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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

Public finance in the era of the Covid-19 crisis

Agrawal, David R.; Bütikofer, Aline - 2022

The COVID-19 crisis poses new policy challenges and has spurred new research agendas in public economics. In this article, we selectively reflect on how the field of public economics has been shaped by the COVID-19 pandemic and discuss several areas where more research is necessary. We highlight...

Persistent link: https://www.econbiz.de/10013413273

Stock markets, banks and long run economics growth : a panel cointegration-based analysis

Cavenaile, Laurent; Gengenbach, Christian; Palm, Franz C. - 2013

the direction of potential causality between financial and economic development. Our results conclude to the existence of … a single cointegrating vector between financial development and growth and of causality going from financial development … to economic growth. We find little evidence of reverse causation as well as bi-directional causality. We interpret this …

Persistent link: https://www.econbiz.de/10010223077

Individual investments in education and health : policy responses and interactions

Carbone, Jared C.; Kverndokk, Snorre - 2016

Empirical studies show that years of schooling are positively correlated with good health. The implication may go from education to health, from health to education, or from factors that influence both variables. We formalize a model that determines an individual's demand for knowledge and...

Persistent link: https://www.econbiz.de/10011554425

Does development aid increase military expenditure?

Langlotz, Sarah; Potrafke, Niklas - 2016

on military expenditure. Using a new instrumental variable strategy, we examine whether bilateral development aid … increases military expenditure in recipient countries. The instrument is the interaction of donor government fractionalization … and the probability of receiving aid. The dataset includes new data on military expenditure for 124 recipient countries …

Persistent link: https://www.econbiz.de/10011539046