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Nonlinear Taxation and International Mobility in General Equilibrium

Janeba, Eckhard; Schulz, Karl - 2021

We study the nonlinear taxation of internationally mobile workers in general equilibrium. Contrary to conventional … production complementarities. This finding raises doubts about the importance of trickle-down for optimal taxation and offers a …

Persistent link: https://www.econbiz.de/10013224070

Taxing Cryptocurrencies

Baer, Katherine; Mooij, Ruud A. de; Hebous, Shafik; … - 2023

payment: more straightforward is a compelling case for corrective taxation of carbon-intensive mining. Ownership is highly …

Persistent link: https://www.econbiz.de/10014355354

Tax Uncertainty and Welfare-Improving Tax Disputes

Hashimzade, Nigar - 2023

Tax law is often uncertain. In particular, the use of tax shelters tends to be in the “grey area” between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with...

Persistent link: https://www.econbiz.de/10014357509

Tax Housing or Land? Distributional Effects of Property Taxation in Germany

Barbosa, Rafael - 2020

Despite its theoretical merits, Land Value Taxation (LVT) is not a common policy instrument in most countries. One of …

Persistent link: https://www.econbiz.de/10012843422

Tax Systems and Development

Mardan, Mohammed - 2020

This paper analyzes the optimal tax system consisting of the tax rate and the capacity of the tax administration. I challenge the conventional wisdom that tax rates and tax administrations' capacity are complements showing that their relationship depends on a country's level of development....

Persistent link: https://www.econbiz.de/10012846675

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

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

Köthenbürger, 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

Nonlinear Taxation of Income and Education in the Presence of Income-Misreporting

Bastani, Spencer; Gahvari, Firouz; Micheletto, Luca - 2022

provides another mechanism that makes commodity taxation useful …

Persistent link: https://www.econbiz.de/10014243756