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Kristoffersson, A. - Nationalekonomiska Institutionen, Uppsala Universitet - 1995

Persistent link: https://www.econbiz.de/10005669611

Tax Expenditures: Revenue and Information Forgone - the experience of Ireland

Collins, Micheál L.; Walsh, Mary - Department of Economics, Trinity College Dublin - 2011

Tax expenditures are perceived to represent a ‘pervasive and growing’ (OECD, 2010) element of many national taxation systems. Despite this, in many countries, there remains a critical lack of understanding of their impact and scale. A 2010 OECD analysis produced data for only seven of its...

Persistent link: https://www.econbiz.de/10009224839

The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America

Machado, Roberto; Zuloeta, José - Inter-American Development Bank - 2012

This paper estimates short-run and long-run elasticities of tax revenue with respect to GDP in eight Latin American countries using quarterly data. Taxes considered are corporate income tax (CIT), personal income tax (PIT), value-added tax (VAT), and overall taxes. Results indicate that long-run...

Persistent link: https://www.econbiz.de/10010653135

Subventionen in Deutschland: Eine Bestandsaufnahme

Boss, Alfred; Rosenschon, Astrid - Institut für Weltwirtschaft (IfW) - 2006

Subsidization policy is intensively discussed in Germany. The paper demonstrates the extent of subsidization in Germany. Subsidies are defined as the sum of tax expenditures and those government expenditures which distort the structure of the economy; financial aid is granted to different...

Persistent link: https://www.econbiz.de/10005755192

Vermögensteuer: erhebliches Aufkommenspotential trotz erwartbarer Ausweichreaktionen

Bach, Stefan; Beznoska, Martin - In: DIW Wochenbericht 79 (2012) 42, pp. 12-17

Following a Federal Constitutional Court sentence, wealth tax has not been levied in Germany since 1997. A possible … wealth. DIW Berlin has analyzed the revenue from such a wealth tax. Since wealth in Germany is highly concentrated among the … consideration possible adjustments and avoidance by those subject to the wealth tax, it still promises additional tax revenue of 11 …

Persistent link: https://www.econbiz.de/10011128289

The economics of taxing net wealth: A survey of the issues

Schnellenbach, Jan - Walter Eucken Institut - 2012

This paper surveys possible motivations for having a net wealth tax. After giving a short overview over the state of … wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is … net wealth tax. The efficiency-related effects are also discussed and shown to be theoretically ambiguous, while empirical …

Persistent link: https://www.econbiz.de/10010957865

Capital Income Taxation, Wealth Distribution and Borrowing Constraints

Chamley, C. - 1998

The theorem of the zero taxation of capital income is reexamined and is shown to hinge critically on the assupmtions of a long horizon and perfect markets for the inter-temporal allocation of resources: (i) with additive preferences, and for any permanent tax rate, a reduction of this rate for a...

Persistent link: https://www.econbiz.de/10005780753

ECONOMIC / ENVIRONMENTAL SYSTEM INTERACTION

Vildosola, Luis - EconWPA - 2003

This work is focused on identifying the relationship an economic system and its policies have with the environment. The biosphere is chosen in particular as object of analysis but this can be extended by means of an ecosystem recursive properties. The common factor involved in the relationship...

Persistent link: https://www.econbiz.de/10005062749

Leave No Child Behind: A Quick Take on How Congress Should Restructure the Child Tax Credit to More Fairly Value Families and Reduce Inequality

Fremstad, Shawn - Center for Economic and Policy Research (CEPR) - 2009

This issue brief examines the Child Tax Credit (CTC) in its current form and finds that many of the families with children most in need of additional assistance receive no or little benefit from the credit. The paper analyzes a restructuring of the present CTC put forth by the Brookings...

Persistent link: https://www.econbiz.de/10005677211

Fiscal and Economic Aspects of Book Consumption in the European Union

Borowiecki, Karol Jan; Navarrete, Trilce - Association for Cultural Economics International - ACEI - 2015

One of the available and yet underappreciated tools in cultural policy at the national level is the reduction of VAT rates for cultural goods and services. We document the standard and reduced VAT rates in EU-28 countries in the period from 1993 to 2013 and explore the underlying determinants....

Persistent link: https://www.econbiz.de/10011272632