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Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter!
Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2022
We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the “direct” elasticity) and of labor income (the “cross” elasticity) with respect to the net-of-tax rate on capital income. We estimate these elasticities using salient...
Persistent link: https://www.econbiz.de/10014078675
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Estimating Income Responses to Tax Changes : A Dynamic Panel Data Approach
Holmlund, Bertil; Söderström, Martin - 2021
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...
Persistent link: https://www.econbiz.de/10013316814
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Estimating income responses to tax changes: a dynamic panel data approach
Holmlund, Bertil; Söderström, Martin - 2007
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...
Persistent link: https://www.econbiz.de/10010264228
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A growth oriented dual income tax
Keuschnigg, Christian; Dietz, Martin D. - 2005
This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper demonstrates the neutrality properties of the reform...
Persistent link: https://www.econbiz.de/10010271071
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Pareto-Improving Tax Reforms and the Earned Income Tax Credit
Bierbrauer, Felix - 2020
This paper provides necessary and sufficient conditions for the existence of Pareto-improving tax reforms. The conditions can be expressed as sufficient statistics and have a wide range of potential applications in public finance. We discuss one such application in detail: the introduction of...
Persistent link: https://www.econbiz.de/10012830994
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Fair Earnings Tax Reforms
Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023
We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the money-metric utility that the individual...
Persistent link: https://www.econbiz.de/10014262033
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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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A Destination-Based Allowance for Corporate Equity
Hebous, Shafik - 2019
Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance...
Persistent link: https://www.econbiz.de/10012892223
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Pensions, Income Taxes and Homeownership : A Cross-Country Analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021
a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations … homeownership compared to Germany. The question is to what extent the observed differences in homeownership are induced by national …. The model is calibrated to Germany featuring German statutory public pension and dual income tax systems, and then applied …
Persistent link: https://www.econbiz.de/10013216249
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Ace vs. Cbit : Which is Better for Investment and Welfare?
Radulescu, Doina Maria - 2006
This paper analyses the switch to an ACE or to a CBIT type of tax system starting from the present German tax system. We show that in case an ACE type of reform is financed by an increase in the VAT and not in the profit tax, it might be preferred to a CBIT even in the context of an open...
Persistent link: https://www.econbiz.de/10012778989