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Capital taxation, retained earnings and inequality : evidence from dividend tax reforms
Berman, Yonatan; Klor, Esteban F. - 2024
This paper studies the effects of capital tax reforms on retained earnings, dividend tax revenues, and income … inequality in Israel between 2001 and 2020. We analyze two major dividend tax reforms: a permanent rate increase in 2012 and a … increase in the dividend tax rate resulted in an immediate increase of over 100% in the withdrawal of retained earnings and in …
Persistent link: https://www.econbiz.de/10015077933
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Fiscal policy, interest rate spreads, and the zero lower bound
Bredemeier, Christian; Jüßen, Falko; Schabert, Andreas - 2015
This paper questions unconventional fiscal policy effects when the monetary policy rate is at the zero lower bound. We provide evidence for the US that the spread between the policy rate and the US-LIBOR, which is more relevant for private sector transactions, increases with government...
Persistent link: https://www.econbiz.de/10010510610
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The tax system incidence on unemployment : a country-specific analysis for the OECD economies
García Martínez, José Ramón (contributor);  … - 2006
This paper provides a detailed analysis on the incidence of the tax structure on the labor market. To do so it goes beyond the traditional examination of the 'level' effect of the fiscal wedge and considers a 'composition' effect defined as a payroll tax bias (PTB): the proportion of payroll...
Persistent link: https://www.econbiz.de/10003355556
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Optimal taxation and monopsonistic labor market : does monopsony justify the minimum wage?
Cahuc, Pierre (contributor); Laroque, Guy (contributor) - 2007
We analyze optimal taxation in an economy with monopsonistic labor markets. The individuals, whose only decisions are whether to work, or not, have heterogeneous productivities and opportunity costs of work. Given its preferences for redistribution, the government, which does not observe the...
Persistent link: https://www.econbiz.de/10003608451
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Tax morale
Luttmer, Erzo F. P.; Singhal, Monica - 2014
Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance, creating a culture of compliance, and changing social...
Persistent link: https://www.econbiz.de/10010403956
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Too low to be true : the use of minimum thresholds to fight tax evasion
Tonin, Mirco - 2011
The enforcement of compliance with tax regulation is a complex task. This is particularly the case when the administrative capacity of the tax authority is low, as it often happens in developing and transition countries. This paper draws on some international experiences in fighting tax evasion...
Persistent link: https://www.econbiz.de/10009230696
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Tax policy, location choices, and market structure
Pfann, Gerard A.; Kranenburg, Hans L. van - 2002
A structural model of entry and fiscal policy is presented. It shows that taxation of variable production costs can increase product prices, lower competition, and reduce the availability of new products in small markets. The model's test is based on a unique nationwide fiscal experiment. We...
Persistent link: https://www.econbiz.de/10011411458
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The vanishing bequest tax : the comparative evolution of bequest taxation in historical perspective
Bertocchi, Graziella (contributor) - 2007
gradual reduction due to declining wealth inequality. A number of extensions to the basic model allow to match our theory with …
Persistent link: https://www.econbiz.de/10003529728
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Education, redistributive taxation and confidence
Konrad, Kai A. (contributor); Spadaro, Amedeo (contributor) - 2005
We consider redistributional taxation between people with and without human capital if education is endogenous and if individuals differ in their perceptions about own ability. Those who see their ability as low like redistributive taxation because of the transfers it generates. Those who see...
Persistent link: https://www.econbiz.de/10002592002
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A fresh look at fiscal redistribution and inequality in the US across electoral cycles
Sala, Hector - 2018
The evolution of the ratio of direct taxation (characterized by progressive rates) over indirect and payroll taxation (characterized by flat rates) is examined together with its distributional consequences for the Bottom 50%, Middle 40% and Top 10% shares of income. Oscillations of this ratio...
Persistent link: https://www.econbiz.de/10011913675