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Postawy Polaków wobec płacenia podatków i roli państwa w gospodarce
Kiełczewska, Aneta; Sawulski, Jakub - 2022
Persistent link: https://www.econbiz.de/10013270191
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Gender Bias in Tax Systems
Stotsky, Janet Gale - 1996
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
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The political economy of fiscal reform in Latin America : the case of Argentina
Bonvecchi, Alejandro - 2010
This paper investigates the political economy of fiscal reform activism in Argentina since the late 1980s. Between 1988 and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times. Tax and budgetary reforms moved from centralizing...
Persistent link: https://www.econbiz.de/10010246559
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Distributional effects of taxation in Latin America
Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel A.; … - 2023
Persistent link: https://www.econbiz.de/10014428788
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Distributional effects of taxation in Latin America
Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel A.; … - 2023
This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes …
Persistent link: https://www.econbiz.de/10014545255
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Tax policy and inclusive growth
Abdel-Kader, Khaled; Mooij, Ruud A. de - 2020
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
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Vertical integration under an optimal tax policy : a consumer surplus detrimental result
Giuranno, Michele G.; Scrimitore, Marcella; … - 2019
exclusive upstream supplier in the presence of a welfare maximizing government which taxes/subsidizes the product of the …
Persistent link: https://www.econbiz.de/10012065154
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Corporate tax reform : from income to cash flow taxes
Carton, Benjamin; Fernandez-Corugedo, Emilio; Hunt, … - 2019
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
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Death and taxes : does taxation matter for firm survival?
Cevik, Serhan; Miryugin, Fedor - 2019
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