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Comparing Average and Marginal Tax Rates Under the Fairtax and the Current System of Federal Taxation
Kotlikoff, Laurence J. - 2007
This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift...
Persistent link: https://www.econbiz.de/10012778621
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Effects of home country tax reform on FDI inflows to South Korea : a synthetic control method approach
Yang, JinHyuk; Kang, Youngho - In: Economics letters 225 (2023), pp. 1-5
Persistent link: https://www.econbiz.de/10014308633
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The Role of Indicators in Structural Surveillance
1990
considerations. Potential indicators are examined for six areas -- taxation, trade, industry, agriculture, labour markets and …
Persistent link: https://www.econbiz.de/10012444002
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Increasing Efficiency and Reducing Complexity in the Tax System in the United States
Herd, Richard - 2001
of improvements that could help reduce the distortions that taxation creates in the economy and so boost long …-run economic performance. The most noticeable gains could come from reforming the taxation of the income from capital. Savings are … income depending on the sector in which it is invested and the financing instruments that are used. In addition, taxation of …
Persistent link: https://www.econbiz.de/10012445968
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Investment in Energy Infrastructure and the Tax Code
Metcalf, Gilbert E. - 2014
Federal tax policy provides a broad array of incentives for energy investment. I review those policies and construct estimates of marginal effective tax rates for different energy capital investments as of 2007. Effective tax rates vary widely across investment classes. I then consider...
Persistent link: https://www.econbiz.de/10013070671
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Fiscal Reform and Government Debt in Japan : A Neoclassical Perspective
Hansen, Gary D. - 2013
Past government spending in Japan is currently imposing a significant fiscal burden that is reflected in a net debt to output ratio near 150 percent. In addition, the aging of Japanese society implies that public expenditures and transfers payments relative to output are projected to continue to...
Persistent link: https://www.econbiz.de/10013076179
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Which Effective Tax Rate?
Fullerton, Don - 2021
In estimating the effects of capital income taxation, different studies measure different effective tax rates. This …
Persistent link: https://www.econbiz.de/10013217961
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How Far are We from the Slippery Slope? The Laffer Curve Revisited
Trabandt, Mathias; Uhlig, Harald - 2021
We compare Laffer curves for labor and capital taxation for the US, the EU-14 and individual European countries, using …
Persistent link: https://www.econbiz.de/10013225026
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Effective Tax Rates in Macroeconomics : Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption
Mendoza, Enrique G. - 2011
This paper proposes a method for computing tax rates using national accounts and revenue statistics. Using this method we construct time-series of tax rates for large industrial countries. The method identifies the revenue raised by different taxes at the general government level and defines...
Persistent link: https://www.econbiz.de/10013126893
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The Output Effect of Fiscal Consolidations
Alesina, Alberto F. - 2012
The present paper argues that the correct experiment to evaluate the effects of a fiscal adjustment is the simulation of fiscal plans rather than of individual fiscal shocks. The simulation of the fiscal plans adopted by 16 OECD countries over a 30-year period supports the hypothesis that the...
Persistent link: https://www.econbiz.de/10013101511