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Optimal Commodity Taxes for Norway with Cross-Border Shopping
Nygård, Odd Erik - In: FinanzArchiv: Public Finance Analysis 70 (2014) 2, pp. 316-342
An empirically based simulation model consisting of a representative consumer is constructed and calibrated, for the purpose of finding optimal commodity taxes for Norway. The model includes endogenous labor supply and cross-border shopping. Focusing on commodities exposed to cross-border...
Persistent link: https://www.econbiz.de/10010903127
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An Optimal-Tax Approach to Alcohol Policy
Aronsson, Thomas; Sjögren, Tomas - In: FinanzArchiv: Public Finance Analysis 66 (2010) 2, pp. 153-169
This paper deals with optimal income and commodity taxation in an economy, where alcohol is an externality …-generating consumption good. In our model, alcohol can be bought domestically, imported, or produced illegally. Border trade alone implies an … incentive to set the domestic alcohol tax below the marginal social damage of alcohol, and to tax (subsidize) commodities that …
Persistent link: https://www.econbiz.de/10010625738
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How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
Alm, James; Saavedra, Pablo; Sennoga, Edward - In: FinanzArchiv: Public Finance Analysis 63 (2007) 3, pp. 350-373
Individuals in most all countries face a wide range of direct taxes on their income, especially variants of the individual income tax and payroll taxes. For the income tax, attempts are often made to reduce the compliance and administrative costs of the tax by using presumptive, or simplified,...
Persistent link: https://www.econbiz.de/10005764460
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Tobacco Tax Structure and Smuggling
Delipalla, Sophia - In: FinanzArchiv: Public Finance Analysis 65 (2009) 1, pp. 93-104
In a noncompetitive environment, a tax increase leads to a higher fraction of sales smuggled under pure ad valorem taxation, but the effect is ambiguous under a purely specific tax. Under a mixed tax regime, a tax rise increases the fraction of sales smuggled when the balance of the two types of...
Persistent link: https://www.econbiz.de/10004999944
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Time Use and Food Taxation in Spain
Ferri, Javier; Moltó, María Luisa; Uriel, Ezequiel - In: FinanzArchiv: Public Finance Analysis 65 (2009) 3, pp. 313-334
We evaluate the welfare impact of changing the VAT on food in a context in which households can produce home meals for own consumption that compete with meals served in restaurants. Home production of meals requires the combination of food and time inputs. The fiscal treatment in home production...
Persistent link: https://www.econbiz.de/10010625739
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A Dynamic Model of the Black Economy
Anderberg, Dan - In: FinanzArchiv: Public Finance Analysis 61 (2006) 4, pp. 447-461
A dynamic equilibrium model of an economy with underground trade is developed in which agents devote effort to search, building up networks of underground contacts. The model is used to illustrate dynamic responses to tax increases. The model is shown to be consistent with the stylized fact that...
Persistent link: https://www.econbiz.de/10005823461
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"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance
Gangl, Katharina; Muehlbacher, Stephan; Groot, Manon de; … - In: FinanzArchiv: Public Finance Analysis 69 (2013) 4, pp. 487-510
Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey...
Persistent link: https://www.econbiz.de/10010828336
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Money at the Docks of Tax Havens: A Guide
Hebous, Shafik - In: FinanzArchiv: Public Finance Analysis 70 (2014) 3, pp. 458-485
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various messages of available studies in one scheme, and uses various data sources to document regularities regarding multinational firms, financial assets, and other relevant information for...
Persistent link: https://www.econbiz.de/10010934818
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The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
Auerbach, Alan J.; Chun, Young Jun; Yoo, Ilho - In: FinanzArchiv: Public Finance Analysis 61 (2005) 1, pp. 62-62
This paper uses generational accounting to assess the fiscal impacts of Korean reunification. Our findings suggest that early reunification will result in a large increase in the fiscal burden for most current and future generations of South Koreans. The Korean reunification's fiscal impact...
Persistent link: https://www.econbiz.de/10005241826
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Indirect Taxation and Progressivity: Revenue and Welfare Changes
Creedy, John; Sleeman, Catherine - In: FinanzArchiv: Public Finance Analysis 62 (2006) 1, pp. 50-67
When debating an existing or proposed indirect tax, particular emphasis is often given to the disproportional effect of the tax. This effect is intended to show how the welfare loss from the tax is distributed across households with various income levels. Typically, the disproportional effect is...
Persistent link: https://www.econbiz.de/10005241829