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A comprehensive analysis of production efficiency : a tax reform perspective

Jacquet, Laurence; Lehmann, Etienne - 2024

Policies that impact the production sector, such as intermediate goods taxation (e.g. taxing robots) and trade liberalization create winners and losers. When do we need to integrate pre-distribution concerns in the design of these production policies? Should we consider the endogenous changes of...

Persistent link: https://www.econbiz.de/10014543834

The consequences of the 2017 US international tax reform : a survey of the evidence

Dharmapala, Dhammika - 2023

The 2017 US tax legislation - widely referred to as the Tax Cut and Jobs Act (TCJA) - fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on "Global Intangible Low-Taxed Income" (GILTI). This paper...

Persistent link: https://www.econbiz.de/10014442439

Optimal taxation of capital in the presence of declining labor share

Atesagaoglu, Orhan Erem; Yazici, Hakki - 2021

We analyze the implications of the decline in labor’s share in national income for optimal Ramsey taxation. It is optimal to accompany the decline in labor share by raising capital taxes only if the labor share is falling because of a decline in competition or other mechanisms that raise the...

Persistent link: https://www.econbiz.de/10012533894

Is human capital losing from outsourcing? : Evidence for Austria and Poland

Lorentowicz, Andzelika (contributor); … - 2005

Mexico leads to an increase in the skill premium in both the US and Mexico. In this paper we show on the example of Austria … and Poland that with the new international division of labour emerging in Europe Austria, the high income country, is … skill part. As a result, skilled workers in Austria are losing from outsourcing, while gaining in Poland. In Austria …

Persistent link: https://www.econbiz.de/10003297588

Will the remote work revolution undermine progressive state income taxes?

Agrawal, David R.; Stark, Kirk J. - 2022

The remote work revolution raises the possibility that a larger segment of the population will be able to sever the geographic linkage between home and work. What are the taxing rights of states as to nonresident remote workers? May a state impose income taxes on nonresident employees only to...

Persistent link: https://www.econbiz.de/10013262757

Should we subsidize longevity?

Leroux, Marie-Louise; Pestieau, Pierre; Ponthiere, Gregory - 2009

This paper studies the design of the optimal non linear taxation in an economy where longevity varies across agents, and depends on three factors: longevity genes, health investment and farsightedness. Provided earnings, farsightedness and genes are correlated, governmental intervention can be...

Persistent link: https://www.econbiz.de/10003831970

Tax-co-ordination in Europe : assessing the first years of the EU-savings taxation directive

Hemmelgarn, Thomas; Nicodème, Gae͏̈tan J.A. - 2009

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...

Persistent link: https://www.econbiz.de/10003861869

Dividend taxation, share repurchases and the equity trap

Lindhe, Tobias; Södersten, Jan - 2009

misleading comparison across two different regimes for the equity trap. Contrary to Sinn, we find that when dividends are paid …

Persistent link: https://www.econbiz.de/10003850505

Asymmetric capital-tax competition, unemployment and losses from capital market integration

Pethig, Rüdiger; Kolleß, Frieder - 2009

In a multi-country general equilibrium economy with mobile capital and rigid-wage unemployment, countries may differ in capital endowments, production technologies and rigid wages. Governments tax capital at the source to maximize national welfare. They account for tax base responses to their...

Persistent link: https://www.econbiz.de/10003887411

The equity trap, the cost of capital and the firm's growth path

Lindhe, Tobias (contributor); Södersten, Jan (contributor) - 2006

Persistent link: https://www.econbiz.de/10003377163