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Unconventional Fiscal Policy at the Zero Bound

Correia, Isabel - 2011

When the zero lower bound on nominal interest rates binds, monetary policy cannot provide appropriate stimulus. We show that in the standard New Keynesian model, tax policy can deliver such stimulus at no cost and in a time-consistent manner. There is no need to use inefficient policies such as...

Persistent link: https://www.econbiz.de/10012461899

Tax Competition With Parasitic Tax Havens

Slemrod, Joel - 2006

depends on the demand and supply for such protection. Recognizing that taxes on wage income are also evaded, we solve for the …

Persistent link: https://www.econbiz.de/10012466443

Free-Trade Taxation and Protectionist Taxation

Slemrod, Joel - 1994

This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard...

Persistent link: https://www.econbiz.de/10012474005

Do Taxes Matter? Lessons From the 1980s

Slemrod, Joel - 1992

realizations. I then reconstruct a 1992 view about how taxes affect behavior. A unifying theme is that the tax system does much …

Persistent link: https://www.econbiz.de/10012474972

Tax Effects on Foreign Direct Investment in the United States : Evidence from a Cross-Country Comparison

Slemrod, Joel - 1989

This paper investigates how the tax system of the U.S. and the capital-exporting country combine to affect the flow of foreign direct investment (FDI) into the U.S. First, using aggregate data, it corroborates earlier work suggesting that the U.S. effective tax rate does influence the amount of...

Persistent link: https://www.econbiz.de/10012476006

Optimal Taxation and Optimal Tax Systems

Slemrod, Joel - 1989

collecting revenues from individuals who will tend to resist. The coercive nature of collection taxes implies that the resource … optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and …

Persistent link: https://www.econbiz.de/10012476010

The Macroeconomics of Border Taxes

Barbiero, Omar - 2018

We analyze the dynamic macroeconomic effects of border adjustment taxes, both when they are a feature of corporate tax … reform (C-BAT) and for the case of value added taxes (VAT). Our analysis arrives at the following main conclusions. First, C …. Lastly, border taxes increase government revenues in periods of trade deficit, however, given the net foreign asset position …

Persistent link: https://www.econbiz.de/10012453018

Fiscal Devaluations

Farhi, Emmanuel - 2011

We show that even when the exchange rate cannot be devalued, a small set of conventional fiscal instruments can robustly replicate the real allocations attained under a nominal exchange rate devaluation in a dynamic New Keynesian open economy environment. We perform the analysis under...

Persistent link: https://www.econbiz.de/10012460995

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; … - National Bureau of Economic Research - 2023

German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax …

Persistent link: https://www.econbiz.de/10014287326