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The 2008 financial crisis and taxation policy
Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10010266095
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The 2008 Financial Crisis and Taxation Policy
Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - CESifo - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10008534034
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The 2008 Financial Crisis and Taxation Policy
Hemmelgarn, Thomas; Nicodeme, Gaetan - General Directorate Taxation and Custom Union, European … - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, ending into deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10008487264
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Measuring the Effects of the Global Tax Reform - Evidence from High-frequency Data
Gomez Cram, Roberto; Olbert, Marcel - 2022
-location-based profit taxation (Pillar 1) and a global minimum tax rate of 15% (Pillar 2). Using high-frequency asset price movements around …
Persistent link: https://www.econbiz.de/10013297506
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Accounting for Behavioral Considerations in Business Tax Reform : The Case of Expensing
Batchelder, Lily L. - 2017
One of the fundamental questions in business tax reform is whether to allow firms to immediately expense investments or require economic cost recovery. The conventional view is that expensing would generate stronger growth effects holding revenues constant. This view is rooted in traditional...
Persistent link: https://www.econbiz.de/10012964796
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The Shaky Case for a Business Cash-Flow Tax Over a Business Income Tax
Batchelder, Lily L. - 2021
Traditional economic theory holds that a business cash-flow tax is superior to a business income tax because it is more efficient and progressive. But much of the literature espousing this view does not explicitly specify the full range of assumptions underlying these claims, let alone explore...
Persistent link: https://www.econbiz.de/10013251767
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Corporate Taxation in a Modern Monetary Economy : Legal History, Theory, Prospects
Grey, Rohan - 2018
Corporate taxation is a perennially controversial topic in American politics. In fact, it may be the tax policy … controversy that most Americans are aware of and even have an opinion about. Nevertheless, the purpose of corporate taxation is … contemporary and historical corporate tax policy debates based on three common justifications for taxation: the “revenue …
Persistent link: https://www.econbiz.de/10012916365
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Economic policy and confidence of economic agents: A causal relationship?
Dajčman, Silvo - In: Review of Economic Perspectives 20 (2020) 4, pp. 471-484
The purpose of this paper is to study whether innovations in monetary and fiscal policy are a leading indicator of future business and consumer confidence and reverse applying the panel Granger causality analysis to two periods in the history of the euro area: before and after the start of the...
Persistent link: https://www.econbiz.de/10012819394
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Economic policy and confidence of economic agents : a causal relationship?
Dajčman, Silvo - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 4, pp. 471-484
The purpose of this paper is to study whether innovations in monetary and fiscal policy are a leading indicator of future business and consumer confidence and reverse applying the panel Granger causality analysis to two periods in the history of the euro area: before and after the start of the...
Persistent link: https://www.econbiz.de/10012817847
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Boosting confidence: is there a role for fiscal policy?
Konstantinou, Panagiotis; Tagkalakis, Athanasios - Bank of Greece - 2010
This paper investigates the widely held view that expansionary fiscal policy can boost consumer and business confidence, which will stimulate private spending and sustain economic activity. We find evidence in favor of this conjecture, i.e., cuts in direct taxes generate a positive effect on...
Persistent link: https://www.econbiz.de/10008642235