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Macroeconomic and distributional effects of personal income tax reforms : a heterogenous agent model approach for the U.S.

Lizarazo, Sandra; Peralta-Alva, Adrian; Puy, Damien - 2017

This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U.S. drawing on a multi-sector heterogenous agents model in which consumers have non-homothetic preferences and sectors differ in terms of their relative labor and skill intensity. The...

Persistent link: https://www.econbiz.de/10011799672

Tax spillovers from U.S. corporate income tax reform

Beer, Sebastian; Klemm, Alexander; Matheson, Thornton - 2018

This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among other findings, how the interest limitation...

Persistent link: https://www.econbiz.de/10011878729

U.S. Tax Reform : An Overview of the Current Debate and Policy Options

Dalsgaard, Thomas - 2005

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...

Persistent link: https://www.econbiz.de/10014400695

Macroeconomic Effects of Social Security and Tax Reform in the United States

Bayoumi, Tamim - 2005

We use the IMF''s Global Fiscal Model to evaluate recent proposals to reform social security and the tax system in the United States. Introducing personal retirement accounts is unlikely to yield significant macroeconomic benefits unless it spurs additional fiscal consolidation to prevent a...

Persistent link: https://www.econbiz.de/10014404196

Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States

International Monetary Fund - 1990

The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors....

Persistent link: https://www.econbiz.de/10014396227

Environmental tax reform : principles from theory and practice to date

Heine, Dirk; Nørregaard, John; Parry, Ian W. H. - 2012

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until...

Persistent link: https://www.econbiz.de/10012694116

Spillovers in the Nordic Countries

Mircheva, Borislava - 2015

Denmark, Finland, Norway, and Sweden form a tightly integrated region which has strong ties with the euro area as well … integration among the four Nordic economies. These differences are driven by the fact that Denmark and Finland have no independent … monetary policy, and Denmark and Norway are net energy exporters while Finland and Sweden are energy importers. We infer …

Persistent link: https://www.econbiz.de/10014412044

Expenditure Ceilings : A Survey

Ljungman, Gösta - 2008

illustrates the discussion with a case study of medium-term aggregate expenditure ceilings in three countries: Finland, the …

Persistent link: https://www.econbiz.de/10014401515

The Credibility of Nordic Exchange Rate Bands : 1987-1991

Geadah, Sami - 1992

results suggest that the credibility of Finland’s exchange rate band within a twelve-month horizon could not be rejected …

Persistent link: https://www.econbiz.de/10014398741