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The shadow economy in Colombia: size and effects on economic growth

Schneider, Friedrich; Hametner, Bettina - 2007

factors driving the shadow economy are unemployment and taxation. Analyzing the interaction between shadow and official …

Persistent link: https://www.econbiz.de/10010294527

Knapp's 'State Theory of Money' and its reception in German academic discourse

Ehnts, Dirk H. - 2019

In 1905, Georg Friedrich Knapp published The State Theory of Money in his native German, claiming that money is a "creature of law" and not connected to metals via some intrinsic value. When the English translation appeared in 1924, apparently at the wishes of John Maynard Keynes, the German...

Persistent link: https://www.econbiz.de/10011984407

Income inequality, growth and elite taxation in Brazil: New evidence combining survey and fiscal data, 2001-2015

Morgan, Marc - 2018

This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently combining annual and nationally representative household...

Persistent link: https://www.econbiz.de/10012030391

Fiscal justice in Brazil: Pathways to progress

Passos, Luana; Guedes, Dyeggo Rocha; Silveira, Fernando … - 2019

existing literature on its distributive role and its efficiency. The findings point to inefficient taxation that is still very … taxation of goods and services through the creation of a value-added tax (VAT) and changes in payroll so as to make it tax …-exempt. Five pathways are suggested to improve fiscal injustice: a reduction of indirect taxation; changes to the rates and …

Persistent link: https://www.econbiz.de/10012030406

Solidarity and fair taxation in TU games

Casajus, André - 2012

fair taxation in TU games by which solidarity among players is expressed. …

Persistent link: https://www.econbiz.de/10010309488

Pareto improving taxation in incomplete markets

Turner, Sergio - 2006

Focusing on tax policy with incomplete asset markets, we create a framework for proving the existence of Pareto improving taxes, for computing them, and for bounding the improvement. The protagonist is the price adjustment following an intervention. If the price adjustment is sufficiently...

Persistent link: https://www.econbiz.de/10010318944

Accounting for cross-country differences in intergenerational earnings persistence: The impact of taxation and public education expenditure

Holter, Hans A. - 2011

, progressive taxation, public education expenditure, and borrowing constraints among the determinants of earnings persistence. I … earnings persistence in the US. Taxation, through its impact on investments in human capital, can explain 25% of the difference …

Persistent link: https://www.econbiz.de/10010321371

Marriage stability, taxation and aggregate labor supply in the U.S. vs. Europe

Chakraborty, Indraneel; Holter, Hans A.; Stepanchuk, Serhiy - 2012

measures of taxation, driven by men, and a positive correlation between hours worked and divorce rates, driven by women …

Persistent link: https://www.econbiz.de/10010321445

Optimal Taxation in Search Equilibrium with Home Production

Engström, Per; Holmlund, Bertil; Kolm, Ann-Sofie - 2001

The paper develops a two-sector general equilibrium search model where goods are produced exclusively in the market and services are produced both in the market and within the households. We use the model to examine how unemployment and welfare are affected by labor taxes in general and sectoral...

Persistent link: https://www.econbiz.de/10010321719

Labor Taxation in Search Equililbrium with Home Production

Holmlund, Bertil - 2000

Conventional models of equilibrium unemployment typically imply that proportional taxes on labor earnings are neutral with respect to unemployment as long as the tax does not affect the replacement rate provided by unemployment insurance, i.e., unemployment benefits relative to after-tax...

Persistent link: https://www.econbiz.de/10010321777