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Taxing Corporate Income
Auerbach, Alan J.; Devereux, Michael P.; Simpson, Helen - 2021
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of...
Persistent link: https://www.econbiz.de/10013316769
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Cyclical Income Risk in Great Britain
Angelopoulos, Konstantinos - 2019
This paper establishes new evidence on the cyclical behaviour of household income risk in Great Britain and assesses … the role of social insurance policy in mitigating against this risk. We address these issues using the British Household …. We then estimate how income risk, measured by the variance and the skewness of the probability distribution of shocks to …
Persistent link: https://www.econbiz.de/10012872060
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Complexity and Choice
Salant, Yuval; Spenkuch, Jörg L. - 2021
We study two dimensions of complexity that may interfere with individual choice. The first one is object complexity, which corresponds to the difficulty in evaluating any given alternative in a choice set. The second dimension is composition complexity, which increases when suboptimal...
Persistent link: https://www.econbiz.de/10013216248
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Complexity and Time
Enke, Benjamin; Graeber, Thomas; Oprea, Ryan - 2023
risk preferences. First, all anomalies also arise in structurally similar atemporal decision problems involving valuation …
Persistent link: https://www.econbiz.de/10014358834
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Why are Average Hours Worked Lower in Richer Countries?
Bick, Alexander - 2020
Why are average hours worked per adult lower in rich countries than in poor countries? We consider two natural explanations: income effects in preferences, in which leisure becomes more valuable when income rises, and distortionary tax systems, which are more prevalent in richer countries. To...
Persistent link: https://www.econbiz.de/10012834992
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Preferential Tax Regimes with Asymmetric Countries
Bucovetsky, Sam - 2006
Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of...
Persistent link: https://www.econbiz.de/10012778991
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Will Destination-Based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System
Agrawal, David R. - 2019
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10012892221
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Unemployment and Tax Design
Hummel, Albert Jan - 2021
between high wages and low unemployment risk. A higher marginal tax rate shifts the trade-off in favor of low unemployment … risk, whereas a higher tax burden or unemployment benefit has the opposite effect. Changes in unemployment generate fiscal … unemployment risk is taken into account …
Persistent link: https://www.econbiz.de/10013219072
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Fiscal Externalities in Multilevel Tax Structures : Evidence from Concurrent Income Taxation
Revelli, Federico; Tsai, Tsung-Sheng; Zotti, Roberto - 2021
This paper exploits the multi-tiered structure of personal income taxation in Italy to investigate within-tier (horizontal) and between-tiers (vertical and diagonal) fiscal externalities. Estimation of an unrestricted income tax reaction function on municipalities located at internal regional...
Persistent link: https://www.econbiz.de/10013213781
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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