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Barro, Robert J. - 2019

U.S. businesses can choose to be C-corporations or pass-through entities in the forms of S-corporations, partnerships (notably LLCs), and sole proprietorships. C-corporate status conveys benefits from perpetual legal identity, limited liability, potential for public trading of shares, and...

Persistent link: https://www.econbiz.de/10012892096

Do Corporate Tax Cuts Increase Income Inequality

Nallareddy, Suresh - 2019

We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide evidence that corporate tax cuts lead to increases in income inequality. This result is robust across regression, matching, and synthetic controls approaches, and to controlling for...

Persistent link: https://www.econbiz.de/10012861449

Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches

Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023

-tax locations leads to profit relocation to ‘next-best’ low-tax countries, allowing firms to circumvent domestic taxation. We do not …

Persistent link: https://www.econbiz.de/10014345628

Income Taxes and the Mobility of the Rich : Evidence from Us and UK Households in Switzerland

Köthenbürger, Marko; Naguib, Costanza; Stettler, Christian - 2023

-tax sorting preferences, US households are effectively insulated from Swiss income taxation due to the US world-wide income tax …

Persistent link: https://www.econbiz.de/10014357806

A backward looking measure of the effective marginal tax burden on investment

Becker, Johannes; Fuest, Clemens - 2004

Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are often criticized for not taking into account the complexity of the tax law. This paper derives a method of evaluating this kind of measure and of quantifying the bias resulting...

Persistent link: https://www.econbiz.de/10010261090

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

Explaining output volatility : the case of taxation

Posch, Olaf - 2009

This paper presents empirical evidence against the popular perception that macro volatility is exogenous. We obtain tax effects on macro aggregates in the stochastic neoclassical model. Taxes are shown to affect the second moment of output growth rates without affecting the first moment....

Persistent link: https://www.econbiz.de/10010267049

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 … literature, due to a lack of appropriate data at the household level. We overcome this obstacle by the construction of a unique … household level dataset for a sample of German homeowners in 2017. The data collected allows us to study the differences in …

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

Efficient Taxation of Fuel and Road Use

Bjertnæs, Geir H. - 2020

This study calculates efficient taxes on gasoline and road use designed to combat driving related externalities when motorists avoid taxes due to an excessive economic driving-style. The efficient tax on gasoline is reduced below the Pigouvian rate due to such avoidance. The current US tax rate...

Persistent link: https://www.econbiz.de/10012844204

Fiscal Equalization as a Driver of Tax Increases : Empirical Evidence from Germany

Büttner, Thiess - 2018

This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...

Persistent link: https://www.econbiz.de/10012908652

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