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Revenue Slumps and Fiscal Capacity : Evidence from Brazil
Ferraz, Claudio; Foremny, Dirk; Santini, Juan Francisco - National Bureau of Economic Research - 2024
This paper investigates how non-tax revenues impact tax collection in Brazilian municipalities, focusing on shifts in …
Persistent link: https://www.econbiz.de/10014544719
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The State Capacity Ceiling on Tax Rates : Evidence from Randomized Tax Abatements in the DRC
Bergeron, Augustin; Tourek, Gabriel Z.; Weigel, Jonathan - National Bureau of Economic Research - 2023
This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low-income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities...
Persistent link: https://www.econbiz.de/10014372442
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Correlation in State and Local Tax Changes
Baker, Scott; Janas, Pawel; Küng, Lorenz - National Bureau of Economic Research - 2024
Empirical research in public economics, including our own, often uses variation in state and local taxes as an empirical laboratory to estimate causal relationships. A key concern is that other taxes might change at the same time. To assess this concern, we develop a dataset of state (1977-2022)...
Persistent link: https://www.econbiz.de/10015056110
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Taxing Externalities : Revenue vs. Welfare Gains with an Application to U.S. Carbon Taxes
Kotchen, Matthew J. - National Bureau of Economic Research - 2022
This paper asserts that reporting of the ratio of welfare gains to tax revenue should be standard protocol in economic analyses of externality correcting taxes. That this comparison might matter is somewhat of a "blind spot" in most economic analyses, for it plays virtually no role when...
Persistent link: https://www.econbiz.de/10013361976
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Evaluating Tax Harmonization
Hines, James R. - National Bureau of Economic Research - 2023
Tax harmonization entails a uniform rate that may not suit all governments. Harmonization can advance collective governmental objectives only if the standard deviation of tax rates is less than the average downward effect of tax competition on rates. Since an efficient harmonized tax rate undoes...
Persistent link: https://www.econbiz.de/10014437031
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Fiscal Federalism and the Role of the Income Tax
Gordon, Roger H. - National Bureau of Economic Research - 2023
This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from rich to poor but instead to provide some insurance to individuals against the uncertainties they face in their future earnings, a motivation for the tax proposed in Buchanan...
Persistent link: https://www.econbiz.de/10014421180
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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
increases caused by these reforms and examine how municipalities respond to forced increases in nearby municipalities. Results … indications that forced increases in the residential property tax rate lead to lower tax rates in neighboring municipalities four … revenue in affected municipalities, implying that the tax capacity of central government as regards other tax bases likely …
Persistent link: https://www.econbiz.de/10014322869
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From Lapdogs to Watchdogs : Random Auditor Assignment and Municipal Fiscal Performance
Vannutelli, Silvia - National Bureau of Economic Research - 2022
matching severes auditors-mayors connections. Second, treated municipalities significantly improve their net surpluses and debt …
Persistent link: https://www.econbiz.de/10013462692
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The Fiscal Contract up Close : Experimental Evidence from Mexico City
Brockmeyer, Anne; Garfias, Francisco; Suárez Serrato, … - National Bureau of Economic Research - 2024
Can the provision of public goods strengthen the fiscal capacity of governments in developing countries and move them toward an equilibrium of widespread tax compliance? We present evidence of the impact of local public infrastructure on tax compliance, leveraging a large public investment...
Persistent link: https://www.econbiz.de/10015056101
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Tax Knowledge and Tax Manipulation : A Unifying Model
Craig, Ashley C.; Slemrod, Joel - National Bureau of Economic Research - 2022
We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In this sense, learning about tax minimization...
Persistent link: https://www.econbiz.de/10013334370