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Tax Revenue Forecast Errors : Wrong Predictions of the Tax Base or the Elasticity?
Göttert, Marcell; Lehmann, Robert - 2021
be attributed to wrong macroeconomic predictions and approximately one-third to false assumptions on the elasticity. Our …
Persistent link: https://www.econbiz.de/10013222194
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Tax Competition with Formula Apportionment : The Interaction between Tax Base and Sharing Mechanism
Kolmar, Martin; Wagener, Andreas - 2021
and only if the investment elasticity of the tax base is lower than the investment elasticity of the apportionment factor …
Persistent link: https://www.econbiz.de/10013316828
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Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter!
Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2022
“direct” elasticity) and of labor income (the “cross” elasticity) with respect to the net-of-tax rate on capital income. We … direct ones. We obtain a direct elasticity around 0.5 which is robust across specifications. Ignoring the cross elasticity … especially sensitive to the cross elasticity. Using our estimated positive cross elasticity dramatically reduces the Laffer tax …
Persistent link: https://www.econbiz.de/10014078675
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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 Corporate Elasticity of Taxable Income : Event Study Evidence from Switzerland
Krapf, Matthias; Staubli, David - 2021
We estimate the corporate elasticity of taxable income. Our analysis draws on panel variation in the decentralized …% results in an increase in aggregate corporate income by about 3.5% over a time span of 4 years. The elasticity is larger in … remote, non-central locations. Firm entry, exit, and mobility only account for a small share of the overall elasticity …
Persistent link: https://www.econbiz.de/10013314896
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The (In)Elasticity of Moral Ignorance
Serra-Garcia, Marta - 2020
lowering moral ignorance. In this paper, we study the (in)elasticity of moral ignorance, with respect to monetary incentives …
Persistent link: https://www.econbiz.de/10012849807
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Sovereign Default and Imperfect Tax Enforcement
Pappadà, Francesco - 2019
We show that, in many countries, tax compliance is volatile and markedly responds to fiscal policy. To explore the consequence of this novel stylized fact, we build a model of sovereign debt with limited commitment and imperfect tax enforcement. Fiscal policy persistently affects the size of the...
Persistent link: https://www.econbiz.de/10012867017
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From Separate Accounting to Formula Apportionment : Analysis in a Dynamic Framework
Radulescu, Doina Maria - 2021
This paper analyzes the switch from Separate Accounting to Formula Apportionment in a dynamic framework. The model features both purely domestic corporations and a domestic multinational which invests at home and abroad as well as a purely foreign corporation and a foreign multinational which...
Persistent link: https://www.econbiz.de/10013316813
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Tax Evasion and Competition
Goerke, Laszlo; Runkel, Marco - 2021
be obtained if (a) marginal production costs fall and demand is convex and elastic or (b) the demand elasticity increases …
Persistent link: https://www.econbiz.de/10013316822
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Workforce or Workfare?
Brett, Craig - 2011
This article explores the use of workfare as part of an optimal tax mix when labor supply responses are along the extensive margin. Particular attention is paid to the interaction between workfare and an earned income tax credit, two policies that are designed to provide additional incentives...
Persistent link: https://www.econbiz.de/10013124395