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Tax Multipliers : Pitfalls in Measurement and Identification
Riera-Crichton, Daniel - 2012
fiscal shocks as opposed to the identification via SVAR. On the (much less explored) measurement front, our results strongly …We contribute to the literature on tax multipliers by analyzing the pitfalls in identification and measurement of tax … to the measurement of tax policy (i.e., finding a tax policy variable under the direct control of the policymaker). For …
Persistent link: https://www.econbiz.de/10012460163
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Policy Implications of Non-Linear Effects of Tax Changes on Output
Gunter, Samara R.; Riera-Crichton, Daniel; Végh, Carlos A. - National Bureau of Economic Research - 2021
-based arguments, the effect of tax changes on output is highly non-linear. The tax multiplier is essentially zero under relatively low …
Persistent link: https://www.econbiz.de/10012510525
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Taxing Sales Under the FairTax : What Rate Works?
Bachman, Paul - 2006
As specified in Congressional bill H.R. 25/S. 25, the FairTax is a proposal to replace the federal personal income tax, corporate income tax, payroll (FICA) tax, capital gains, alternative minimum, self-employment, and estate and gifts taxes with a single-rate federal retail sales tax. The...
Persistent link: https://www.econbiz.de/10012465928
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Shopping for Lower Sales Tax Rates
Baker, Scott R. - 2017
Using comprehensive high-frequency state and local sales tax data, we show that shopping behavior responds strongly to changes in sales tax rates. Even though sales taxes are not observed in posted prices and have a wide range of rates and exemptions, consumers adjust in many dimensions. They...
Persistent link: https://www.econbiz.de/10012455017
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A Big Data Approach to Optimal Sales Taxation
Baker, Christian - 2014
We characterize and demonstrate a solution method for an optimal commodity (sales) tax problem consisting of multiple goods, heterogeneous agents, and a nonconvex policy maker optimization problem. Our approach allows for more dimensions of heterogeneity than has been previously possible,...
Persistent link: https://www.econbiz.de/10012458534
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Which Effective Tax Rate?
Fullerton, Don - 1983
In estimating the effects of capital income taxation, different studies measure different effective tax rates. This paper categorizes effective tax rate estimates into six basic types, and discusses the usefulness of each. For marginal effective tax rates, some studies estimate the additional...
Persistent link: https://www.econbiz.de/10012477979
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Minimum Tax Rates and Tax Competition : Evidence from Property Tax Limits in Finland
Lyytikäinen, Teemu - National Bureau of Economic Research - 2023
This paper analyzes how minimum local property tax rates affect local tax policy choice. In Finland, central government has raised the limits on property tax rates several times in the past 30 years. I construct a measure of forced tax rate increases caused by these reforms and examine how...
Persistent link: https://www.econbiz.de/10014322869
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; … - National Bureau of Economic Research - 2023
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government's imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town...
Persistent link: https://www.econbiz.de/10014287326
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What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy
Robinson, Sarah; Tazhitdinova, Alisa - National Bureau of Economic Research - 2023
We collect detailed data on U.S. state personal income, corporate, sales, cigarette, gasoline, and alcohol taxes over the past 70 years to shed light on the determinants of state tax policies. We provide a comprehensive summary of how tax policy has changed over time, within and across states....
Persistent link: https://www.econbiz.de/10014287368
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Fiscal Policy in the Age of COVID : Does it ‘Get in all of the Cracks?'
Gourinchas, Pierre-Olivier; Kalemli-Ozcan, Sebnem; … - National Bureau of Economic Research - 2021
) Globally, fiscal policy helped offset about 8% of the downturn in COVID, with a low 'traditional' fiscal multiplier. Yet it …
Persistent link: https://www.econbiz.de/10012629513