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Grundsteuer: Gemeindesteuer und "Reichensteuer"?
Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 191-206
useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is … no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax … to be re-elected. Thus real property tax is no instrument for redistribution of wealth. In diesem Beitrag wird dargelegt …
Persistent link: https://www.econbiz.de/10011128163
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How Do Stamp Duties Affect the Housing Market?
Davidoff, Ian; Leigh, Andrew - Institute for the Study of Labor (IZA) - 2013
Land transfer taxes are a substantial portion of the cost of moving house in many developed countries. Since stamp duties are endogenous with respect to the house price, we create an instrumental variable that is the stamp duty on a property, given that postcode's starting house price and the...
Persistent link: https://www.econbiz.de/10010884191
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The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience
Bird, Richard M.; Smart, Michael - Rotman Institute for International Business, Rotman … - 2008
A decade ago, several Canadian provinces replaced the retail sales taxes by value-added taxes. This paper estimates the effects of this tax substitution on consumer prices in the reforming provinces. Consistent with theory, we find that the resulting effective tax rate changes were shifted...
Persistent link: https://www.econbiz.de/10005642080
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Beyond the acronyms: local property taxation in Italy
Messina, Giovanna; Savegnago, Marco - Banca d'Italia - 2014
The paper traces recent developments in local real estate taxation in Italy. We exploit a rich dataset at both aggregate and individual level to estimate the variation in local taxes on first homes in the last three years and the redistributive impact of the adoption of the tax on indivisible...
Persistent link: https://www.econbiz.de/10011103309
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Progressivity-Improving VAT Reforms in Italy
Gastaldi, Francesca; Liberati, Paolo; Pisano, Elena; … - 2014
International institutions are recommending policies aimed at shift- ing the tax burden from labour and business incomes to less growth- detrimental forms of taxation, such as consumption taxes. However, de- spite the expected positive macroeconomic effects, a criticism about in- creasing the...
Persistent link: https://www.econbiz.de/10010940438
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On the emissions-inequality trade-off in energy taxation: Evidence on the German car fuel tax
Nikodinoska, Dragana; Schröder, Carsten - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2015
By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce...
Persistent link: https://www.econbiz.de/10011186348
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Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and … redistribution et de bien-être social, encourage la création d’emplois, réponde aux préoccupations de compétitivité des entreprises …
Persistent link: https://www.econbiz.de/10011276985
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Impuestos y distribución del ingreso en Chile. Un poco de aritmética redistributiva desagradable.
Engel, Eduardo M.R.A.; Galetovic, Alexander; Raddatz, … - In: El Trimestre Económico LXX (4) (2003) 280, pp. 745-790
redistribution through progressivity of the tax system is rather limited. By contrast, for parameter values observed in Chile, and …
Persistent link: https://www.econbiz.de/10004995012
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Partner Leasing in Sweden.
Angelin, K.; Jennergren, L.P. - Nationalekonomiska Institutionen, Uppsala Universitet - 1995
Persistent link: https://www.econbiz.de/10005779768
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Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence.
Ray, R. - School of Economics and Finance, Tasmanian School of … - 1996
This paper reviews the analytical and empirical evidence on certain issues in commodity tax design that have not received much attention. These include the impact on optimal commodity taxes of allowing the following: (i)non linear Engel curves, (ii)Household composition and child subsidy,...
Persistent link: https://www.econbiz.de/10005631036