Narrow search
Showing 1 - 10 of 105
Cover Image
Indirect Taxes for Redistribution : Should Necessity Goods Be Favored?
Boadway, Robin - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10013117597
Cover Image
Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
Karakosta, Ourania - 2009
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://www.econbiz.de/10013158653
Cover Image
Indirect Taxation in Vertical Oligopoly
Peitz, Martin - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax incidence tend to be qualitatively similar to models...
Persistent link: https://www.econbiz.de/10012764392
Cover Image
Integrated Reforms of Indirect Taxes in the Presence of Pollution
Michael, Michael S. - 2013
The literature on indirect tax reforms in pollution-ridden economies is quite limited. This paper, using a model of a small open economy with production and consumption generated pollution, considers the welfare implications of tax reforms within an integrated structure of consumption and...
Persistent link: https://www.econbiz.de/10012753616
Cover Image
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
Cover Image
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
Cover Image
Relocation of the Rich : Migration in Response to Top Tax Rate Changes From Spanish Reforms
Agrawal, David R. - 2018
A recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. We use individual-level information from Social Security records over a period of one decade. Conditional on moving, taxes have a significant effect on location choice....
Persistent link: https://www.econbiz.de/10012916154
Cover Image
The Role of Fiscal Instruments in Environmental Policy
Kosonen, Katri; Nicodème, Gaëtan J.A. - CESifo - 2009
Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and...
Persistent link: https://www.econbiz.de/10005013063
Cover Image
The Long Arm of the European VAT, Exemplified by the Dutch Experience
Bettendorf, Leon; Cnossen, Sijbren - CESifo - 2014
The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous … exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input … choices and outsourcing policies. Reduced rates are ill-targeted tools for mitigating the regressivity of the VAT. In view of …
Persistent link: https://www.econbiz.de/10010756161
Cover Image
Mobilizing VAT Revenues in African Countries
Cnossen, Sijbren - CESifo - 2014
income taxes. To enable their use, VAT design has to be improved. Currently, many VATs are so riddled with exemptions and … luxury goods. VAT base-broadening would not only increase revenue, but also reduce the economic distortions and …
Persistent link: https://www.econbiz.de/10011093981