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The role of direct and indirect taxes in the federal revenue system : a conference [at the Brookings Inst. in Washington on October 17 and 18, 1963] report

Due, John F. (contributor) - 1964

Persistent link: https://www.econbiz.de/10000052753

Taxing Consumption and Other Sins

Hines, James R, Jr - 2006

Throughout American history, the U.S. federal and state governments have imposed excise taxes on commodities such as alcohol and tobacco (and more recently, gasoline and firearms). Rates of such "sin" taxation, and consumption taxation broadly (including sales taxes and value-added taxes), are...

Persistent link: https://www.econbiz.de/10012465930

Globalization and Developing Countries - A Shrinking Tax Base?

Aizenman, Joshua - 2006

This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from "easy to collect" taxes...

Persistent link: https://www.econbiz.de/10012466738

Direct or Indirect Tax Instruments for Redistribution : Short-run versus Long-run

Saez, Emmanuel - 2002

Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax. However, these important results of optimal tax...

Persistent link: https://www.econbiz.de/10012469882

Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness?

Sinn, Hans-Werner - 1990

While it is usually argued that direct and indirect taxes should be added for meaningful international comparisons of country competitiveness, this paper argues that the opposite may be true. It is possible that a country with a high value-added tax needs a high capital income tax to maintain...

Persistent link: https://www.econbiz.de/10012475774

A Tax-Based Test for Nominal Rigidities

Poterba, James M. - 1985

In classical macroeconomic models with flexible wages and prices,whether a tax is levied on producers or consumers does not affect its incidence. However, if wages or prices are rigid in the short run, as they are in Keynesian macroeconomic models, then shifting a tax from one side ofthe market...

Persistent link: https://www.econbiz.de/10012477453

Direct and Indirect Taxes in Pollution Dynamics

Smirnyagin, Vladimir; Tsyvinski, Aleh; Wu, Xi - National Bureau of Economic Research - 2024

Analyzing the universe of federal environmental regulations in the U.S., we construct a measure of regulations--direct taxes on pollution. Analyzing the universe of firms' investor disclosures, we construct a measure of material environmental concerns--indirect taxes on pollution. These two...

Persistent link: https://www.econbiz.de/10015056178

Jump Starting the Euro Area Recovery : Would a Rise in Core Fiscal Spending Help the Periphery?

Blanchard, Olivier - 2015

function involving output and inflation gaps, increasing core spending would generate substantial welfare improvements …

Persistent link: https://www.econbiz.de/10012457242

How Do Laffer Curves Differ Across Countries?

Trabandt, Mathias - 2012

We seek to understand how Laffer curves differ across countries in the US and the EU-14, thereby providing insights into fiscal limits for government spending and the service of sovereign debt. As an application, we analyze the consequences for the permanent sustainability of current debt...

Persistent link: https://www.econbiz.de/10012460797

Fiscal Influences on Inflation in OECD Countries, 2020-2022

Barro, Robert J.; Bianchi, Francesco - National Bureau of Economic Research - 2023

recent global surges in inflation and government spending. This study applies the FTPL to 37 OECD countries for 2020 …-2022. The theory's centerpiece is the government's intertemporal budget constraint, which relates a country's inflation rate in … and the duration of the debt in 2019. This specification has substantial explanatory power for recent inflation rates …

Persistent link: https://www.econbiz.de/10014436969