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Distributional effects of taxation in Latin America
Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel A.; … - 2023
This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes …
Persistent link: https://www.econbiz.de/10014545255
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Regulatory bottlenecks, transaction costs and corruption: a cross-country investigation
Goel, Rajeev K. - 2008
This paper uses recent data on a large cross-section of countries to study the determinants of corrupt activity. The main contribution is to examine the effects of different types and severities of government regulations on corrupt activities. The results show that greater prosperity and...
Persistent link: https://www.econbiz.de/10012148554
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Globalization, Tax Competition and the Future of Tax Systems
Tanzi, Vito - 2006
the extent to which particular taxes are affected by the globalization process. It speculates on future developments in … this area and on tax competition …
Persistent link: https://www.econbiz.de/10012781971
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at …
Persistent link: https://www.econbiz.de/10014023506
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Regulatory bottlenecks, transaction costs and corruption: A cross-country investigation
Goel, Rajeev K. - Siirtymätalouksien tutkimuslaitos, Suomen Pankki - 2008
This paper uses recent data on a large cross-section of countries to study the determinants of corrupt activity. The main contribution is to examine the effects of different types and severities of government regulations on corrupt activities. The results show that greater prosperity and...
Persistent link: https://www.econbiz.de/10005648621
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The Comfortable, the Rich, and the Super-Rich. What Really Happened to Top British Incomes During the First Half of the Twentieth Century?
Walker, James T. - 2018
We examine shifts in British income inequality and their causes between 1911 and 1949. Newly re-discovered Inland Revenue 1911 estimates and more detailed data from subsequent official income distribution enquiries are used to show that income was substantially more concentrated at the top of...
Persistent link: https://www.econbiz.de/10014110853
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A harmonized net wealth tax in the European Union
Krenek, Alexander; Schratzenstaller, Margit - In: Jahrbücher für Nationalökonomie und Statistik 242 (2022) 5/6, pp. 629-668
Persistent link: https://www.econbiz.de/10013553486
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Distributional effects of taxation in Latin America
Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel; … - 2023
This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes …
Persistent link: https://www.econbiz.de/10014563999
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Willing but unable to pay? The role of gender in tax compliance
López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2023
The existing literature shows that women are more likely to pay taxes than men. Yet, there is less consensus on the …
Persistent link: https://www.econbiz.de/10014518180
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Willing but unable to pay? : the role of gender in tax compliance
López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2023
The existing literature shows that women are more likely to pay taxes than men. Yet, there is less consensus on the …
Persistent link: https://www.econbiz.de/10014457856