This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results … point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the short term and … no significant effect in the medium term. Liberalization also alter the tax structure tilting revenues toward indirect …

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the … cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing …

This paper studies the effects of job creation tax credits (JCTCs) enacted by U.S. states between 1990 and 2007 to gain …

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 …

In this empirical study we assess both linear and nonlinear relationship between total taxation and several tax items … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold … values. We obtain evidence of nonlinear relationships between all tax items, except for corporate income taxation, as well as …

consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU … crisis on depreciated tax revenues in most of the member states. Political integration and global financial crisis reduce … national tax revenues and this revenue loss differs due to tax system asymmetries among member states. Although indirect …

extraordinary tax bill of approximately CHF 360 million. About CHF 238 million of that extra tax revenue entered the municipal …) at the same time as general tax cuts and user charge hikes (e.g., nursing home fees). The resulting imbalances caused a 7 …

The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels … order to explore how fiscal policy reacts to exogenous tax revenue shocks. We use panel data from the German states covering … the period from 1992 to 2011, and assess to what extent exogenous changes in tax revenues affect aggregate public …