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Kaplow, Louis - 2006

taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …

Persistent link: https://www.econbiz.de/10012466608

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

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

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

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

Case studies in tax revenue mobilization in low-income countries

Akitoby, Bernardin; Honda, Jiro; Miyamoto, Hiroaki; … - 2019

exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through …

Persistent link: https://www.econbiz.de/10012021897

Pouring oil on fire : interest deductibility and corporate debt

Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - 2018

This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...

Persistent link: https://www.econbiz.de/10011978432

Local Revenue Hills : A General Equilibrium Specification with Evidence from Four U.S. Cities

Haughwout, Andrew - 2000

increases in city spending do not provide positive net benefits to property owners. Estimates of the effects of taxes on city …

Persistent link: https://www.econbiz.de/10012471167

Efficiency Effects on the U.S. Economy from Wireless Taxation

Hausman, Jerry - 1999

taxes are a much greater drain on the economy than their direct costs. The taxes identified in this paper cost the economy … $2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …

Persistent link: https://www.econbiz.de/10012471502

Civil Service Reform and Organizational Practices : Evidence from the Pendleton Act

Moreira, Diana B.; Pérez, Santiago - National Bureau of Economic Research - 2021

Competitive exams are a standard method for selecting civil servants. Yet, evidence on the effectiveness of such approach is mixed, and lack of personnel data limits our understanding of the mechanisms underlying this varying success. We digitize personnel and financial data to study the impacts...

Persistent link: https://www.econbiz.de/10012510544

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