This paper studies the extent to which the impact of tax policy on consumer spending differs between temporary and permanent, as well as anticipated and unanticipated tax changes. To discriminate between them, we use institutional information such as legal distinction between temporary and...
Persistent link: https://www.econbiz.de/10012471538
desirable directions, but it also makes Pigovian taxes on negative externalities less effective …
Persistent link: https://www.econbiz.de/10012471546
In this survey, I summarize and evaluate the extant literature concerning taxation and personal saving. I describe the theoretical models that economists have used to depict saving decisions, and I explore the positive and normative implications of these models. The central positive question is...
Persistent link: https://www.econbiz.de/10012471740