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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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The Effect of a Low-Rate Transaction Tax on a Highly Liquid Market
Matheson, Thornton - In: FinanzArchiv: Public Finance Analysis 70 (2014) 4, pp. 487-510
This paper studies the effect of the U.S. Securities and Exchange Commission´s R31 fees, a low-rate transaction tax, on large-capitalization U.S. stock trading. The SEC altered the fee rate 15 times between 2001 and 2010, creating a series of natural experiments with which to measure the effect...
Persistent link: https://www.econbiz.de/10011095358
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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
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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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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
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Socially Optimal Redistribution and Growth: A Further Warning on the Welfare Significance of Representative Consumers' Preferences
Grossmann, Volker - In: FinanzArchiv: Public Finance Analysis 57 (2000) 2, pp. 182-182
In this paper, it is illustrated in a simple balanced growth model with redistributive capital income taxation that it is generally misleading to attribute welfare significance to the preferences of a representative consumer, if lump sum redistribution is unfeasible. This result holds even if a...
Persistent link: https://www.econbiz.de/10005582188