Similar Search Results

Tax composition and growth : a broad cross-country perspective

Acosta-Ormaechea, Santiago; Yoo, Jiae - 2012

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the...

Persistent link: https://www.econbiz.de/10009659768

No business taxation without model representation : adding corporate income and cash flow taxes to GIMF

Carton, Benjamin; Fernandez-Corugedo, Emilio; Hunt, … - 2017

The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking, DSGE model developed at the International Monetary Fund for policy analysis and international economic research. This paper documents the incorporation of corporate income, cash-flow and destination based...

Persistent link: https://www.econbiz.de/10011763752

Moving to Territoriality? : Implications for the United States and the Rest of the World

Mullins, Peter J. - 2006

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would...

Persistent link: https://www.econbiz.de/10014402988

Do Taxes Matter for Long-Run Growth? : Harberger's Superneutrality Conjecture

Asea, Patrick K. - 1995

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects investment and growth, in practice growth effects of taxation are negligible. This paper provides evidence in support of this view by testing the predictions of endogenous...

Persistent link: https://www.econbiz.de/10014395798

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

Can policies affect employment intensity of growth? : a cross-country analysis

Crivelli, Ernesto; Furceri, Davide; Toujas-Bernaté, Joël - 2012

The aim of this paper is to provide new estimates of employment-output elasticities and assess the effect of structural … and macroeocnomic policies on the employment-intensity of growth. Using an unbalanced panel of 167 countries over the … reducing government size have a significant and positive impact on employment elasticities. In addition, the results also …

Persistent link: https://www.econbiz.de/10009621620

Foreign banks : trends, impact and financial stability

Claessens, Stijn; Horen, Neeltje van - 2012

This paper introduces a comprehensive database on bank ownership for 137 countries over 1995-2009, and reviews foreign bank behavior and impact. It documents substantial increases in foreign bank presence, with many more home and host countries. Current market shares of foreign banks average 20...

Persistent link: https://www.econbiz.de/10009424698

Globalization and corporate taxation

Kumar, Manmohan S.; Quinn, Dennis P. - 2012

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax...

Persistent link: https://www.econbiz.de/10012671627

A new macroeconomic measure of human capital exploiting PISA and PIAAC: Linking education policies to productivity

Égert, Balázs - 2022

This paper provides a new measure of human capital using PISA and PIAAC surveys, and mean years of schooling. The new measure is a cohort-weighted average of past PISA scores (representing the quality of education) of the working age population and the corresponding mean years of schooling...

Persistent link: https://www.econbiz.de/10013202470

Avoiding the Value Added Tax : Theory and Cross-Country Evidence

de Mello, Luiz - 2008

This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non-co-operative Nash that depends on the...

Persistent link: https://www.econbiz.de/10012443965