Narrow search
Showing 1 - 10 of 87
Cover Image
On the Economics of Contribution Evasion
Baumann, Florian; Friehe, Tim; Jansen, Marcus - In: FinanzArchiv: Public Finance Analysis 65 (2009) 2, pp. 162-177
This paper considers the tax evasion decision when taxes constitute contributions to the financing of social insurance … programs, such as un employment insurance. We call this evasion contribution evasion and establish that critical differences … exist between contribution evasion and tax evasion, the central difference being that contributions entitle the contributor …
Persistent link: https://www.econbiz.de/10005019405
Cover Image
A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000
Gastaldi, Francesca; Liberati, Paolo; Rapallini, Chiara - In: FinanzArchiv: Public Finance Analysis 64 (2008) 1, pp. 87-114
The effects of personal income tax changes are usually analyzed by comparing the inequality of income distributions before and after the tax policy change on a fixed pretax income distribution. This constant-population methodology aims at isolating the "pure" redistributive effect of the tax...
Persistent link: https://www.econbiz.de/10005764448
Cover Image
Prospects for Consumption-Based Tax Reform in the United States
Zodrow, George - In: FinanzArchiv: Public Finance Analysis 59 (2002) 2, pp. 264-264
It appears that the debate in the US regarding "fundamental tax reform", commonly defined as replacing the existing corporate and individual income tax system with some form of consumption-based taxation, is about to resume in earnest. At the current time, however, the chances for passage of...
Persistent link: https://www.econbiz.de/10005764463
Cover Image
Green Tax Reform and Employment: The Interaction of Profit and Factor Taxes
Boeters, Stefan - In: FinanzArchiv: Public Finance Analysis 60 (2004) 2, pp. 222-222
The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labor market. In this setting,...
Persistent link: https://www.econbiz.de/10005764464
Cover Image
Financing social security by taxing capital income: A bad idea?
Kunze, Lars; Schuppert, Christiane - In: FinanzArchiv: Public Finance Analysis 66 (2010) 3, pp. 243-262
This paper examines the growth effects of an increase of capital income taxes if the additional revenue is devoted to cutting wage-related social security contributions to reduce unemployment. The analysis is carried out in an overlapping-generations model with endogenous growth, unemployment,...
Persistent link: https://www.econbiz.de/10008693495
Cover Image
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics
Slemrod, Joel - In: FinanzArchiv: Public Finance Analysis 66 (2010) 1, pp. 15-33
It is entirely appropriate that the study of public finance take seriously 'behavioral' inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...
Persistent link: https://www.econbiz.de/10010625726
Cover Image
Income Inequality, Tax Base and Sovereign Spreads
Aizenman, Joshua; Jinjarak, Yothin - In: FinanzArchiv: Public Finance Analysis 68 (2012) 4, pp. 431-444
This paper investigates the association between greater income inequality, de-facto fiscal space, and sovereign spreads. Using data from 50 countries in 2007, in 2009 and in 2011, we find that higher income inequality is associated with a lower tax base, lower de-facto fiscal space, and higher...
Persistent link: https://www.econbiz.de/10010628254
Cover Image
The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States
Hendel, Ulrich - In: FinanzArchiv: Public Finance Analysis 70 (2014) 2, pp. 200-217
Common public-finance models suggest that tax competition between welfare states leads to a zero-taxation outcome in the absence of migration costs or other barriers to migration. This paper develops a two-region framework with mobile altruistic taxpayers and immobile welfare recipients. Tax...
Persistent link: https://www.econbiz.de/10010903120
Cover Image
The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States
Oestreicher, Andreas; Koch, Reinald - In: FinanzArchiv: Public Finance Analysis 67 (2011) 1, pp. 64-102
This paper provides an assessment of the revenue consequences that would result from implementation of a common consolidated corporate tax base (CCCTB). We find that the total tax revenue of the EU member states is reduced by 4.56% under a compulsory CCCTB and by 4.65% under an optional CCCTB....
Persistent link: https://www.econbiz.de/10009024613
Cover Image
Reducing Social Contributions for Unskilled Labor as a Way of Fighting Unemployment: An Empirical Evaluation for the Case of Spain
Bajo-Rubio, Oscar; Gómez-Plana, Antonio G. - In: FinanzArchiv: Public Finance Analysis 60 (2004) 2, pp. 160-160
We provide an empirical evaluation of the effects of a cut in social security contributions (i) for all types of labor and (ii) only for unskilled labor, within a computable generalequilibrium model simulation of the Spanish economy. The model allows firms to follow a noncompetitive price rule,...
Persistent link: https://www.econbiz.de/10005241835