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Targeting, Cascading, and Indirect Tax Design
Keen, Michael - 2013
better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be …
Persistent link: https://www.econbiz.de/10013085133
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Tax Policy : Recent Trends and Coming Challenges
Norregaard, John - 2008
with the restructuring of corporate tax, the impact of corporate taxes on FDI, key reform initiatives including dual income … taxes and flat taxes, as well as the worldwide spread of the VAT and policy developments associated with climate change and …
Persistent link: https://www.econbiz.de/10012724695
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Unemployment Benefits Versus Conditional Negative Income Taxes
Snower, Dennis J. - 2006
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 … that focuses on the relative wage-employment effects of unemployment benefits versus negative income taxes. Finally, it …
Persistent link: https://www.econbiz.de/10012781892
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How Should Shale Gas Extraction Be Taxed?
Daniel, Philip John - 2018
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
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The Unequal Benefits of Fuel Subsidies Revisited : Evidence for Developing Countries
Coady, David P. - 2016
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
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The Distributional and Fiscal Implications of Public Utility Pricing
Coady, Dave; Jahan, Samir; Machado, Fabiana; Gu, Mengfei - 2023
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
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Globalization, Tax Competition and the Future of Tax Systems
Tanzi, Vito - 2006
the extent to which particular taxes are affected by the globalization process. It speculates on future developments in …
Persistent link: https://www.econbiz.de/10012781971
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Tax Composition and Growth : A Broad Cross-Country Perspective
Acosta Ormaechea, Santiago LE - 2012
increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also … find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative … association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive …
Persistent link: https://www.econbiz.de/10013097287
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Structural Reforms, IMF Programs and Capacity Building : An Empirical Investigation
Arezki, Rabah - 2012
This paper investigates the role that International Monetary Fund (IMF) programs and capacity building play in fostering structural reforms. To do so, we exploit two novel datasets on IMF capacity building and structural reforms available for over one hundred IMF member countries over the period...
Persistent link: https://www.econbiz.de/10013098575
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Education Attainment in Public Administration Around the World : Evidence from a New Dataset
Arezki, Rabah - 2012
The paper provides a detailed description of a novel dataset on education attainment in public administrations covering the period 1981-2011 for 178 countries. The dataset uses information extracted from CVs for over 130,000 mid to senior level officials from mainly central banks and ministries...
Persistent link: https://www.econbiz.de/10013098576