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The Vanishing Bequest Tax : The Comparative Evolution of Bequest Taxation in Historical Perspective
Bertocchi, Graziella - 2007
Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...
Persistent link: https://www.econbiz.de/10012777737
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Welfare Effects of Property Taxation
Loeffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10013238648
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The Distributional Impact of Recurrent Immovable Property Taxation in Greece
Andriopoulou, Eirini - 2020
During the last decade, Greece faced one of the most severe debt crises among developed countries, leading to Economic Adjustment Programs in order to avoid a disorderly default. Public expenditure was cut, tax rates were increased and new taxes were introduced aiming at restoring public...
Persistent link: https://www.econbiz.de/10012827358
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When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada
Feir, Donna; Jones, Maggie; Scoones, David - 2022
Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this paper, we compile data on the passage of First Nations tax...
Persistent link: https://www.econbiz.de/10014264672
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State and Local Sales Taxes and Business Activity in the United States
Saxon, Nicholas - 2015
significant relationship with employment, there is also statistically significant negative association with retail establishments … first, or more directly, by reducing payroll rather than employment. While the economic significance of these results …
Persistent link: https://www.econbiz.de/10013013587
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Taxing Home Ownership : Distributional Effects of Including Net Imputed Rent in Taxable Income
Figari, Francesco - 2012
Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...
Persistent link: https://www.econbiz.de/10013107206
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Property Value Assessment Growth Limits, Tax Base Erosion and Regional In-Migration
Skidmore, Mark - 2010
In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...
Persistent link: https://www.econbiz.de/10013144084
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Wealth Transfers and Tax Planning : Evidence for the German Bequest Tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to...
Persistent link: https://www.econbiz.de/10012943696
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Does the Wealth Tax Kill Jobs?
Bjørneby, Marie; Markussen, Simen; Røed, Knut - 2021
tax imposed on owners of small and medium sized businesses affects their firms' investment and employment decisions … claim that a moderate wealth tax adversely affects investments and employment in firms controlled by the taxpayers. To the … employment growth in the firm it controls. The rationale behind this result appears to be that the tax value of a given wealth …
Persistent link: https://www.econbiz.de/10013315229
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Taxation and Internal Migration : Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates
Liebig, Thomas - 2006
We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using...
Persistent link: https://www.econbiz.de/10012779179