Showing 1 - 10 of 867
countries via indirect taxation. In this study I use panel data analysis, in order to analyze the impact of global financial … taxation is an easy way of compensating revenue loss for indebted countries, this type of public finance damages stability of …
Persistent link: https://www.econbiz.de/10012312272
As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress featured papers that were submitted prior to the start of the...
Persistent link: https://www.econbiz.de/10012602343
We challenge the "OECD view" (Arnold et al. 2011) according to which a shift from direct to indirect taxation is … composition (in particular direct vs. indirect taxation). We can replicate the findings in Arnold et al. when focusing on the same …
Persistent link: https://www.econbiz.de/10011603117
two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …
Persistent link: https://www.econbiz.de/10010391803
. Finally, it examines some possible future tax options to prevent such crises. -- financial crisis ; tax policy ; taxation …
Persistent link: https://www.econbiz.de/10003937066
We examine fiscal adjustment episodes in 24 OECD countries in order to find how austerity affects debt and growth, and whether the choice of fiscal instrument matters for the results. Influential existing studies argue that spending cuts are more likely to successfully reduce debt and enhance...
Persistent link: https://www.econbiz.de/10010199699
We show that warm-glow motives in provision by competing suppliers can lead to inefficient charity selection. In these situations, discretionary donor choices can promote efficient charity selection even when provision outcomes are non-verifiable. Government funding arrangements, on the other...
Persistent link: https://www.econbiz.de/10010210695
consolidation ; taxation ; reforms …
Persistent link: https://www.econbiz.de/10009631662
This paper provides evidence of efficient taxation of groups with heterogeneous levels of "tax morale". We set up an … tax burden across different groups of taxpayers. -- tax morale ; tax compliance ; optimal taxation ; political economy …
Persistent link: https://www.econbiz.de/10009570576
This paper investigates how tax revenue elasticities develop with respect to their tax base and analyses the specific impact of the business cycle. The main novelty of the paper is to use revenue data net of discretionary tax measures. Based on an EU country panel for the period 2001-13, we...
Persistent link: https://www.econbiz.de/10011405638