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Tax Policy and Consumer Spending : Evidence from Japanese Fiscal Experiments
Watanabe, Katsunori - 1999
This paper studies the extent to which the impact of tax policy on consumer spending differs between temporary and permanent, as well as anticipated and unanticipated tax changes. To discriminate between them, we use institutional information such as legal distinction between temporary and...
Persistent link: https://www.econbiz.de/10012471538
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'Risky Habits' and the Marginal Propensity to Consume Out of Permanent Income, or, How Much Would a Permanent Tax Cut Boost Japanese Consumption?
Carroll, Christopher D. - 2000
stimulating aggregate demand in Japan may be misguided …
Persistent link: https://www.econbiz.de/10012470904
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"Tax Sparing" and Direct Investment in Developing Countries
Hines, James R, Jr - 1998
countries with whom Japan has agreements are entitled to claim foreign tax credits for income taxes that they would have paid to … investment patterns reveal that the volume of Japanese FDI located in countries with whom Japan has than what it would have been … whom Japan has agreements. Similar patters appear when with the United Kingdom are used as instruments for Japanese sparing …
Persistent link: https://www.econbiz.de/10012472085
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Tax Reforms and Investment : A Cross-Country Comparison
Cummins, Jason G. - 1995
We use firm-level panel data to explore the extent to which fixed investment responds to tax reforms in 14 OECD countries. Previous studies have often found that investment does not respond to changes in the marginal cost of investment. We identify some of the factors responsible for this...
Persistent link: https://www.econbiz.de/10012473645
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Fiscal Reform and Government Debt in Japan : A Neoclassical Perspective
Hansen, Gary - 2013
Past government spending in Japan is currently imposing a significant fiscal burden that is reflected in a net debt to …
Persistent link: https://www.econbiz.de/10012459229
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The value-added tax reform puzzle
Cai, Jing - 2011
"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10011395531
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The Importance of Group Coverage : How Tax Policy Shaped U.S. Health Insurance
Thomasson, Melissa A. - 2000
In 1954, the Internal Revenue Service stipulated that employer contributions to the health insurance plans of their employees were to be excluded from employee taxable income. Today, the tax subsidy is major feature of the U.S. health care market. This paper examines the initial effects of the...
Persistent link: https://www.econbiz.de/10012471232
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Making Single Mothers Work : Recent Tax and Welfare Policy and its Effects
Meyer, Bruce D. - 2000
We describe the enormous changes in social and tax policy in recent years that have encouraged work by single mothers. We document the changes in federal and state income taxes, AFDC and Food Stamp benefits, Medicaid, training and child care programs. We describe the quantitative importance of...
Persistent link: https://www.econbiz.de/10012471285
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An Empirical Characterization of the Dynamic Effects of Changes in Government Spending and Taxes on Output
Blanchard, Olivier - 1999
This paper characterizes the dynamic effects of shocks in government spending and taxes on economic activity in the United States in the post-war period. It does so by using a mixed structural VAR/event study approach. Identification is achieved by using institutional information about the tax...
Persistent link: https://www.econbiz.de/10012471521
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Tax Structure and Government Behavior : Implications for Tax Policy
Gordon, Roger H. - 1999
Changes in tax policy can affect all aspects of the economy. Not only do firms and individuals change behavior, creating efficiency costs, but government expenditure choices can also change. Unless these expenditure choices had been optimal' previously, changes in response to a tax reform affect...
Persistent link: https://www.econbiz.de/10012471546