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Taxation systems in the EU : the role of economic integration and global financial crisis

Erol, Kazım Okan - 2020

countries via indirect taxation. In this study I use panel data analysis, in order to analyze the impact of global financial … taxation is an easy way of compensating revenue loss for indebted countries, this type of public finance damages stability of …

Persistent link: https://www.econbiz.de/10012312272

The political economy of fiscal reform in Brazil : the rationale for the suboptimal equilibrum

Melo, Marcus André Barreto Campelo de; Pereira, Carlos; … - 2010

This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal …

Persistent link: https://www.econbiz.de/10010247924

Tax Reforms and Fiscal Shock Smoothing

Amaglobeli, David - 2019

This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that broaden the tax base, significantly enhance the ability of fiscal policy to mitigate...

Persistent link: https://www.econbiz.de/10012868266

Fiscal Policy, Growth and Convergence in Europe

Gemmell, Norman; Kneller, Richard - 2003

Recent evidence on the impact of fiscal policy – taxes, public expenditures and budget deficits – on long-run growth in OECD countries has adopted the Barro (1990) framework to distinguish between ‘productive' and ‘unproductive' expenditures, and ‘distortionary' and...

Persistent link: https://www.econbiz.de/10012115531

Fiscal Policy, Growth and Convergence in Europe

Gemmell, Norman; Kneller, Richard - Treasury, Government of New Zealand - 2003

Recent evidence on the impact of fiscal policy – taxes, public expenditures and budget deficits – on long-run growth in OECD countries has adopted the Barro (1990) framework to distinguish between ‘productive’ and ‘unproductive’ expenditures, and ‘distortionary’ and...

Persistent link: https://www.econbiz.de/10005120988

A snapshot of public finance research from immediately prior to the pandemic : IIPF 2020

Agrawal, David R.; Davies, Ronald B.; LaLumia, Sara; … - 2021

As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress featured papers that were submitted prior to the start of the...

Persistent link: https://www.econbiz.de/10012602343

A scientific note on the Italian Mini BOTs and the proposal of the CCCFs

Saccal, Alessandro - 2024

nor to practically increase Italian government debt, but to practically cause a mere reduction in taxation and thence in … associated with them, would have (i) stimulated expenditure more than a taxation rebate to the said firms and (ii) facilitated … taxation credit certificates endowed with a further reduction in taxation conditional on their use for consumption, termed …

Persistent link: https://www.econbiz.de/10015076228

Macroeconomic effects of the anticipation and implementation of tax changes in Germany : evidence from a narrative account

Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin - 2024

This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of tax reforms. An anticipated cut in taxes has a...

Persistent link: https://www.econbiz.de/10015142163

Macroeconomic effects of the anticipation and implementation of tax changes in Germany : evidence from a narrative account

Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin - 2020

This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach which provides information about the timing of tax reforms. For an anticipated tax shock, we...

Persistent link: https://www.econbiz.de/10012233938

State-dependent effects of tax changes in Germany and the United Kingdom

Hayo, Bernd; Mierzwa, Sascha - 2021 - This version: 13 July 2021

We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1-2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes) as well as look for possible asymmetries...

Persistent link: https://www.econbiz.de/10012591522