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Zee, Howell H. - 1996

This paper reviews conceptual linkages between taxation and unemployment, available empirical evidence and country … policy advice on these issues, and tax policy options in addressing the unemployment problem. It concludes that the emphasis … unemployment …

Persistent link: https://www.econbiz.de/10014396074

Social Security Tax Reform and Unemployment : A General Equilibrium Analysis for France

International Monetary Fund - 1997

large an effect on employment as untargeted reductions for equal initial budgetary cost, while employee social security tax … reductions have a negative effect on employment. They also point to the presence of “self-financing,” whereby reductions in … various tax rates lead to lower budget deficits in the long run, as a result of an expanding tax base and lower unemployment …

Persistent link: https://www.econbiz.de/10014401626

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

Gendered taxes : the interaction of tax policy with gender equality

Coelho, Maria; Davis, Aieshwarya; Klemm, Alexander; … - 2022

This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female...

Persistent link: https://www.econbiz.de/10013170280

Taxation and Economic Performance

Leibfritz, Willi - 1997

This paper reviews the theoretical and empirical literature on the effects of taxation on economic performance, adds marginally to the empirical literature, and draws conclusions for tax policy in OECD countries. Key issues covered are how, in open OECD economies, taxes may have affected...

Persistent link: https://www.econbiz.de/10012444829

The fiscal state-dependent effects of capital income tax cuts

Fotiou, Alexandra; Shen, Wenyi; Yang, Shu-Chun S. - 2020

Using the post-WWII data of U.S. federal corporate income tax changes, within a Smooth Transition VAR, this paper finds that the output effect of capital income tax cuts is government debt-dependent: it is less expansionary when debt is high than when it is low. To explore the mechanisms that...

Persistent link: https://www.econbiz.de/10012251390

At a cost : the real effects of transfer pricing regulations

Mooij, Ruud A. de; Liu, Li - 2018

Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting unique panel data on domestic and multinational companies in 27 countries during 2006-2014, to...

Persistent link: https://www.econbiz.de/10012252761

Do temporary business tax cuts matter? : a general equilibrium analysis

Gbohoui, William - 2019

This paper develops a dynamic general equilibrium model to assess the effects of temporary business tax cuts. First, the analysis extends the Ricardian equivalence result to an environment with production and establishes that a temporary tax cut financed by a future tax-increase has no real...

Persistent link: https://www.econbiz.de/10012009276

Inequality and Optimal Redistributive Tax and Transfer Policies

Zee, Howell H. - 1999

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be...

Persistent link: https://www.econbiz.de/10014400295

Distributional Implications of Government Tax and Expenditure Policies : Issues, Problems, and Methodology

International Monetary Fund - 1988

This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical...

Persistent link: https://www.econbiz.de/10014396116

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