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Labor tax reductions in Europe : the role of property taxation
Bielecki, Marcin; Stähler, Nikolai - 2018
We use a New Keynesian DSGE model with search frictions on the housing market to evaluate how financing a labor tax reduction by higher property taxation affects the real economy and welfare. Search on the housing market enables us to explicitly model stocks and flows, which is necessary to...
Persistent link: https://www.econbiz.de/10011897973
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Who benefits from using property taxes to finance a labor tax wedge reduction?
Stähler, Nikolai - 2019
We use a New Keynesian DSGE model with a rental housing market to evaluate how financing a labor tax wedge reduction through higher property taxation affects the real economy and welfare. We find that a labor tax wedge reduction generates favorable macroeconomic effects and improves...
Persistent link: https://www.econbiz.de/10011963208
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10012485514
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The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model
Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; … - 2024
This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...
Persistent link: https://www.econbiz.de/10014518661
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Assessing the effects of local taxation using microgeographic data
Duranton, Gilles (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003365967
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The fiscal consequences of immigration : a study of local governments' expenditures
Virén, Matti E. E. - 2022
In this paper we examine how Finnish municipalities' expenditures depend on the share of citizens with foreign background out of the total population. Empirical analyses make use of Finnish panel data from 295 municipalities and 202 migrant nationalities for the period 1987- 2018. It turns out...
Persistent link: https://www.econbiz.de/10013256706
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Simulation of reforms of direct and indirect taxation for France
Laisney, François; Mühleisen, Martin; Staat, Matthias; … - 1992
We study the welfare effects of combining the European Commission's proposal for VAT harmonization with different degrees of weakening of the 'quotient familial' , a feature of the French system of direct taxation which can be interpreted as aiming at taxing 'equivalised' household income. We...
Persistent link: https://www.econbiz.de/10011622021
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Simulation of reforms of direct and indirect taxation for France
Laisney, François (contributor) - 1992
Persistent link: https://www.econbiz.de/10013427889
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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … in Frankreich zur Erfüllung der Euro-Kriterien bewirkt genau das Gegenteil. Mit Blick auf die Region Oberrheingraben … der Region überall weitgehend das gleiche Niveau aufweist. Dagegen können in Frankreich und der Schweiz je nach Gemeinde …
Persistent link: https://www.econbiz.de/10013428117
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Risk heterogeneity and credit supply : evidence from the mortgage market
Besley, Timothy; Meads, Neil; Surico, Paolo - 2010
This paper uses a unique data set on more than 600,000 mortgage contracts to estimate a credit supply function which allows for risk-heterogeneity. Non-linearity is modelled using quantile regressions. We propose an instrumental variable approach in which changes in the tax treatment of housing...
Persistent link: https://www.econbiz.de/10008695862