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The Bunching Estimator Cannot Identify the Taxable Income Elasticity
Blomquist, Soren - 2018
can get an estimate of the taxable income elasticity from the bunching pattern around a kink point. The bunching estimator … cannot identify the taxable income elasticity when the functional form of the distribution of preference heterogeneity is … any taxable income elasticity if the distribution of heterogeneity is unrestricted. If one is willing to assume …
Persistent link: https://www.econbiz.de/10012930601
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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
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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
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Indirect Taxation of Financial Services
Christiansen, Vidar - 2017
An important question is whether VAT exemption of financial services is a desirable property or whether it is justified only due to practical and administrative necessity. This paper singles out a number of financial services for discussion of this issue in a context allowing for other taxes and...
Persistent link: https://www.econbiz.de/10012944948
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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
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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
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Per-Capita Income as a Determinant of International Trade and Environmental Policies
Markusen, James R. - 2017
environmental externality such as carbon emissions, and I assume a high income elasticity of demand for environmental quality. I …
Persistent link: https://www.econbiz.de/10012973490
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Interjurisdictional Spillovers, Decentralized Policymaking and the Elasticity of Capital Supply
Eichner, Thomas - 2010
This paper points to the important role which the elasticity of aggregate capital supply with respect to the net rate … (zero capital supply elasticity) the decentralized policy choice is optimal. If the capital supply elasticity is strictly …
Persistent link: https://www.econbiz.de/10013136697
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Unobserved Tax Avoidance and the Tax Elasticity of FDI
Egger, Peter H. - 2014
This paper investigates the tax responsiveness of multinational firms' investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...
Persistent link: https://www.econbiz.de/10013048888
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The Elasticity of Taxable Income and Income-Shifting : What is 'Real' and What is Not?
Harju, Jarkko - 2014
our empirical example we find that income-shifting accounts for over two thirds of the overall elasticity of taxable … burden compared to the standard model in which the overall elasticity defines the welfare loss. However, in addition to …
Persistent link: https://www.econbiz.de/10013049207