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Revisiting the relationship between trade liberalization and taxation
Arezki, Rabah; Dama, Alou Adessé; Graziosi, Grégoire Rota - 2021
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....
Persistent link: https://www.econbiz.de/10012603019
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Minimum standards, fixed costs and taxing autonomy of subnational governments
Seitz, Helmut (contributor) - 2008
The paper examines the question how fiscally strong and fiscally weak states respond to taxing autonomy at the state level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple theoretical model that incorporates state surtaxes on...
Persistent link: https://www.econbiz.de/10003730271
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Raising taxes through equalization
Smart, Michael (contributor) - 2007
Persistent link: https://www.econbiz.de/10003495798
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Consolidating the Covid debt
Keuschnigg, Christian; Johs, Julian; Stevens, Jacob - 2021
growth enhancing tax and expenditure reform. We quantitatively illustrate that this reform based strategy, by … reapingsubstantial efficiency gains and inducing strong growth, eliminates the Covid debt, protects per capita social entitlements and …
Persistent link: https://www.econbiz.de/10012796971
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Is there a nonlinear relationship between economic growth and inequality? : theory and lessons from ASEAN, People Republic of China and India
Gangopadhyay, Partha; Bhattacharyay, Biswanath - 2015
(economic growth). Our findings for the Associations of Southeast Asian Nations (ASEAN), People Republic of China and India (ACI … between economic growth and income inequity. We develop a simple model to establish that economic growth and inequality can …) economies are two-fold: first, we observed that for low values of economic growth, inequality and growth bear an inverted U …
Persistent link: https://www.econbiz.de/10010531112
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Does a generous welfare state crowd out student achievement? : panel data evidence from international student tests
Falch, Torberg (contributor);  … - 2008
Student achievement has been identified as important contributor to economic growth. This paper investigates the …
Persistent link: https://www.econbiz.de/10003749642
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The political economy of taxation : power, structure, redistribution
Winer, Stanley L. - 2016
In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern...
Persistent link: https://www.econbiz.de/10011573919
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When a price is enough : implementation in optimal tax design
Renes, Sander; Zoutman, Floris T. - 2014
This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations. Hammond's (1979) "principle of taxation" proves that any...
Persistent link: https://www.econbiz.de/10010412846
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As easy as ABC? : multidimensional screening in public finance
Renes, Sander; Zoutman, Floris T. - 2017
We characterize the second-best allocation in a Mirrleesian optimal tax model where agents differ in multiple dimensions and the planner can tax multiple goods non-linearly. We develop a new method that allows us to solve the partial differential equations that describe the optimum regardless of...
Persistent link: https://www.econbiz.de/10011588055
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Optimal threshold taxation : an empirical investigation for developing economies
Menescal, Lucas; Alves, José - 2022
with real per capita GDP growth rates for 43 developing countries between 1990 and 2019. We use panel data techniques to … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold … about policies focused on raising certain tax revenues, as a percentage of GDP, without hampering economic growth. …
Persistent link: https://www.econbiz.de/10013255645