Similar Search Results

Effects of US inflation on Hong Kong and Singapore

Cheung, Yin-Wong; Yuen, Jude - 2002

this paper, we examine how inflation rates in two small open economies, namely Hong Kong and Singapore, interact with those … model is used to study the inflation dynamics. It is found that Hong Kong and Singapore inflation rates, but not the U ….S. one, respond to the error correction term. Compared with Singapore, the Hong Kong inflation rate is more responsive to U …

Persistent link: https://www.econbiz.de/10011409761

How can a country 'graduate' from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011342322

The economics of corporate and business tax reform

Dharmapala, Dhammika - 2016

The reform of corporate and business taxation is central to current tax policy debates in the United States. This paper provides a framework for analyzing reform proposals by describing the lessons from current economic research for business tax reform, addressing both international and domestic...

Persistent link: https://www.econbiz.de/10011454042

Is the collective model of labor supply useful for tax policy analysis? : a simulation exercise

Bargain, Olivier; Moreau, Nicolas - 2003

The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....

Persistent link: https://www.econbiz.de/10011509519

WTO membership and the shift to consumption taxes

Büttner, Thiess; Madzharova, Boryana - 2016

Using a panel of 97 mostly developing and transitional countries for the period 1990-2011, this paper explores fiscal implications of membership in the World Trade Organization (WTO). Em-ploying robust difference-in-difference specifications as well as semi-parametric methods, we find that...

Persistent link: https://www.econbiz.de/10011522137

Does ownership affect the impact of taxes on firm behavior? : evidence from China

Fuest, Clemens; Liu, Li - 2015

Does ownership affect the way firms react to corporate taxation? This paper exploits key features of recent corporate tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes including private, collectively owned and state owned...

Persistent link: https://www.econbiz.de/10010509590

Fertility and family labor supply

Jakobsen, Katrine Marie; Jørgensen, Thomas H.; Low, Hamish - 2022

We study the role of fertility adjustments for the labor market responsiveness of men and women. First, we use longitudinal Danish register data and tax reforms from 2009 to provide new empirical evidence on asymmetric fertility adjustments to tax changes of men and women. Second, we quantify...

Persistent link: https://www.econbiz.de/10013201692

Fundamental tax reform in the Netherlands

Cnossen, Sijbren; Bovenberg, Ary Lans - 2000

The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital...

Persistent link: https://www.econbiz.de/10009781623

Profit taxation and bank risk taking

Kogler, Michael - 2021

How can tax policy improve financial stability? Recent studies suggest large stability gains from eliminating the debt bias in corporate taxation. It is well known that this reform reduces bank leverage. This paper analyzes a novel, complementary channel: risk taking. We model banks' portfolio...

Persistent link: https://www.econbiz.de/10012417442

How to use one instrument to identify two elasticities

Gavrilova, Evelina; Zoutman, Floris T.; Hopland, Arnt-Ove - 2017

We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand side only affects demand through the price after taxation....

Persistent link: https://www.econbiz.de/10011615957

1
2
3
4
5
6
7
8
9
10
Next
Last