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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 gains tax, a retrospective capital gains tax which attempts to …
Persistent link: https://www.econbiz.de/10009781623
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10012489634
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Rent taxation and its intertemporal welfare effects in a small open economy
Köthenbürger, Marko (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003624539
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Coordinated tax-tariff reforms, informality, and welfare distribution
Ligthart, Jenny E.; Meijden, Gerard C. van der - 2010
The paper studies the revenue, efficiency, and distributional implications of a simple strategy of offsetting tariff reductions with increases in destination-based consumption taxes so as to leave consumer prices unchanged. We employ a dynamic micro-founded macroeconomic model of a small open...
Persistent link: https://www.econbiz.de/10003981994
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Delaying integration of immigrant labor for the purpose of taxation
Richter, Wolfram F. - 2002
Delayed Integration ("DI") is a rule for taxing migrants. It requires that immigrants be taxed in the receiving country only after some period of transition. Conversely, emigrants are released from the obligation to pay home taxes only after a certain period. DI is an alternative to the...
Persistent link: https://www.econbiz.de/10011513992
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Investment effects of wealth taxes under uncertainty and irreversibility
Niemann, Rainer; Sureth, Caren - 2015
The growing dissatisfaction with perceived distributional inequality and budgetary constraints gave rise to a discussion on the (re-)introduction of wealth taxes. Wealth taxes are typically levied on private wealth, in some countries also on corporate wealth. To avoid misleading statements...
Persistent link: https://www.econbiz.de/10011387385
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Taxing wealth : evidence from Switzerland
Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; … - 2016
We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...
Persistent link: https://www.econbiz.de/10011497769
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Wealth taxation and charitable giving
Ring, Marius A. K.; Thoresen, Thor Olav - 2022
We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use …-price elasticity of giving. Overall, our evidence is consistent with modest effects of capital taxation on charitable giving that are …
Persistent link: https://www.econbiz.de/10013177116
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Behavioral responses to wealth taxes : evidence from Switzerland
Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; … - 2019
We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intranational variation in Switzerland, the country with the highest revenue share of annual wealth taxation in the OECD, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by...
Persistent link: https://www.econbiz.de/10012120377
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Tax housing or land? : distributional effects of property taxation in Germany
Barbosa, Rafael; Skipka, Simon - 2019
Despite its theoretical merits, Land Value Taxation (LVT) is not a common policy instrument in most countries. One of the main reasons is uncertainty regarding its distributional impacts. This uncertainty has not been settled by the literature, due to a lack of appropriate data at the household...
Persistent link: https://www.econbiz.de/10012157296