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Technology and Local State Capacity : Evidence from Ghana
Dzansi, James; Jensen, Anders; Lagakos, David; Telli, Henry - National Bureau of Economic Research - 2022
This paper studies the role of technology in local-government tax collection capacity in the developing world. We first conduct a new census of all local governments in Ghana to document a strong association between technology use and property tax billing, collection and enforcement. We then...
Persistent link: https://www.econbiz.de/10013191018
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Programming FPGAs for Economics : An Introduction to Electrical Engineering Economics
Cheela, Bhagath; DeHon, André; Fernández-Villaverde, … - National Bureau of Economic Research - 2022
We show how to use field-programmable gate arrays (FPGAs) and their associated high-level synthesis (HLS) compilers to solve heterogeneous agent models with incomplete markets and aggregate uncertainty (Krusell and Smith, 1998). We document that the acceleration delivered by one single FPGA is...
Persistent link: https://www.econbiz.de/10013191031
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Globalization and Factor Income Taxation
Bachas, Pierre; Fisher-Post, Matthew H.; Jensen, Anders; … - National Bureau of Economic Research - 2022
How has globalization affected the relative taxation of labor and capital, and why? To address this question we build and analyze a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combining national accounts data with government revenue...
Persistent link: https://www.econbiz.de/10013172119
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Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?
Fullerton, Don - 1985
When tax rates vary by asset, a "hidden" industrial policy may aid industries that invest in a certain mix of assets. In this paper, we examine whether differential use of depreciable assets gives rise to differential tax treatment of high technology industries relative to other industries....
Persistent link: https://www.econbiz.de/10012477482
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Addressing Climate Change through Price and Non-Price Interventions
Stiglitz, Joseph E. - 2019
Recognizing the importance of the second-best nature of economies, the Stern-Stiglitz report on carbon pricing departed from the recommendation of a single carbon price for all uses at all places and times. This paper provides some of the analytics behind these recommendations. First, I analyze...
Persistent link: https://www.econbiz.de/10012479889
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Why are Average Hours Worked Lower in Richer Countries?
Bick, Alexander - 2019
Why are average hours worked per adult lower in rich countries than in poor countries? Two natural candidates to consider are income effects in preferences, in which leisure becomes more valuable when income rises, and distortionary tax systems, which are more prevalent in richer countries. To...
Persistent link: https://www.econbiz.de/10012480498
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How Should Tax Progressivity Respond to Rising Income Inequality?
Heathcote, Jonathan - 2020
utilitarian planner chooses higher progressivity in response to larger residual inequality but lower progressivity in response to … widening skill price dispersion reflecting technical change. Overall, optimal progressivity is approximately unchanged between … 1980 and 2016. We document that the progressivity of the actual US tax and transfer system has similarly changed little …
Persistent link: https://www.econbiz.de/10012482226
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How Globalization Affects Tax Design
Hines, James R, Jr - 2009
The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated...
Persistent link: https://www.econbiz.de/10012463983
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Taxing Corporate Income
Auerbach, Alan J. - 2008
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of...
Persistent link: https://www.econbiz.de/10012464153
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Tax Expenditure Estimation and Reporting : A Critical Review
Altshuler, Rosanne - 2008
We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax expenditures generally. We use calculations from NBER's TAXSIM to illustrate some of the problems with the current methodology for estimating tax expenditures. Unlike most previous work...
Persistent link: https://www.econbiz.de/10012464386