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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements

Bibler, Andrew - 2019

is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …

Persistent link: https://www.econbiz.de/10012866041

Escaping the Exchange of Information : Tax Evasion Via Citizenship-by-Investment

Langenmayr, Dominika; Zyska, Lennard - 2021

With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...

Persistent link: https://www.econbiz.de/10013237222

Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy

Koethenbuerger, Marko; Poutvaara, Panu - 2021

Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future … show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … prevailing tax mix is sufficiently skewed towards wage taxation …

Persistent link: https://www.econbiz.de/10013316664

The Impact of Tax Uncertainty on Irreversible Investment

Niemann, Rainer - 2021

that anticipate the actual tax base incorrectly. I analyze the effects of stochastic taxation on investment behavior in a …

Persistent link: https://www.econbiz.de/10013316889

Pension Reform and Labor Market Incentives

Fisher, Walter H.; Keuschnigg, Christian - 2021

This paper investigates how parametric reform in a pay-as-you-go pension system with a tax benefit link affects retirement incentives and work incentives of prime-age workers. We find that postponed retirement tends to harm incentives of prime-age workers in the presence of a tax benefit link,...

Persistent link: https://www.econbiz.de/10013317100

Democratization and the size of government: Evidence from the long 19th century

Aidt, Toke; Jensen, Peter S. - 2013

We study the consequences of franchise extension and ballot reform for the size of government in Western Europe between 1820 and 1913. We find that franchise extension exhibits a U-shaped association with revenue per capita and a positive association with spending per capita. Instrumental...

Persistent link: https://www.econbiz.de/10010291879

The Efficiency and Equity of the Tax and Transfer System in France

Egert, Balazs - 2013

Taxes and cash transfers reduce income inequality more in France than elsewhere in the OECD, because of the large size of the flows involved. But the system is complex overall. Its effectiveness could be enhanced in many ways, for example so as to achieve the same amount of redistribution at...

Persistent link: https://www.econbiz.de/10010293921

Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform

Harju, Jarkko; Kari, Seppo - 2015

In this study we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in Finland. The so-called equalization tax (EQT) used to be a regular element of...

Persistent link: https://www.econbiz.de/10011388280

The Effectiveness of Taxation and Feed-in Tariffs

Antoniou, Fabio; Strausz, Roland - 2014

market outcome exhibits inefficient production and inefficient entry. A policy mix of three popular regulatory instruments—taxation … on polluters, feed-in tariffs for clean entrants, and taxation of consumption—cannot correct these two market failures …

Persistent link: https://www.econbiz.de/10010352347

Thin Capitalization Rules and Multinational Firm Capital Structure

Blouin, Jennifer; Huizinga, Harry; Laeven, Luc; … - 2014

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/10010352370

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