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in the long run. The author finds that cuts in personal income taxes are more effective in stimulating growth than cuts …-linear relationship between government expenditure, taxes, and debt alters estimates of the impact of fiscal policy on gross domestic …
Persistent link: https://www.econbiz.de/10012975998
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
Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. This paper shows the...
Persistent link: https://www.econbiz.de/10012923262
This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on...
Persistent link: https://www.econbiz.de/10012925150
comparing some input and output measures As non-tax factors can amplify the adverse effects of taxes on the labor market and …
Persistent link: https://www.econbiz.de/10012975537
," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for … companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies …
Persistent link: https://www.econbiz.de/10012893919
combined effect of taxes and social spending helped substantially to reduce poverty and inequality in Poland in 2014, in line …, households beginning in the second decile were net payers to the treasury in 2014, as the share of taxes paid exceeded the cash … taxes. Finally, alternative reforms of the tax-free allowance are considered, and estimates of their likely impact on …
Persistent link: https://www.econbiz.de/10012968208
This paper studies tax withholding on business sales, a widely used compliance mechanism which is ignored by public finance theory. A withholding scheme, whereby the payer in a transaction collects tax from the payee, is introduced in a standard evasion model with third-party reporting. If the...
Persistent link: https://www.econbiz.de/10012969786
Payroll taxes in Sweden were reduced substantially for people ages 26 years or younger on July 1, 2007. The objective … of this tax cut was to lower youth unemployment. The question of how gains from payroll taxes are distributed between …
Persistent link: https://www.econbiz.de/10012967834
Emerging literature has demonstrated some unique characteristics of trade in differentiated products. This paper contributes to the literature by postulating that differentiated products may be subject to greater tariff evasion due to the difficulties associated with assessing their quality and...
Persistent link: https://www.econbiz.de/10012747853