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How Should Commodities Be Taxed? A Counterargument to the Recommendation in the Mirrlees Review
Bastani, Spencer - 2013
The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...
Persistent link: https://www.econbiz.de/10013081702
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Old George Orwell Got It Backward : Some Thoughts on Behavioral Tax Economics
Slemrod, Joel B. - 2009
It is entirely appropriate that the study of public finance take seriously "behavioral" inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...
Persistent link: https://www.econbiz.de/10013156227
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Politically Feasible Reforms of Non-Linear Tax Systems
Bierbrauer, Felix J. - 2020
We present a conceptual framework for the analysis of politically feasible tax reforms. First, we prove a median voter theorem for monotonic reforms of non-linear tax systems. This yields a characterization of reforms that are preferred by a majority of individuals over the status quo and hence...
Persistent link: https://www.econbiz.de/10012853893
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Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries
Barrios, Salvador - 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10013044657
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Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003
Kasahara, Hiroyuki - 2013
To what extent does a tax credit affect firms' R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms' R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the...
Persistent link: https://www.econbiz.de/10013073084
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'By a Silken Thread' : Regional Banking Integration and Pathways to Financial Development in Japan's Great Recession
Hoffmann, Mathias - 2013
How do financial development and financial integration interact? We focus on Japan's Great Recession after 1990 to … reference to prefectures' different historical pathways to financial development. After Japan's opening to trade in the 19th …, the main export hub for silk, provided silk reelers with trade loans. Many regional banks in Japan were founded as local …
Persistent link: https://www.econbiz.de/10013087279
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Foreign Currency Denominated Assets and International Shock Absorption in Switzerland and Japan
Schnabl, Gunther - 2015
Currencies of countries with persistent current account surpluses and high foreign currency denominated assets such as the Swiss franc and Japanese yen are under a persistent appreciation pressure, what restricts the degree of freedom in the choice of exchange rate regime. Official announcements...
Persistent link: https://www.econbiz.de/10013009766
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Nice Guys Finish Last : Are People with Higher Tax Morale Taxed More Heavily?
Dörrenberg, Philipp - 2012
This paper provides evidence of efficient taxation of groups with heterogeneous levels of ‘tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that ‘nice guys finish last': groups with higher tax morale...
Persistent link: https://www.econbiz.de/10013104258
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Taxes on the Internet : Deterrence Effects of Public Disclosure
Slemrod, Joel B. - 2013
Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax filings, it took a new direction in 2001 when anyone with access to the...
Persistent link: https://www.econbiz.de/10013086600
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Contributive Pensions and Imperfect Tax Compliance : A Political Economy Model
Leroux, M.‐L. - 2018
This paper sheds light on the role of public institutions as a way to reduce tax evasion through a close link between payroll taxation and pension benefits. We use a political economy model in which agents have the possibility to hide part of their earnings in order to avoid taxation. Taxation...
Persistent link: https://www.econbiz.de/10012936565