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Social versus individual work preferences : implications for optimal income taxation
An, Zhiyong; Coady, David P. - 2022
Persistent link: https://www.econbiz.de/10013169902
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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
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Risk-Taking and Optimal Taxation with Nontradable Human Capital
Hu, Zuliu - 1992
What are the effects of taxation on individual/entrepreneurs’ risk-taking behavior? This paper re-examines this old … in labor income, then the effect depends on the nature of interaction between wage risk and investment income risk. A … labor income tax may actually raise demand for the risky capital asset if human capital risk and physical capital risk are …
Persistent link: https://www.econbiz.de/10014395838
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Growth Effects of Income and Consumption Taxes : Positive and Normative Analysis
Milesi-Ferretti, Gian-Maria - 1995
The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the...
Persistent link: https://www.econbiz.de/10014398183
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The Volatility Trap : Precautionary Saving, Investment, and Aggregate Risk
Cherif, Reda - 2012
We study the effects of permanent and temporary income shocks on precautionary saving and investment in a ""store-or-sow"" model of growth. High volatility of permanent shocks results in high precautionary saving in the safe asset and low investment, or a ""volatility trap."" Namely, big savers...
Persistent link: https://www.econbiz.de/10014396572
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Macroeconomic Uncertainty, Precautionary Savings and the Current Account
Ostry, Jonathan David - 1992
incorporate the effects of macroeconomic uncertainty on private savings behavior. It is shown that the greater the uncertainty in … savings and, other things equal, the larger is the current account surplus. Empirical support for the model is found using …
Persistent link: https://www.econbiz.de/10014396005
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Tariffs, Optimal Taxes, and Collection Costs
Mihaljek, Dubravko - 1992
This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the standard rules of optimal commodity taxation (the Ramsey, the inverse elasticity,...
Persistent link: https://www.econbiz.de/10014398497
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Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers
Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - 2019
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial...
Persistent link: https://www.econbiz.de/10012122691
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Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Bellon, Matthieu; Chang, Jillie; Dabla-Norris, Era; … - 2019
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5...
Persistent link: https://www.econbiz.de/10012154580
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Japan’s corporate income tax : facts, issues and reform options
Mooij, Ruud A. de; Saito, Ikuo - 2014
Persistent link: https://www.econbiz.de/10010441741