Similar Search Results

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

Tax Aversion and the Social Contract in Africa

Robinson, James Alan - National Bureau of Economic Research - 2022

Despite the low levels of taxation and public good provision in Africa, I provide evidence that a large proportion of Africans prefer lower taxation and fewer public goods. This cannot be explained by standard arguments about problems of accountability, governance or state capacity. Instead I...

Persistent link: https://www.econbiz.de/10013191019

Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland

Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - National Bureau of Economic Research - 2023

Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...

Persistent link: https://www.econbiz.de/10014436961

Corrupting Learning : Evidence from Missing Federal Education Funds in Brazil

Ferraz, Claudio - 2012

This paper examines if money matters in education by looking at whether missing resources due to corruption affect student outcomes. We use data from the auditing of Brazil's local governments to construct objective measures of corruption involving educational block grants transferred from the...

Persistent link: https://www.econbiz.de/10012053239

The Political Economy of Public Debt : A Laboratory Study

Battaglini, Marco - 2016

of public debt. A legislature bargains over the levels of a public good and of district specific transfers in two periods …

Persistent link: https://www.econbiz.de/10012456271

Fiscal Federalism and Legislative Malapportionment : Causal Evidence from Independent but Related Natural Experiments

Galiani, Sebastian - 2014

We exploit three natural experiments in Argentina in order to study the role of legislative malapportionment on the biased federal tax sharing scheme prevalent in the country. We do not find support to attribute it to legislative malapportionment during periods when democratic governments were...

Persistent link: https://www.econbiz.de/10012458669

Russia's Fiscal Gap

Goryunov, Eugene - 2013

Every country faces what economists call an intertemporal (across time) budget constraint, which requires that its government's future expenditures, including the servicing of its outstanding official debt, be covered by its government's future receipts when measured in present value. The...

Persistent link: https://www.econbiz.de/10012459053

Macro Fiscal Policy in Economic Unions : States as Agents

Carlino, Gerald - 2013

. We examine the historical experience of federal government transfers to state and local governments and their impact on … incorporates federal intergovernmental transfers, disaggregated into project (e.g., infrastructure) aid and welfare aid, as …. First, aggregate federal transfers to state and local governments are less stimulative than are transfers to households and …

Persistent link: https://www.econbiz.de/10012459102

Off-Balance-Sheet Federal Liabilities

Hamilton, James D. - 2013

Much attention has been given to the recent growth of the U.S. federal debt. This paper examines the growth of federal liabilities that are not included in the officially reported numbers. These take the form of implicit or explicit government guarantees and commitments. The five major...

Persistent link: https://www.econbiz.de/10012459408

Fiscal Unions

Werning, Ivan - 2012

operation. The constrained efficient risk sharing arrangement can be implemented by contingent transfers within a fiscal union …

Persistent link: https://www.econbiz.de/10012460383