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Policy Implications of Non-Linear Effects of Tax Changes on Output
Gunter, Samara R.; Riera-Crichton, Daniel; Végh, Carlos A. - National Bureau of Economic Research - 2021
In an earlier paper, titled "Non-linear effects of tax changes on output: The role of the initial level of taxation," we estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014, and (ii) the so-called...
Persistent link: https://www.econbiz.de/10012510525
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The value-added tax reform puzzle
Cai, Jing - 2011
"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China"--National Bureau of Economic …
Persistent link: https://www.econbiz.de/10011395531
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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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Rebalancing and the Chinese VAT : Some Numerical Simulation Results
Li, Chunding - 2011
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and … switching is thus a possibility for China to receive a double benefit, rebalancing trade with a welfare gain. This has … countries with a trade surplus, such as China, an origin basis offers a lower tax rate on an equal yield basis and reduced …
Persistent link: https://www.econbiz.de/10012461971
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The Value-Added Tax Reform Puzzle
Cai, Jing - 2011
We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China …
Persistent link: https://www.econbiz.de/10012461126
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Regressive Sin Taxes, With an Application to the Optimal Soda Tax
Allcott, Hunt - 2019
A common objection to "sin taxes"--corrective taxes on goods that are thought to be overconsumed, such as cigarettes, alcohol, and sugary drinks--is that they often fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives...
Persistent link: https://www.econbiz.de/10012479790
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Salience and Taxation : Theory and Evidence
Chetty, Raj - 2007
A central assumption in public finance is that individuals optimize fully with respect to the incentives created by tax policies. In this paper, we test this assumption using two empirical strategies. First, we conducted an experiment at a grocery store where we posted tax-inclusive prices for...
Persistent link: https://www.econbiz.de/10012465294
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The Effect of Unconventional Fiscal Policy on Consumption Expenditure
D’Acunto, Francesco - 2016
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
Persistent link: https://www.econbiz.de/10012456116
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A Big Data Approach to Optimal Sales Taxation
Baker, Christian - 2014
We characterize and demonstrate a solution method for an optimal commodity (sales) tax problem consisting of multiple goods, heterogeneous agents, and a nonconvex policy maker optimization problem. Our approach allows for more dimensions of heterogeneity than has been previously possible,...
Persistent link: https://www.econbiz.de/10012458534
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Tax Policy Design with Low Interest Rates
Auerbach, Alan J.; Gale, William G. - National Bureau of Economic Research - 2021
Interest rates on government debt have fallen in many countries over the last several decades, with markets indicating that rates may stay low well into the future. It is by now well understood that sustained low interest rates can change the nature of long-run fiscal policy choices. In this...
Persistent link: https://www.econbiz.de/10012660030