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Income tax policy in Europe between two crises : from the great recession to the COVID-19 pandemic

Myck, Michał; Trzcińsk, Kajetan - 2022

We examine the revenue and redistributive effects of tax policy reforms in twelve European countries over the decade between the financial crisis and the outbreak of the COVID-19 pandemic, setting them against the implications of a hypothetical system reflecting the extent of fiscal drag...

Persistent link: https://www.econbiz.de/10013206285

Using tax deductions to promote lifelong learning : real and shifting responses

Berge, Wiljan van den; Jongen, Egbert L. W.; Wiel, … - 2017

Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training. Specifically, we employ a regression kink and regression discontinuity design as jumps in tax bracket rates generate...

Persistent link: https://www.econbiz.de/10011704275

Should the rich be taxed more? : the fiscal inequality coefficient

Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017

This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...

Persistent link: https://www.econbiz.de/10011731886

Finance and growth at the firm level : evidence from SBA loans

Brown, J. David; Earle, John S. - 2015

We analyze linked databases on all Small Business Administration (SBA) loans, on all SBA lenders, and on all U … lenders. The estimation results imply an increase of 3-4 jobs for each million dollars of loans, suggesting that credit …-county versus non-SBA county-industry control firms. Finally, for loans issued over the 1992-2007 period, we estimate total job …

Persistent link: https://www.econbiz.de/10011309136

Tax progressivity and self-employment dynamics

Arulampalam, Wiji; Papini, Andrea - 2021

Analysis of the relationship between taxes and self-employment should account for the interplay between responses in self-employment and wage employment. To this end, we estimate a two-state multi-spell duration model which accounts for both observed and unobserved heterogeneity using a large...

Persistent link: https://www.econbiz.de/10012518066

The elasticity of taxable income : a meta-regression analysis

Neisser, Carina - 2018

The elasticities of taxable and broad income are key parameters in tax policy analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis using information from 51 studies containing 1,448 estimates. Heterogeneity in reported...

Persistent link: https://www.econbiz.de/10011949525

Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

We decompose the redistributive effect of direct taxes into vertical, horizontal, and reranking components applying the methods of Urban and Lambert (Public Finance Review, 2008). In the first such application to the UK, and using yearly data covering 1977-2020, we find that redistributive...

Persistent link: https://www.econbiz.de/10014423792

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

Deriving the new quantity equation : an approach for a closed and an open economy

Welfens, Paul J. J. - 2014

This theoretical contribution shows a simple way in which the quantity equation can be derived as a long-term equilibrium solution for the case of a closed economy and an open economy, respectively. It is shown first for the case of a closed economy which parameters stand behind "velocity" and...

Persistent link: https://www.econbiz.de/10010398774

The impact of opportunity zones on commercial investment and economic activity

Corinth, Kevin; Feldman, Naomi - 2022

A provision of the Tax Cuts and Jobs Act of 2017 offered tax incentives for investing in certain low-income areas in the United States called Opportunity Zones (OZs). The goal of this provision was to spur private investment in OZs in order to improve the economic well-being of their residents....

Persistent link: https://www.econbiz.de/10013187185

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