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Bjørneby, Marie; Markussen, Simen; Røed, Knut - 2020

tax imposed on owners of small and medium sized businesses affects their firms' investment and employment decisions …

Persistent link: https://www.econbiz.de/10012295610

Downward revision of investment decisions after corporate tax hikes

Link, Sebastian; Menkhoff, Manuel; Peichl, Andreas; … - 2023

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …

Persistent link: https://www.econbiz.de/10014249936

Capital income taxation and household production

Apps, Patricia; Rees, Ray - 2015

The Atkinson-Stiglitz Theorem and its extensions have been interpreted as implying that capital income should not be taxed. If, as seems reasonable on empirical grounds, we introduce production of household goods with close market substitutes, this conclusion no longer holds. We analyse optimal...

Persistent link: https://www.econbiz.de/10011428699

Redistribution and insurance with simple tax instruments

Findeisen, Sebastian; Sachs, Dominik - 2015

We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is independent of the social welfare function and...

Persistent link: https://www.econbiz.de/10011283108

Can taxes stabilize the economy in the presence of consumption externalities?

Lloyd-Braga, Teresa; Modesto, Leonor - 2012

Considering a finance constrained economy, we discuss the stabilization role of variable labour and capital income taxes under a balanced-budget rule in the presence of consumption externalities of the "keeping up with the Joneses" type. We find that sufficiently procyclical labor and/or capital...

Persistent link: https://www.econbiz.de/10009629079

Fiscal policy, economic integration and unemployment

Eggert, Wolfgang (contributor); Goerke, Laszlo (contributor) - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001829804

Efficiency versus insurance: capital income taxation and privatizing social security

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2021

We study the interactions between capital income tax and social security privatization in the context of rising longevity. In an economy with idiosyncratic income shocks, redistributive defined benefit social security provides some insurance against income uncertainty. This insurance comes at...

Persistent link: https://www.econbiz.de/10012653219

How should capital be taxed? : theory and evidence from Sweden

Bastani, Spencer; Waldenström, Daniel - 2018

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...

Persistent link: https://www.econbiz.de/10011845732

Estimating the Laffer tax rate on capital income : cross-base responses matter!

Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2023

We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We estimate these elasticities using salient capital...

Persistent link: https://www.econbiz.de/10014276708

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 temporary tax relief in 2017. By combining administrative...

Persistent link: https://www.econbiz.de/10015077933

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