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Measuring tax burden efficiency in OECD countries : an international comparison

Afonso, António; Montes, Ana Patricia; Domínguez … - 2024

In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000-2021. To this end, we use non-parametric and parametric techniques: Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA). In this way, it will be possible for...

Persistent link: https://www.econbiz.de/10015065230

The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014228546

How to measure the tax burden on labour at the macro-level?

Sturm, Jan-Egbert; Volkerink, Bjørn - 2003

The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for in recent multi-country macro-economic studies. Second, we critically evaluate these proxies. Finally, we examine to what extent the conclusions of some studies change if some...

Persistent link: https://www.econbiz.de/10011507980

Consolidating the Covid debt

Keuschnigg, Christian; Johs, Julian; Stevens, Jacob - 2021

One of the main functions of public debt is to smooth taxes and spending over time. In the Covid crisis, the Maastricht deficit restrictions were temporarily suspended to allow for large temporary deficits. As recovery sets in, countries are confronted with the task of consolidating the Covid...

Persistent link: https://www.econbiz.de/10012796971

Exploring the dark side of tax policy : an analysis of the interactions between fiscal illusion and the shadow economy

Bühn, Andreas; Dell' Anno, Roberto; Schneider, Friedrich - 2015

taxation increases both shadow economic activities and fiscal illusion. …

Persistent link: https://www.econbiz.de/10011305420

Shadow economies around the world : what do we know?

Schneider, Friedrich; Klinglmair, Robert - 2004

of taxation and social security contributions combined with rising state regulatory activities are the driving forces for …

Persistent link: https://www.econbiz.de/10011402475

Shadow economies around the world : new results for 158 countries over 1991-2015

Medina, Leandro; Schneider, Friedrich - 2017 - Revised version

Using the MIMIC method, this paper is a first attempt to estimate the size of the shadow economy of 158 countries over the period 1991 up to 2015. In addition to performing a variety of robustness tests, this paper explicitly addresses endogeneity concerns to the use of GDP as cause and...

Persistent link: https://www.econbiz.de/10011646238

Outside the state : the shadow economy and shadow economy labor force

Schneider, Friedrich - 2014

In this paper the main focus lies on the shadow economy and on work in the shadow. The most influential factors on the shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34.0% to 31.2% for 161 countries (unweighted average)....

Persistent link: https://www.econbiz.de/10010361448

The impact of fiscal policy on profits

Katsimē, Margarita; Sarantides, Vassilis - 2009

of different spending and taxation items. As far as public spending is concerned, our results strongly suggest that … defense expenditures. On the revenue side, both direct and indirect taxation tend to decrease profits. However, a more … detailed sub-division of direct taxation indicates that social security contributions have a neutral effect on profits …

Persistent link: https://www.econbiz.de/10003898835

Labour taxation and foreign direct investment

Egger, Peter (contributor); Radulescu, Doina (contributor) - 2008

Persistent link: https://www.econbiz.de/10003712504

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