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Welfare: savings not taxation
Douglas, Roger; MacCulloch, Robert - 2017
Many nations are seeking to reform their welfare states so that costs to the government can be reduced and the quality of outcomes improved. As a potential way to achieve these aims, there has been a surge of interest in the Singaporean model which features compulsory savings accounts and...
Persistent link: https://www.econbiz.de/10011631490
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Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea
Hoy, Christopher; McKenzie, Luke; Sinning, Mathias - 2020
This paper studies the impact of "nudges" on taxpayers with varying tax compliance histories in Papua New Guinea. We present the results from two population-wide randomized controlled trials in a setting that is characterized by low compliance rates and a lack of effective enforcement. We test...
Persistent link: https://www.econbiz.de/10012242367
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Fiscal multipliers and the labour market in the open economy
Faia, Ester; Lechthaler, Wolfgang; Merkl, Christian - 2010
Several contributions have recently assessed the size of fiscal multipliers both in RBC models and New Keynesian models. None of the studies considers a model with frictional labour markets which is a crucial element, particularly at times in which much of the fiscal stimulus has been directed...
Persistent link: https://www.econbiz.de/10003945992
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Welfare policies, labour taxation and international integration
Andersen, Torben M. - 2001
sector activities (public consumption and social security expenses) by general (wage) taxation in an economy which becomes … labour income. Since financing of social security via general taxation involves a negative externality the effects of … financed by general taxation. …
Persistent link: https://www.econbiz.de/10011401063
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Why not fully spend a conditional block grant?
Faber, Riemer P.; Koning, Pierre - 2012
This paper studies a conditional block grant that Dutch municipalities receive for welfare-to-work programs. Many municipalities do not fully use this grant, although programs are beneficial for them. We argue that municipalities incur expenses to use the grant. If these costs are substantial,...
Persistent link: https://www.econbiz.de/10009568645
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Cigarette taxes and smoking among sexual minority adults
Carpenter, Christopher; Sansone, Dario - 2020
We provide the first quasi-experimental evidence on the relationship between cigarette taxes and sexual minority adult smoking by studying individuals in same-sex households (a large share of whom are in same-sex romantic relationships) from the 1996-2018 Behavioral Risk Factor Surveillance...
Persistent link: https://www.econbiz.de/10012161218
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Does labor supply respond to a flat tax? : evidence from the Russian tax reform
Duncan, Denvil; Sabirianova Peter, Klara - 2009
We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on labor supply of males and females. We apply the weighted difference-in-difference regression approach and instrumental variables to the labor supply function...
Persistent link: https://www.econbiz.de/10003863654
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When do nations tax? : the adoption of property tax codes by First Nations in Canada
Feir, Donna; Jones, Maggie; Scoones, W. David - 2022
Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of … taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this … factors that are associated with First Nations exercising their taxation authority. We find evidence of geographic policy …
Persistent link: https://www.econbiz.de/10013471481
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Tax elasticity of border sales : a meta-analysis
Dat Huynh; Sokolova, Anna; Tosun, Mehmet Serkan - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10013358951
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Property value assessment growth limits, tax base erosion and regional in-migration
Skidmore, Mark; Tosun, Mehmet Serkan - 2010
In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...
Persistent link: https://www.econbiz.de/10003959566