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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 quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...
Persistent link: https://www.econbiz.de/10013177116
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Housing-consumption channel of mortgage demand
Ahlfeldt, Gabriel M.; Szumilo, Nikodem; Tripathy, Jagdish - 2024
We quantify the housing-consumption channel in mortgage demand according to which households borrow more following … a structural approach to mortgage demand and supply, exploiting exogenous variation in house-price growth and a unique … dataset with matched transaction-price and mortgage information. We estimate an elasticity of mortgage borrowing to house …
Persistent link: https://www.econbiz.de/10014637339
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Taxing homeowners who won’t borrow
Wong, Francis - 2024
Using high-frequency administrative data covering millions of US homeowners, I document three novel facts about homeowner responses to property tax increases driven by rising home values. First, non-migrating homeowners cut consumption, exhibit financial distress, and do not borrow against their...
Persistent link: https://www.econbiz.de/10014564315
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The role of fiscal instruments in environmental policy
Kosonen, Katri; Nicodème, Gae͏̈tan J.A. - 2009
Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and...
Persistent link: https://www.econbiz.de/10003871920
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Low homeownership in Germany : a quantitative exploration
Kaas, Leo; Kocharkov, Georgi; Preugschat, Edgar; … - 2017
broad eligibility criteria, high transfer taxes when buying real estate, and no tax deductions for mortgage interest … mortgage interest tax deductions, but it would improve in the absence of social housing, in particular when coupled with …
Persistent link: https://www.econbiz.de/10011761605
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Taxing our wealth
Scheuer, Florian; Slemrod, Joel - 2020
This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth taxes in the recent past, now only three retain them, with only Switzerland raising a comparable fraction of revenue as recent proposals for a US wealth tax. Studies of these taxes sometimes, but...
Persistent link: https://www.econbiz.de/10012318581
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Using bankruptcy to reduce foreclosures : does strip-down of mortgages affect the supply of mortgage credit?
Li, Wenli; Ishani, Tewari; White, Michelle J. - 2014 - Current version: February 2014
We assess the credit market impact of allowing mortgage "strip-down" as a foreclosure-prevention measure, where strip …-term reduction in mortgage interest rates and a small, short-term increase in mortgage approval rates, but no long-term effects, and … the circuit court decisions did not consistently affect mortgage terms. These results suggest that strip-down would be an …
Persistent link: https://www.econbiz.de/10010337629
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Taxes and pensions
Diamond, Peter A. - 2009
Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor...
Persistent link: https://www.econbiz.de/10003850157
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Corporate tax policy and international mergers and acquisitions : is the tax exemption system superior
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003462114
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State investment tax incentives : a zero-sum game?
Chirinko, Robert S. (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003462863