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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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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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The impact of tax incentives on the economic activity of entrepreneurs
Harju, Jarkko; Kosonen, Tuomas - 2013
This paper studies the effect of Finnish tax reforms in the mid 1990s on the economic activity and tax avoidance decisions of the owners of small businesses. The reforms reduced income tax rates and increased tax planning incentives for small business owners. They applied only to unincorporated...
Persistent link: https://www.econbiz.de/10009748360
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Indirect taxation in vertical oligopoly
Peitz, Martin; Reisinger, Markus - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream … increase is more likely to be welfare reducing. We also demonstrate that downstream and upstream taxation are equivalent in the … downstream. -- Specific tax ; ad valorem tax ; value-added tax ; tax incidence ; tax efficiency ; indirect taxation ; imperfect …
Persistent link: https://www.econbiz.de/10003818019
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Nonlinear tax incidence and optimal taxation in general equilibrium
Sachs, Dominik; Tsyvinski, Aleh; Werquin, Nicolas - 2016
is more pronounced than in partial equilibrium. The joint analysis of tax incidence and optimal taxation reveals that the …
Persistent link: https://www.econbiz.de/10011540765
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Who carries the burden of the value-added tax? : evidence from Germany
Sultan, Samina - 2020
The value-added tax is one of the most important tax revenue sources in many countries. However, it is sometimes considered unfair as it ultimately hits consumption, and poorer households spend a greater share of their income on consumption. But this depends on whether, and to what degree, the...
Persistent link: https://www.econbiz.de/10012404571
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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
Persistent link: https://www.econbiz.de/10012547036
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Estimating VAT pass through
Benedek, Dora; Mooij, Ruud A. de; Keen, Michael; … - 2015
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change....
Persistent link: https://www.econbiz.de/10011343743
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The incidence of an extended ace corporation tax
Fehr, Ernst; Wiegard, Wolfgang - 2001
This paper deals with the efficiency and distributional consequences of a switch from the current German income and corporate tax system to one special variant of an intertemporally neutral tax, an extended ACE (allowance for corporate equity) corporation tax. This tax is favoured by the IFS...
Persistent link: https://www.econbiz.de/10011398873
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Taxation and global spillovers in the digital advertising market : theory and evidence from Facebook
Lassmann, Andrea; Liberini, Federica; Russo, Antonio; … - 2020
We study the effects of taxation on the international online advertising market, using data on Facebook ad prices … ads to advertisers from countries where taxation increases. …
Persistent link: https://www.econbiz.de/10012174804