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Unemployment and Tax Design
Hummel, Albert Jan - 2021
This paper studies optimal income taxation in an environment where matching frictions generate a trade-off for workers 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...
Persistent link: https://www.econbiz.de/10013219072
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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
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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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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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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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Impact of Colonial Institutions on Economic Growth and Development in India : Evidence from Night Lights Data
Ranjan, Priya; Talathi, Karan - 2021
institutions implemented by the British, on disparity in present day development using district level data from India. Using … physical infrastructure. Looking at the growth pattern during 1993 to 2013, directly ruled districts had a 1.84% lower annual … growth rate compared to indirectly ruled districts. As well, directly ruled districts were converging at a rate of 2% per …
Persistent link: https://www.econbiz.de/10013231963
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Growth and volatility of tax revenues in Latin America
Fricke, Hans; Süssmuth, Bernd - 2011
demands of public spending, this paper analyzes the tradeoff between growth and volatility of tax revenues in Latin America …
Persistent link: https://www.econbiz.de/10010275014
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Will the Remote Work Revolution Undermine Progressive State Income Taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
The remote work revolution raises the possibility that a larger segment of the population will be able to sever the geographic linkage between home and work. What are the taxing rights of states as to nonresident remote workers? May a state impose income taxes on nonresident employees only to...
Persistent link: https://www.econbiz.de/10014081590