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Stotsky, Janet Gale - 1996

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...

Persistent link: https://www.econbiz.de/10014398033

Tax capacity and growth : is there a tipping point?

Gaspar, Vítor; Jaramillo, Laura; Wingender, Philippe - 2016

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary...

Persistent link: https://www.econbiz.de/10011716284

Corruption, taxes and compliance

Baum, Anja; Gupta, Sanjeev; Kimani, Elijah; Tapsoba, … - 2017

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the...

Persistent link: https://www.econbiz.de/10011763707

Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 1996

the extent to which particular taxes are affected by the globalization process. It speculates on future developments in …

Persistent link: https://www.econbiz.de/10014395933

The 2008 financial crisis and taxation policy

Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010

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

“Fiscal devaluation” and fiscal consolidation : the VAT in troubled times

Mooij, Ruud A. de; Keen, Michael - 2012

Persistent link: https://www.econbiz.de/10009572350

Tax composition and growth : a broad cross-country perspective

Acosta-Ormaechea, Santiago; Yoo, Jiae - 2012

increasing income taxes while reducing consumption and property taxes is associated with slower growth over the …

Persistent link: https://www.econbiz.de/10009659768

Tax Cuts Starve the Beast! Evidence from Germany

Fuest, Clemens - 2020

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

The Internet as a Tax Haven?

Agrawal, David R. - 2021

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

A Temporary VAT Cut as Unconventional Fiscal Policy

Bachmann, Rüdiger; Born, Benjamin; Goldfayn-Frank, Olga; … - 2021

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