Showing 1 - 10 of 299
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10011083944
Using panel data from US states over the period 1941-2002, I measure the impact of gubernatorial partisanship on a wide range of different policy settings and economic outcomes. Across 32 measures, there are surprisingly few differences in policy settings, social outcomes and economic outcomes...
Persistent link: https://www.econbiz.de/10004977260
Using panel data from US states, I measure the impact of partisanship on a wide range of different policy settings and economic outcomes. Across 32 measures, there are surprisingly few differences in policy settings, social outcomes and economic outcomes under Democrats and Republicans. In terms...
Persistent link: https://www.econbiz.de/10005032821
This paper examines the effective tax rates faced by low income working families. The effective tax rate (ETR) is a generic concept which encompasses both tax payable and also loss of benefits as income rises.
Persistent link: https://www.econbiz.de/10004971310
We use micro data from the U.S. Internal Revenue Service to document how Federal Income tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average taxes, properties of the joint distributions of taxes paid and income, and...
Persistent link: https://www.econbiz.de/10011083516
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …
Persistent link: https://www.econbiz.de/10009209830
This paper studies the effect of top tax rates on inventors' mobility since 1977. We put special emphasis on "superstar" inventors, those with the most and most valuable patents. We use panel data on inventors from the United States and European Patent Offices to track inventors' locations over...
Persistent link: https://www.econbiz.de/10011272707
This paper examines the appropriate taxation of financial services under a broad-based consumption tax. It is assumed …
Persistent link: https://www.econbiz.de/10004977248
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10011083337
This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the...
Persistent link: https://www.econbiz.de/10011084284