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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 …
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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Preferential Tax Regimes with Asymmetric Countries
Bucovetsky, Sam - 2006
model: it lowers the average rate of capital taxation and thus makes tax competition more aggressive in both the large and …
Persistent link: https://www.econbiz.de/10012778991
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Revenue Implications of Destination-Based Cash-Flow Taxation
Hebous, Shafik - 2019
We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries....
Persistent link: https://www.econbiz.de/10012892131
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The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations
Overesch, Michael; A. Reichert, Leon G.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014254211
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Corruption and the shadow economy : an empirical analysis
Dreher, Axel; Schneider, Friedrich G. - 2006
This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption and shadow economy are substitutes in high income countries while they are complements in low income countries. The hypotheses are tested for a cross-section of 120 countries and...
Persistent link: https://www.econbiz.de/10010276563
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MIMIC models, cointegration and error correction: an application to the French shadow economy
Bühn, Andreas; Schneider, Friedrich G. - 2008
The analysis of economic loss attributed to the shadow economy has attracted much attention in recent years by both academics and policy makers. Often, multiple indicators multiple causes (MIMIC) models are applied to time series data estimating the size and development of the shadow economy for...
Persistent link: https://www.econbiz.de/10010276604
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Top Incomes and Top Taxes in Germany
Corneo, Giacomo - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … composition by source. We also provide a measure of the effective average rate of taxation for various income groups. Our main …, the income tax is effectively progressive; and (v) income taxation substantially reduces income inequality in Germany …
Persistent link: https://www.econbiz.de/10012781544
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Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market
Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2021
This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...
Persistent link: https://www.econbiz.de/10013250043
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Who Carries the Burden of the Value-Added Tax? Evidence from Germany
Sultan, Samina - 2021
The value-added tax is one of the most important tax revenue sources in many countries. However, it is sometimes considered unfair as it ultimately hits consumption, and poorer households spend a greater share of their income on consumption. But this depends on whether, and to what degree, the...
Persistent link: https://www.econbiz.de/10013251269