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How do entrepreneurial portfolios respond to income taxation?

Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...

Persistent link: https://www.econbiz.de/10011671669

Estimating dynamic tax revenue elasticities for Germany

Koester, Gerrit B.; Priesmeier, Christoph - 2012

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable studies for profit-related taxes and are slightly lower...

Persistent link: https://www.econbiz.de/10009625561

The effects of income and fare variation on the demand for bus transit services in Brazil

Carvalho, Carlos Henrique Ribeiro de; Pereira, Rafael … - 2015

The public policies on mass transit and other economic policies have been unable to avoid increasing mass transit costs and urban bus fares, which places a burden on a majority of the population depending on public transit. This study analyzes the variations in urban bus fares and households...

Persistent link: https://www.econbiz.de/10012055690

Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte : theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverl...

Hechtner, Frank - 2015

Der vorliegende Beitrag analysiert das Zusammentreffen von Progressionsvorbehalt und Besteuerung von außerordentlichen Einkünften. Bei dieser Fallkonstellation greifen mehrere Tarifvorschriften ineinander, so dass die Berechnung der gesamten tariflichen Einkommensteuer nicht trivial erscheint....

Persistent link: https://www.econbiz.de/10011405099

Sufficient statistics for nonlinear tax systems with general across-income heterogeneity

Ferey, Antoine; Lockwood, Ben; Taubinsky, Dmitry - 2022

This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other sources. We study unrestricted tax systems on income and...

Persistent link: https://www.econbiz.de/10014476730

Redistributive income taxation with directed technical change

Löbbing, Jonas - 2023

What are the implications of (endogenous) directed technical change for the design of redistributive income taxes? I study this question in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. Under certain conditions, any progressive tax...

Persistent link: https://www.econbiz.de/10014496399

Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers

Engström, Per; Hagen, Johannes; Johansson, Edvard - 2021

In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. Our main contributions are twofold: i) The PW method...

Persistent link: https://www.econbiz.de/10012503097

Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income

Fossen, Frank M.; Simmler, Martin - 2012

income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of … such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which … leverage when the tax rate on interest income decreases, albeit to a small degree. -- Income taxation ; capital taxation …

Persistent link: https://www.econbiz.de/10009510579

Estimating tax noncompliance among the self-employed : evidence from pleasure boat registers

Engström, Per; Hagen, Johannes; Johansson, Edvard - 2021

Persistent link: https://www.econbiz.de/10012582761

From corporate tax competition to global cooperation? : trends, prospects and effects on German family businesses

Bührle, Anna Theresa; Nicolay, Katharina; Spengel, … - 2023 - This version: 10th July 2023

This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized countries in recent years. Subsequently, we discuss...

Persistent link: https://www.econbiz.de/10014322548

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