Narrow search
Showing 1 - 10 of 262
Cover Image
Policy Implications of Non-Linear Effects of Tax Changes on Output
Gunter, Samara - 2019
An earlier paper titled "Non-linear effects of tax changes on output: The role of the initial level of taxation," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014, and (ii) the so-called narrative...
Persistent link: https://www.econbiz.de/10012893919
Cover Image
Firm Financing in Chile after the 2014-15 Tax Reform : Debt or Equity? Debt or Equity?
Hernandez, Fernando Leonardo - 2017
This paper analyzes the effects of the 2014-15 Chilean tax reform on firms' incentives to retain earnings and finance their operations with equity versus debt. The analysis comprises a comparison with the situation of the pre-reform period, and draws some conclusions about firms' valuation. The...
Persistent link: https://www.econbiz.de/10012967492
Cover Image
Welfare Impact of Value-Added Tax Reform : The Case of the Democratic Republic of Congo
Adoho, Franck - 2019
The adoption of the value-added tax the Democratic Republic of Congo in 2012 led to price increases that are thought to adversely affect the welfare of most Congolese households. To date, research has not yet examined the poverty and distributional impacts of this tax reform. Using data from the...
Persistent link: https://www.econbiz.de/10012865458
Cover Image
Small Business Tax Policy, Informality, and Tax Evasion -- Evidence from Georgia
Bruhn, Miriam - 2017
Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. The results show that the new tax regime for micro...
Persistent link: https://www.econbiz.de/10012972863
Cover Image
Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs Be Recouped?
Waglé, Swarnim - 2017
A revenue-neutral switch from trade taxes to domestic consumption taxes is fraught with implementation challenges in countries with a large informal sector. It is shown for a sample of low-income countries over 25 years that they have had a mixed record of offsetting reductions in trade tax...
Persistent link: https://www.econbiz.de/10012975547
Cover Image
The Value-Added Tax Reform Puzzle
Cai, Jing - 2017
This explores the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, the results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10012975787
Cover Image
The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
Feltenstein, Andrew - 2017
This paper presents results from four simulations of the impact of potential tax reforms in Pakistan on poverty, shared prosperity, and inequality. The simulations are carried out in the context of a dynamic computational general equilibrium model that incorporates endogenous tax evasion. The...
Persistent link: https://www.econbiz.de/10012949881
Cover Image
The Effect of the Swedish Payroll Tax Cut for Youths on Firm Profitability
Malm, Arvid - 2017
Payroll taxes in Sweden were reduced substantially for people ages 26 years or younger on July 1, 2007. The objective …
Persistent link: https://www.econbiz.de/10012967834
Cover Image
Contingent Liabilities Risk Management : A Credit Risk Analysis Framework for Sovereign Guarantees and On-Lending?Country Experiences from Colombia, Indonesia, Sweden, and Turkey
Bachmair, Fritz Florian - 2017
applied in Colombia, Sweden, and Turkey. It also discusses how the proposed framework is applied in Indonesia as it develops a …
Persistent link: https://www.econbiz.de/10012970229
Cover Image
Labor Market Regulations and Outcomes in Sweden : A Comparative Analysis of Recent Trends
Ulku, Hulya - 2017
This paper analyzes recent trends in Sweden's labor market regulations in relation to comparator economies and examines … more rapidly to the recent global financial crisis than the majority of the European Union economies, which helped Sweden … to recover quickly. Sweden's hiring regulations are more flexible than those of many comparator economies, however, fixed …
Persistent link: https://www.econbiz.de/10012971918