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The Usual Excess-Burden Approximation Usually Doesn't Come Close

Goulder, Lawrence H. - 1999

from taxes on intermediate inputs or consumer goods, and derives a practical alternative to this formula. We use an … analytically tractable general equilibrium model to reveal how interactions with pre-existing taxes in other markets critically … affect the excess burden of new taxes on intermediate inputs or consumer goods. The usual excess-burden formula ignores these …

Persistent link: https://www.econbiz.de/10012471766

Tax Policy, Asset Prices, and Growth : A General Equilibrium Analysis

Goulder, Lawrence H. - 1987

This paper presents a multisector general equilibrium model that is capable of providing integrated assessments of the economy's short- and long- run responses to tax policy changes. The model contains an explicit treatment of firm's investment decisions according to which producers exhibit...

Persistent link: https://www.econbiz.de/10012476941

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

Tax Policy, Housing Prices, and Housing Investment

Goulder, Lawrence H. - 1989

This paper employs a general equilibrium model to assess the effects of major components of the Tax Reform Act of 1986 on the performance of housing and other industries. The model considers both short-term and long-term effects on housing demands, house values, and investment in housing. Model...

Persistent link: https://www.econbiz.de/10012476243

Savings Promotion, Investment Promotion, and International Competitiveness

Goulder, Lawrence H. - 1988

In an open economy, savings- and investment-promoting policies may have very different effects on the capital account and on the viability of export-oriented and import-competing industries. The nature of the effects is often ambiguous in analytical models. This paper employs a simulation model...

Persistent link: https://www.econbiz.de/10012476437

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