In this empirical study we assess both linear and nonlinear relationship between total taxation and several tax items … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold … values. We obtain evidence of nonlinear relationships between all tax items, except for corporate income taxation, as well as …

This paper aims to assess tax policy reforms that can sustain universal basic income programs and foster long … increasing the tax base or reducing public spending. First, under normal circumstances, universal basic income funded by … welfare analysis confirms that, universal basic income funded by the increase in tax on capital gains and the increase in tax …

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset … 20 years of observations on total tax revenue during the period 1970-2009-21 high-income, 23 middle-income and 25 low …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that …

This paper examines the relationship between tax structures and economic growth by entering indicators of the tax … growth than taxes on consumption and property. More precisely, the findings allow the establishment of a ranking of tax …-oriented tax reform would be to shift part of the revenue base towards recurrent property and consumption taxes and away from …

and tax on corporate profits do not maximize the labor productivity of nations. In particular, the models here suggest … that the R&D intensity equal to about 2.5% and tax on corporate profits equal to 3.1% of GDP seem to maximize the labor … by the curvilinear relationship between labor productivity and R&D intensity, and between labor productivity and tax on …

In this empirical study we assess both linear and nonlinear relationship between total taxation and several tax items … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold … values. We obtain evidence of nonlinear relationships between all tax items, except for corporate income taxation, as well as …

revenue from the graduate tax. -- Human capital investment ; educational risk ; wage risk ; learning effort ; graduate …

oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax … overshifting of both taxes is more likely to occur and is more pronounced under upstream oligopoly. As a result of this, a tax … short run while this is not true for the ad valorem tax in the long run. We show that it is normally more efficient to tax …

economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … recent advances in the theory of Industrial Organization and two-sided markets we show that taxing ads may be … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …