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State Taxation of Nonresident Income and the Location of Work
Agrawal, David R.; Tester, Kenneth - 2023
Prior studies show that taxes matter for the residential locations of high-income earners. But, states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net-of-tax rate on the location of labor supply for...
Persistent link: https://www.econbiz.de/10014358341
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Will the Remote Work Revolution Undermine Progressive State Income Taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
, rigid adherence to this physical presence rule could intensify the progressivity-limiting dynamics of federalism by reducing …
Persistent link: https://www.econbiz.de/10014081590
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Taxes and Telework : The Impacts of State Income Taxes in a Work-from-Home Economy
Agrawal, David R.; Brueckner, Jan K. - 2022
This paper studies the interstate effects of decentralized taxation and spending when individuals can work from home (WFH). Because WFH decouples population and employment, the analysis of tax impacts on state populations, employment levels, wages and housing prices is radically different than...
Persistent link: https://www.econbiz.de/10014244084
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Do Party Ties Increase Transfer Receipts in Cooperative Federalism? - Evidence from Germany
Bury, Yannick; Feld, Lars P.; Koehler, Ekkehard A. - 2021
Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers … transfers to municipal governments under this type of federalism. Using a regression discontinuity design in close electoral … supporting the swing voter hypothesis, our results suggest that federalism inherently entails restrictions for misusing …
Persistent link: https://www.econbiz.de/10013315289
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Income Tax Credits for Consumer Services : A Tool for Tackling VAT Evasion?
Buettner, Thiess; Madzharova, Boryana; Zaddach, Orlando - 2022
This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters...
Persistent link: https://www.econbiz.de/10014242786
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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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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