Narrow search
Showing 1 - 10 of 315
Cover Image
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 … equilibrium effects. Adjusted estimates of the positive net fiscal impact of average recent U.S. immigrants rise by a factor of 3 …
Persistent link: https://www.econbiz.de/10012697117
Cover Image
The political economy of the Covid-19 fiscal stimulus packages of 2020
Aizenman, Joshua; Jinjarak, Yothin; Nguyen, Hien Thi Kim; … - 2021
and more capable were able to mobilise more fiscal resources. We also find that it was governments with bigger debt loads … of the politics and political-economy considerations that led to the specific content of each fiscal program will have to …Almost all countries announced fiscal support programs once COVID-19 hit. However, there was significant diversity in …
Persistent link: https://www.econbiz.de/10012628797
Cover Image
Designing efficient college and tax policies
Findeisen, Sebastian; Sachs, Dominik - 2015
the monetary returns in the form of income taxes. We study the policy implications of this fiscal externality in an …
Persistent link: https://www.econbiz.de/10011295805
Cover Image
Read my lips? : taxes and elections
Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2021
We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...
Persistent link: https://www.econbiz.de/10012668487
Cover Image
Pareto-improving tax reforms and the earned income tax credit
Bierbrauer, Felix; Boyer, Pierre C.; Hansen, Emanuel - 2020
This paper provides necessary and sufficient conditions for the existence of Pareto-improving tax reforms. The conditions can be expressed as sufficient statistics and have a wide range of potential applications in public finance. We discuss one such application in detail: the introduction of...
Persistent link: https://www.econbiz.de/10012229280
Cover Image
Identifying behavioral responses to tax reforms : new insights and a new approach
Jakobsen, Katrine Marie; Søgaard, Jakob Egholt - 2020
We revisit the identification of behavioral responses to tax reforms and develop a new approach that allows for graphical validation of identifying assumptions and representation of treatment effects. Considering typical tax reforms, such as a reduction in the top income tax, we show that the...
Persistent link: https://www.econbiz.de/10012312219
Cover Image
Politically feasible reforms of non-linear tax systems
Bierbrauer, Felix; Boyer, Pierre C. - 2017
We present a conceptual framework for the analysis of politically feasible tax reforms. First, we prove a median voter theorem for monotonic reforms of non-linear tax systems. This yields a characterization of reforms that are preferred by a majority of individuals over the status quo and hence...
Persistent link: https://www.econbiz.de/10011688069
Cover Image
What happened to CIT collection? : solving the rates-revenues puzzle
Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018
Despite sharp reductions in corporate income tax (CIT) rates worldwide, CIT revenues have not fallen dramatically in the last two decades. This paper investigates the recent developments in CIT in the European Union, by taking a closer look at the potential driving forces behind this puzzle....
Persistent link: https://www.econbiz.de/10011951654
Cover Image
The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...
Persistent link: https://www.econbiz.de/10014267188
Cover Image
Uncertainty and information acquisition : evidence from firms and households
Mikosch, Heiner; Roth, Christopher; Sarferaz, Samad; … - 2021
We leverage the small open economy Switzerland as a testing ground for basic premises of macroeconomic models of … endogenous information acquisition, using tailored surveys of firms and households. First, we show that firms perceive a greater … exposure to exchange rate movements than households, which is reflected in higher levels of information acquisition and less …
Persistent link: https://www.econbiz.de/10012697102