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What kind of Corporation Tax Regime?
Cnossen, Sijbren - 2014 - This version: 18 November 2014
This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of …
Persistent link: https://www.econbiz.de/10010459664
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Public finance in a nutshell : a Cobb Douglas teaching tool for general equilibrium tax incidence and excess burden
Fullerton, Don; Ta, Chi L. - 2016
To help first- or second-year graduate students in economics apply their theoretical training, this paper shows how to solve a simple and intuitive computable general equilibrium (CGE) model using a calculator. Because this simplified Harberger model uses Cobb Douglas functional forms for...
Persistent link: https://www.econbiz.de/10011581180
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Neutral taxation of shareholder income? : corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjaerli, Erik - 2009
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of...
Persistent link: https://www.econbiz.de/10003806745
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Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?
Bravo, Jorge Miguel Ventura - 2016
adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …, taking the Portuguese experience as a possible guide to other countries. The particular effects of pension taxation on the …
Persistent link: https://www.econbiz.de/10011499817
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
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How to tax different incomes?
Jacquet, Laurence; Lehmann, Etienne - 2021
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012625872
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Capital taxation and imperfect competition : ACE vs. CBIT
Brekke, Kurt R.; Pires, Armando José Garcia; … - 2014
) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open economy, it is … shown that the well-known neutrality property of ACE does not hold. Both corporate tax regimes distort market entry and … effects of ACE and CBIT, and whether entry is excessive or suboptimal at the given corporate tax rate. Imposing tax income …
Persistent link: https://www.econbiz.de/10010434071
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A destination-based allowance for corporate equity
Hebous, Shafik; Klemm, Alexander - 2018
Following renewed academic and policy interest in the destination-based principle for taxing profits - particularly through a destination-based cash flow tax (DBCFT) - this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance...
Persistent link: https://www.econbiz.de/10011933880
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Does the tax system encourage too much education?
Alstadsæter, Annette - 2001
This paper provides an efficiency argument in favour of progressive labour income taxation. When the consumer faces a …
Persistent link: https://www.econbiz.de/10011408409
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The dual income tax and firms' income shifting through the choice of organizational form and real capital investments
Alstadsæter, Annette - 2003
The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed to remove these incentives, but it contains loopholes. The present paper...
Persistent link: https://www.econbiz.de/10011509404