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An Empirical Characterization of the Dynamic Effects of Changes in Government Spending and Taxes on Output

Blanchard, Olivier - 1999

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

The Effects of Tax Shocks on Output : Not So Large, But Not Small Either

Perotti, Roberto - 2011

percentage point of GDP increase in taxes leads to a decline in GDP by about 1.5 percentage points after 3 years. I also create … between different types of taxes (personal, corporate, indirect, and social security) and their subcomponents …

Persistent link: https://www.econbiz.de/10012461871

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

Fiscal Expansions and Fiscal Adjustments in OECD Countries

Alesina, Alberto - 1995

This paper considers budget expansions and adjustments in OECD countries in the last three decades. Our main results are: i) on average fiscal expansions are the results of increases in expenditures, particularly of transfer programs, while contractions are typically due to tax increases; ii)...

Persistent link: https://www.econbiz.de/10012473663

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

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