Showing 1 - 10 of 138
This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare...
Persistent link: https://www.econbiz.de/10013085133
natural resource taxation …
Persistent link: https://www.econbiz.de/10012724695
The paper analyzes the wage-employment effects of replacing unemployment benefits by negative income taxes. It first surveys the major equity and efficiency effects of unemployment benefits versus negative income taxes, and summarizes the salient features of many European unemployment benefit...
Persistent link: https://www.econbiz.de/10012781892
This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental risks (e.g., greenhouse gases, scarce water,...
Persistent link: https://www.econbiz.de/10012928619
Understanding who benefits from fuel price subsidies and the welfare impact of increasing fuel prices is key to designing, and gaining public support for, subsidy reform. This paper updates evidence for developing countries on the magnitude of the welfare impact of subsidy reform and its...
Persistent link: https://www.econbiz.de/10012999743
The setting of public utility prices involves balancing various competing government policy objectives, from equity concerns to ensuring the financial sustainability of providers and balancing public finances. In practice, public utility pricing often departs significantly from government...
Persistent link: https://www.econbiz.de/10014347979
resource windfall commands a lower level of public capital but a higher level of redistribution through transfers. Second …
Persistent link: https://www.econbiz.de/10013098607
income redistribution objectives. While the benefits of targeting areclear, i.e., a larger poverty impact for a given … therefore depend on how countries decide to trade-off these costs andbenefits as well as on the potential for redistribution …
Persistent link: https://www.econbiz.de/10012828240
discussion of fiscal redistribution within the standard social welfareframework, which lends itself to a transparent and … practical evaluation of the extent anddeterminants of fiscal redistribution. Differences in fiscal redistribution are decomposed … factorsexplaining differences in their fiscal redistribution and to discuss patterns in fiscalredistribution highlighted in the …
Persistent link: https://www.econbiz.de/10012889140
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition
Persistent link: https://www.econbiz.de/10012781971