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Does the use of tax revenue matter for tax compliance behavior?
Doerrenberg, Philipp - In: Economics Letters 128 (2015) C, pp. 30-34
This paper explores whether the usage of tax revenues affects tax-compliance behavior. I design a laboratory experiment … in which subjects make tax-reporting decisions and are randomly assigned to treatments that differ in tax-revenue use …. The results indicate that compliance depends on tax-revenue usage. …
Persistent link: https://www.econbiz.de/10011208463
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Tax policy and state economic growth: The long-run and short-run of it
Ojede, Andrew; Yamarik, Steven - In: Economics Letters 116 (2012) 2, pp. 161-165
This paper uses a pooled mean group (PMG) estimator to evaluate the effects of tax policy on state-level growth. We … find that property and sales tax rates have negative effects on long-run income growth, while income tax rates have no …
Persistent link: https://www.econbiz.de/10010597201
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Differences by mother’s education in the effect of childcare on child obesity
Nazarov, Zafar E.; Rendall, Michael S. - In: Economics Letters 124 (2014) 2, pp. 286-289
Previous studies have found adverse effects of maternal employment on child obesity for higher educated mothers. Using a quasi-structural model, we find additionally a lower risk of obesity for children of less educated mothers with increased time in non-parental childcare.
Persistent link: https://www.econbiz.de/10010933279
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A note on endogenous fertility, child allowances and poverty traps
Fanti, Luciano; Gori, Luca - In: Economics Letters 117 (2012) 3, pp. 722-726
This study analyses how capital accumulation and fertility react to a child allowance policy in an overlapping generations model of growth with endogenous fertility. Multiple equilibria are shown to exist depending on the size of the child allowance.
Persistent link: https://www.econbiz.de/10010594056
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Corruption, food subsidies, and opacity: Evidence from the Philippines
Mehta, Aashish; Jha, Shikha - In: Economics Letters 117 (2012) 3, pp. 708-711
We argue that subsidized food distribution systems that fail to publicize how much food has been allocated to each local market will experience high rates of theft on the margin as they are expanded. We provide the first comparable cross-section of estimates of subsidized food theft. As...
Persistent link: https://www.econbiz.de/10010594111
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Taxation and the cash flow sensitivity of dividends
Jacob, Marcus; Jacob, Martin - In: Economics Letters 118 (2013) 1, pp. 186-188
This paper investigates tax reasons for cross-sectional deviations from the general consensus in literature that a firm …
Persistent link: https://www.econbiz.de/10010603131
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Biased effects of taxes and subsidies on portfolio choices
Ackermann, Hagen; Fochmann, Martin; Mihm, Benedikt - In: Economics Letters 120 (2013) 1, pp. 23-26
when an income tax has to be paid or when a subsidy is paid. We investigate this result further in a range of variations of …
Persistent link: https://www.econbiz.de/10010665687
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Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation
Faíña, Andrés; López-Rodríguez, Jesús; … - In: Economics Letters 118 (2013) 1, pp. 81-83
We give an objective meaning to the concept of taxable capacity and establish a theoretical link between Optimal Taxation Theory (OTT) and the proposals of the Carter and Meade Reports, solving at the same time Kay’s (2008) criticism to both approaches.
Persistent link: https://www.econbiz.de/10011041695
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Asymmetric responses to income changes: The payroll tax increase versus tax refund in 2013
Bracha, Anat; Cooper, Daniel - In: Economics Letters 124 (2014) 3, pp. 534-538
We examine low-to-middle income individuals’ responses to the 2013 payroll tax increase and their 2012 tax refund and … find that consumption  declines  90 cents per dollar lost to the tax increase, and  rises  60 cents per additional tax …
Persistent link: https://www.econbiz.de/10011041737
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On the distribution of tax effects on headquarters location
Bösenberg, Simon; Egger, Peter H.; Strecker, Nora M. - In: Economics Letters 124 (2014) 2, pp. 308-313
This paper sheds light on the distribution of profit and personal income tax elasticities of headquarters location …
Persistent link: https://www.econbiz.de/10011041774