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Saving social security
Lane, Edward - 2024
For more than 25 years, the Social Security Trust Fund has been projected to run out of money in 2033 (give or take a few years), potentially causing benefits to be severely reduced in the absence of corrective legislative action. Today (February 2024), projections are made by the Social...
Persistent link: https://www.econbiz.de/10014581826
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Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
Grubert, Harry; Altshuler, Rosanne - 2016
We consider three plans for shifting the tax on corporate income to the personal level to achieve a significant reduction in the corporate tax rate. One plan eliminates the corporate tax and taxes dividends and the annual change in the value of publicly traded financial assets at ordinary rates....
Persistent link: https://www.econbiz.de/10011687922
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Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries
Dackehag, Margareta; Hansson, Åsa - 2012
analyses how taxation of income influences economic growth. More precisely we study how statutory tax rates on corporate and … taxation of corporate and personal income negatively influence economic growth. The correlation between corporate income … taxation and economic growth is more robust, however. …
Persistent link: https://www.econbiz.de/10013208604
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Taxation of Dividend Income and Economic Growth: The Case of Europe
Dackehag, Margareta; Hansson, Åsa - 2015
economic performance. For instance, several papers have investigated how taxation on corporate and individual (labor) income … influences growth. Taxation of dividend income may also influence growth via its impact on investments and firm behavior. Within … the academic community there is conflicting views about the impact taxation of dividends has on firm behavior and, hence …
Persistent link: https://www.econbiz.de/10013208733
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Taxing Intermediate Goods to Compensate for Distorting Taxes on Household Consumption
Bohlin, Lars - 2010
In contrast to the classic result in Diamond and Mirrlees (1971) that fiscal taxes should not be levied on intermediate use of goods, Newbury (1985) showed that, in a closed economy with Leontief technology, input taxes should be used to indirectly tax commodities that for some reason are...
Persistent link: https://www.econbiz.de/10012654356
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OPTIMAL EMISSION PRICING IN THE PRESENCE OF INTERNATIONAL SPILLOVERS:DECOMPOSING LEAKAGE AND TERMS-OF-TRADE MOTIVES
Böhringer, Christoph; Lange, Andreas; Rutherford, Thomas F. - National Bureau of Economic Research <Cambridge, Mass.> - 2010
Carbon control policies in OECD countries commonly differentiate emission prices in favor of energy-intensiveindustries. While leakage provides a efficiency argument for differential emission pricing, the lattermay be a disguised beggar-thy-neighbor policy to exploit terms of trade. Using an...
Persistent link: https://www.econbiz.de/10005870311
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Optimum taxation of inheritances
Brunner, Johann K.; Pech, Susanne - 2008
earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on …
Persistent link: https://www.econbiz.de/10010294873
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Optimum taxation of bequests in a model with initial wealth
Brunner, Johann K.; Pech, Susanne - 2010
We formulate an optimum-taxation model, where parents leave bequests to their descendants for altruistic reasons. In …
Persistent link: https://www.econbiz.de/10010294909
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Optimal taxation of wealth transfers when bequests are motivated by joy of giving
Brunner, Johann K.; Pech, Susanne - 2011
incorporate this fact into a model of optimal labor income taxation, with bequests motivated by joy of giving. We find that taxes …
Persistent link: https://www.econbiz.de/10010294919
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Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
Brunner, Johann K.; Eckerstorfer, Paul; Pech, Susanne - 2010
This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning …
Persistent link: https://www.econbiz.de/10010294923