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Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy
James, Simon - Volkswirtschaftliche Fakultät, … - 2007
Simplicity is an important attribute for a tax system and there have been many attempts at simplification in different countries including, of course, Australia. However these attempts have not been very successful. The main reason is that there are, of course, important factors that cause tax...
Persistent link: https://www.econbiz.de/10008559086
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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
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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
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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
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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
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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
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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
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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
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Fiscal and Economic Aspects of Book Consumption in the European Union
Borowiecki, Karol J.; Navarrete, Trilce - Institut for Virksomhedsledelse og Økonomi, Syddansk … - 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/10011261215
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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