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Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
Bradford, David F. - 2003
In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality properties generally deemed desirable. A choice...
Persistent link: https://www.econbiz.de/10012468855
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The Ineffectiveness of Effective Tax Rates on Business Investment
Chirinko, Robert S. - 1985
In his Fisher-Schultz Lecture, Martin Feldstein examined the effects of non-neutral tax rules on business investment by … existing U.S. tax rules, substantially discouraged investment in the past 15 years." In a detailed examination of Feldstein … with the relatively robust levels of net investment between 1965 and 1981 actually shown in the newly benchmarked National …
Persistent link: https://www.econbiz.de/10012477376
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Non-linear Effects of Taxation on Growth
Jaimovich, Nir - 2012
We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally uncorrelated with their growth performance. Second, countries that drastically reduce private incentives to invest, severely hurt their growth performance. In our model, the...
Persistent link: https://www.econbiz.de/10012460188
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Strategic Investment in a Debt Bargaining Framework
Aizenman, Joshua - 1989
This paper analyzes the strategic role of investment from a debtor country's perspective. The framework is one in which … this framework, the paper shows that productive investment may increase or decrease the bargaining power of the debtor …
Persistent link: https://www.econbiz.de/10012476029
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Vertical Externalities in Tax Setting : Evidence from Gasoline and Cigarettes
Besley, Timothy J. - 1999
A common feature of federal systems is that tax bases are joint property. Consequently, state and federal tax setting decisions are interdependent. Our aim here is to put forward a rudimentary theoretical analysis of this phenomenon, and to use the theory as a framework for econometrically...
Persistent link: https://www.econbiz.de/10012471813
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Taxing Property in Developing Countries : Theory and Evidence from Mexico
Brockmeyer, Anne; Estefan, Alejandro; Ramírez Arras, Karina - National Bureau of Economic Research - 2021
Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints. We characterize optimal enforcement and taxation policies as functions of revenue elasticities and measures of taxpayer hardship. We estimate these parameters using multiple sources of...
Persistent link: https://www.econbiz.de/10012510516
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Top Income Inequality and Tax Policy
Delestre, Isaac; Kopczuk, Wojciech; Miller, Helen; … - National Bureau of Economic Research - 2022
income is received. Incomes from business ownership and investment are taxed at lower rates than employment income. We …
Persistent link: https://www.econbiz.de/10013210046
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Globalization and Factor Income Taxation
Bachas, Pierre; Fisher-Post, Matthew H.; Jensen, Anders; … - National Bureau of Economic Research - 2022
How has globalization affected the relative taxation of labor and capital, and why? To address this question we build and analyze a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combining national accounts data with government revenue...
Persistent link: https://www.econbiz.de/10013172119
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Which Effective Tax Rate?
Fullerton, Don - 1983
interest rates, while others estimate the additional taxes associated with a marginal increase in investment. Because there are …
Persistent link: https://www.econbiz.de/10012477979
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The Effective Tax Rate and the Pretax Rate of Return
Feldstein, Martin - 1981
This paper presents new estimates of the taxes paid on nonfinancial corporate capital, on the pretax rate of return to capital, and on the effective tax rate. The basic time series show that both the pretax rate of return and the effective tax rate have varied substantially in the past quarter...
Persistent link: https://www.econbiz.de/10012478375