expectations, while an increase in personal income tax shocks is inflationary for mediumrun. A surprise increase in gasoline prices …

This study provides an overview of tax structures in LAC before the COVID-19 pandemic, compares it to OECD countries …, and provides recommendations for growth-friendly and inclusive tax policy reforms. LAC countries collect significantly … lower tax revenue relative to OECD countries and have tax structures that rely excessively on corporate-income taxes (CIT …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

benefits. We find that part-time work while receiving unemployment benefits is strongly concentrated in the service and social … implementation of earnings disregards in unemployment benefits and housing allowances, which allowed individuals to earn up to 300 … euros per month without reductions in their benefits. Using variation in the impact of the reforms on incentives between …

robot tax that has featured prominently in the policy debate on automation and show that it could raise the capital stock … and per capita output at the steady state. However, the robot tax cannot induce a takeoff toward positive long-run growth. …

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset … 20 years of observations on total tax revenue during the period 1970-2009-21 high-income, 23 middle-income and 25 low …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that …

-up scenarios, analyzing how improving the efficiency of capital spending and of tax revenue collection affect growth and debt …

inflation levels exhibited during 2003-08, with focused attention to increasing efficiency and compliance in tax revenue … collection. Higher tax revenues can facilitate increases in public investment, which then crowd in private investment. The task …

-percentile consumption diagnostics that could inform redistribution policies. The proposed framework is illustrated in application to Iraq …