Showing 1 - 10 of 114
This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...
Persistent link: https://www.econbiz.de/10014398033
of the distributional impacts of taxes and expenditures in Colombia in 2017. It makes a methodological comparison with … results suggest that the combined effect of taxes and social spending in Colombia contributes to poverty reduction between 0 …
Persistent link: https://www.econbiz.de/10012230740
This paper uses Mongolia's Household Socio Economic Survey for 2016 to estimate the distributive impact of taxes and … 35 percent of total expenditures in monetary and in-kind transfers is funded by corporate taxes and royalties-which are …
Persistent link: https://www.econbiz.de/10012002282
This study looks at the redistributive effects of fiscal policy - in particular of direct taxation and expenditures - in Uruguay. This fiscal incidence analysis applies a widely recognized methodology to household survey data and government data for fiscal year 2017 and compares the results with...
Persistent link: https://www.econbiz.de/10012434634
labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by …
Persistent link: https://www.econbiz.de/10012485968
This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a...
Persistent link: https://www.econbiz.de/10012001561
Persistent link: https://www.econbiz.de/10012002598
," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for … companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies …
Persistent link: https://www.econbiz.de/10012004794
This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample evidence that a lower level of effective marginal tax rate improves firms' survival...
Persistent link: https://www.econbiz.de/10012019820
exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through …
Persistent link: https://www.econbiz.de/10012021897