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crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …
Persistent link: https://www.econbiz.de/10010266095
and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in …
Persistent link: https://www.econbiz.de/10012844209
avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …
Persistent link: https://www.econbiz.de/10013240113
We exploit the unexpected announcement of an immediate, temporary VAT cut in Germany in the second half of 2020 as a natural experiment to study the spending response to unconventional fiscal policy. We use survey and scanner data on households’ consumption expenditures and their perceived...
Persistent link: https://www.econbiz.de/10013314690
consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU …
Persistent link: https://www.econbiz.de/10013314956
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014254211
, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges …
Persistent link: https://www.econbiz.de/10014347020
Policies to support the transition to a carbon-neutral economy are high on the policy agenda. Their effectiveness in reducing carbon emissions and their distributional consequences are actively debated. One key reason for the ongoing debate is that quantitative answers regarding the...
Persistent link: https://www.econbiz.de/10014485733
Persistent link: https://www.econbiz.de/10013188715
Persistent link: https://www.econbiz.de/10013281133