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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
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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
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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
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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
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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
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Consumption-based Direct Taxes: A Guided Tour of the Amusement Park
Charles E. McLure, Jr.; Zodrow, George R. - In: FinanzArchiv: Public Finance Analysis 63 (2007) 2, pp. 285-307
Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have actually implemented such taxes.This article provides an overview of alternative approaches to direct consumption taxation and examines arguments favoring consumption taxes...
Persistent link: https://www.econbiz.de/10005241848
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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
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Environmental-tax financed Social Security Tax Cuts and the Double Dividend
Ono, Tetsuo - In: FinanzArchiv: Public Finance Analysis 61 (2005) 2, pp. 178-178
This paper presents a two-period overlapping-generations model in which (i) firms create environmentally harmful emissions as by-products of production, and (ii) social security tax revenue from the working young is transferred to the retired elderly as pay-as-you go social security benefits. In...
Persistent link: https://www.econbiz.de/10005582132
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Energy Tax Reform with Exemptions for the Energy-intensive Export Sector
Schleiniger, Reto - In: FinanzArchiv: Public Finance Analysis 58 (2001) 4, pp. 449-465
The present paper applies a two-sector two-factor model to analyze a variety of energy tax reforms that discriminate in favor of the energy-intensive export sector. As a result, all scenarios with exemptions reduce energy less than the non-discriminating textbook version. In one scenario that...
Persistent link: https://www.econbiz.de/10005582153
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Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
Diamond, John W.; Zodrow, George R. - In: FinanzArchiv: Public Finance Analysis 63 (2007) 3, pp. 374-395
Although much academic and policy discussion has focused on replacing the income tax with a consumption-based tax, very few consumption-based direct tax reforms have been enacted. Much more common are approaches that reduce the level of capital-income taxation under an income tax, including the...
Persistent link: https://www.econbiz.de/10005582166