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The Built-in Flexibility of Income and Consumption Taxes in New Zealand
Creedy, John; Gemmell, Norman - 2003
elasticity, of around 0.9, is obtained for 2001 income levels. However, non-equiproportional income changes are more realistic …. Allowing for regression towards the geometric mean income reduces these elasticities, giving an elasticity for income and … of various excises has an important effect on the overall consumption tax revenue elasticity, especially for individuals …
Persistent link: https://www.econbiz.de/10012115522
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Tax revenue elasticities corrected for policy changes in the EU
Mourre, Gilles; Princen, Savina - 2015
This paper investigates how tax revenue elasticities develop with respect to their tax base and analyses the specific impact of the business cycle. The main novelty of the paper is to use revenue data net of discretionary tax measures. Based on an EU country panel for the period 2001-13, we...
Persistent link: https://www.econbiz.de/10011405638
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Tax Revenue Elasticities Corrected for Policy Changes in the EU
Mourre, Gilles - 2016
This paper investigates how tax revenue elasticities develop with respect to their tax base and analyses the specific impact of the business cycle. The main novelty of the paper is to use revenue data net of discretionary tax measures. Based on an EU country panel for the period 2001-13, we...
Persistent link: https://www.econbiz.de/10013000817
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Food expenditure and GST in New Zealand
Ball, Christopher; Creedy, John; Ryan, Michael - In: New Zealand economic papers 50 (2016) 2, pp. 115-128
Persistent link: https://www.econbiz.de/10011711021
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Fiscal Autonomy and Fiscal Sustainability: Subnational Taxation and Public Indebtedness in Contemporary Spain
Larin, Benjamin; Süssmuth, Bernd - 2014
This study assesses fiscal sustainability in contemporary Spain at the regional level. Spain consists of 17 autonomous regions, two fiscal regimes differing in taxing autonomy, and two path-dependent types of communities with more and less legislatively recognized autonomy. Three of the 17...
Persistent link: https://www.econbiz.de/10010352444
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Does the Winner Take It All? Redistributive Policies and Political Extremism
Daniele, Gianmarco; Piolatto, Amedeo; Sas, Willem - 2020
We show that regional heterogeneity of underlying fundamentals (e.g. economic history, geography, social capital) can lead to extreme voting in federations. When the outcome of federal policies – such as transfer schemes, market regulation or migration laws – depends on these fundamentals,...
Persistent link: https://www.econbiz.de/10012207979
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The system of revenue sharing and fiscal transfers in China
Wang, Xiao; Herd, Richard - 2013
The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local...
Persistent link: https://www.econbiz.de/10009711209
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Fiscal autonomy and fiscal sustainability : subnational taxation and public indebtedness in contemporary Spain
Larin, Benjamin; Süssmuth, Bernd - 2014
This study assesses fiscal sustainability in contemporary Spain at the regional level. Spain consists of 17 autonomous regions, two fiscal regimes differing in taxing autonomy, and two path-dependent types of communities with more and less legislatively recognized autonomy. Three of the 17...
Persistent link: https://www.econbiz.de/10010337588
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Staying the Course : Quebec's Fiscal Balance Challenge
Fortin, P. - 2012
In its upcoming budget, Quebec must stay on a tough road to fiscal balance.This study examines how Quebec's fiscal balance has deteriorated. By 2009, after 10 years of balanced budgets, the province faced an unsustainable structural deficit which, if left unchecked, would reach a staggering $12...
Persistent link: https://www.econbiz.de/10013114932
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Ghosts of 1932 : The Lost History of Estate and Gift Taxation
Cooper, Jeffrey A. - 2010
In 1932, the United States confronted a bleak economic landscape. Amid the financial carnage caused by the 1929 stock market crash and the ensuing Great Depression, economic activity had ground to a halt, tax revenues had plunged, and the nation's debt had soared. The declining government...
Persistent link: https://www.econbiz.de/10013152138