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A tax on tax revenue : the incentive effects of equalizing transfers ; evidence from Germany

Huber, Bernd; Baretti, Christian; Lichtblau, Karl - 2000

Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of states. We study this issue for the German federal fiscal system. In a simple theoretical model, we first identify a substitution and an income effect of equalizing transfers. Our...

Persistent link: https://www.econbiz.de/10009781611

Corruption in customs

Chalendard, Cyril; Fernandes, Ana Margarida; Raballand, … - 2021

This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …

Persistent link: https://www.econbiz.de/10012797667

Corruption, seigniorage and growth : theory and evidence

Blackburn, Keith (contributor); … - 2008

This paper presents an analysis of the effect of bureaucratic corruption on economic growth through a public finance …. Corruption takes the form of the embezzlement of public funds, the effect of which is to increase the government's reliance on … strategies. Our results are robust to a wide range of sensitivity tests. -- Corruption ; seigniorage ; inflation ; growth. …

Persistent link: https://www.econbiz.de/10003748210

The fiscal effect of immigration : reducing bias in influential estimates

Clemens, Michael A. - 2021

Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods to estimate these effects are problematic. Methods based on cash-flow accounting offer precision at the cost of bias; methods based on general equilibrium modeling address bias...

Persistent link: https://www.econbiz.de/10012697117

Compliance effects of risk-based tax audits

Løyland, Knut; Raaum, Oddbjørn; Torsvik, Gaute; … - 2019

Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...

Persistent link: https://www.econbiz.de/10012001649

The structure of cigarette excises in the EU : from myths to reality

Primorac, Marko; Vlah Jerić, Silvija - 2017

Although it may at first seem unimportant, the structure of excise taxes on cigarettes greatly affects the price of cigarettes, the structure of the consumption, but also the amount of the tax revenue. EU Directive 2011/64/EU prescribes the combination of the specific and the proportional (ad...

Persistent link: https://www.econbiz.de/10011619526

Revenue implications of destination-based cash-flow taxation

Hebous, Shafik; Klemm, Alexander; Stausholm, Saila - 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/10011958815

Online shopping can redistribute local tax revenue from urban to rural America

Agrawal, David R.; Shybalkina, Iuliia - 2023

What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in the state and local public finance landscape. As...

Persistent link: https://www.econbiz.de/10013486075

Remittance rules and the distribution of local tax revenue : evidence after wayfair

Agrawal, David R.; Shybalkina, Iuliia - 2024

Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...

Persistent link: https://www.econbiz.de/10014637287

Government decentralization and international government performance

Goel, Rajeev K.; Mazhar, Ummad; Nelson, Michael A.; … - 2016

Adding to the literature on the effects of government decentralization, this paper uses a large sample of individual responses from more than a hundred countries about public's perceptions of government's performance along various dimensions to study the relative influences of different types of...

Persistent link: https://www.econbiz.de/10011515296

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