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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-BAT is unlikely to be neutral at the macroeconomic...
Persistent link: https://www.econbiz.de/10012453018
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Tax Aversion, Deficits and the Tax Rate-Tax Revenue Relationship
Waud, Roger N. - 1985
This paper offers a possible explanation for the existence of continual government budget deficits such as experienced in a number of industrialized countries in recent years. Based on the assumption that higher tax rates cause more intensive tax-aversion behavior (tax avoidance and tax...
Persistent link: https://www.econbiz.de/10012477553
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On the Possibility of an Inverse Relationship between Tax Rates and Government Revenues
Fullerton, Don - 1980
When Arthur Laffer or other "supply side advocates" plot total tax revenue as a function of a particular tax rate, he draws an upward sloping segment called the normal range, followed by a downward sloping segment called the prohibitive range. Since a given revenue can be obtained with either of...
Persistent link: https://www.econbiz.de/10012478673
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Higher Tariffs, Lower Revenues? Analyzing the Fiscal Aspects of the "Great Tariff Debate of 1888"
Irwin, Douglas A. - 1997
After the Civil War, Congress justified high import tariffs (relative to their prewar levels)" as necessary in order to raise sufficient revenue to pay off the public debt. By the early 1880s the federal government was running large and seemingly intractable fiscal surpluses revenues" exceeded...
Persistent link: https://www.econbiz.de/10012472573
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Debt, Default, and Revenue Structure : The American State Debt Crisis in the Early 1840s
Grinath, Arthur, III. - 1997
During the 1820s and 1830s, American state governments made large investments in canals, banks, and railroads. In the early 1840s, nine states defaulted on their debts, four ultimately repudiated all or part of their debts, and three went through substantial renegotiations. This paper examines...
Persistent link: https://www.econbiz.de/10012472874
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Raising Revenue by Limiting Tax Expenditures
Feldstein, Martin S. - 2014
Limiting tax expenditures can raise revenue without increasing marginal tax rates. Such a policy is equivalent to reducing government spending now done as subsidies through the tax code for a wide range of household spending and income. This paper explores one way of limiting tax expenditures: a...
Persistent link: https://www.econbiz.de/10012457993
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Revenue Slumps and Fiscal Capacity : Evidence from Brazil
Ferraz, Claudio; Foremny, Dirk; Santini, Juan Francisco - National Bureau of Economic Research - 2024
This paper investigates how non-tax revenues impact tax collection in Brazilian municipalities, focusing on shifts in intergovernmental transfers due to population updates. Our analysis reveals asymmetric effects of shocks: revenue gains lead to increased spending without tax reductions, while...
Persistent link: https://www.econbiz.de/10014544719
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The Structure of Business Taxation in China
Chen, Zhao - 2020
This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to …. Second, we evaluate whether the structure of China's tax revenue matches its stage of development. A cross-country comparison … of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services …
Persistent link: https://www.econbiz.de/10012482270
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Dynamic Pricing in Retail Gasoline Markets
Borenstein, Severin - 1993
This paper tests for price patterns in retail gasoline markets consistent with those predicted by models of implicit …
Persistent link: https://www.econbiz.de/10012474456
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$2.00 Gas! Studying the Effects of a Gas Tax Moratorium
Doyle, Joseph J, Jr - 2006
subsequent reinstatement, of the 5% gasoline sales tax in Illinois and Indiana following a temporary price spike in the spring of …
Persistent link: https://www.econbiz.de/10012466402