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The scope for progressive tax reform in the OECD countries : a macroeconomic perspective with a case study for Germany
Godar, Sarah; Paetz, Christoph; Truger, Achim - 2015
taxes on top personal incomes, corporate income and wealth are detrimental to growth and employment and/or will foster tax … taxation. Furthermore, from a Keynesian macroeconomic perspective redistribution may even be systematically conducive to growth …
Persistent link: https://www.econbiz.de/10010519198
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Impacts of GST reforms on efficiency, growth and redistribution of income in India : A Dynamic CGE Analysis
Bhattarai, Keshab - 2021
maintain above seven percent continuous growth rate in output, investment and physical capital. It also promotes expansion in … production sectors, growth of income and employment over time, the redistribution of income among households in India. While GST … direct and indirect taxes will bring speedier growth of income and employment along with more balanced distribution of income …
Persistent link: https://www.econbiz.de/10013248008
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Tax policy reform and universal basic income effectiveness in a currency union : implications for long-term growth, inequality, and welfare
Kame Babilla, Thierry U. - In: Journal of government and economics : JGE 10 (2023), pp. 1-15
-term growth and welfare in a currency union that faces fiscal rule constraints and inequality. To address this ongoing government … three fiscal policy strategies. Results demonstrate that the effectiveness of universal basic income on long-term growth … completely eliminating oil subsidies appears to be the best policy for reducing inequality while increasing growth and welfare …
Persistent link: https://www.econbiz.de/10014414077
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Taxing income or consumption: macroeconomic and distributional effects for Italy
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2021
We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...
Persistent link: https://www.econbiz.de/10012705235
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Taxation and income distribution in Myanmar : application of a new computable general equilibrium (CGE) model
Jensen, Henning Tarp; Keogh-Brown, Marcus; Tarp, Finn - 2021
Despite major public finance reform efforts over the last decade, Myanmarese public finances continue to be characterized by relative weakness in revenue collection, budget execution, and long-term sustainability. Myanmar is therefore in need of comprehensive public finance reform. Two top...
Persistent link: https://www.econbiz.de/10012798613
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Labour supply and income distribution effects of the working income tax benefit : a general equilibrium microsimulation analysis
Annabi, Nabil; Boudribila, Youssef; Harvey, Simon - In: IZA journal of labor policy 2 (2013), pp. 1-33
In this study we assess the impact of the Working Income Tax Benefit (WITB) on labour supply, GDP and income distribution in Canada, using a general equilibrium microsimulation model. We also estimate labour supply and demand elasticities using survey data to ensure that households’ behaviour...
Persistent link: https://www.econbiz.de/10010242962
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Capital Income, Risky Investments, and Income and Cash-Flow Taxation
Sims, Theodore S. - 2014
It has become conventional wisdom, based partly on postulated portfolio adjustments by investors in risky assets, (1) to view an income tax as equivalent to a tax levied only on the risk free return to capital and as therefore equivalent to a wealth tax; and (2) to view the difference between an...
Persistent link: https://www.econbiz.de/10013065563
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The effect of income distribution and fiscal policy on growth, investment, and budget balance : the case of Europe
Obst, Thomas; Onaran, Özlem; Nikolaidi, Maria - 2017
This paper develops a multi-country post-Kaleckian demand-led growth model that incorporates the role of the government …
Persistent link: https://www.econbiz.de/10011924544
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How Mark-to-Market Taxation Can Lower the Corporate Tax Rate and Reduce Income Inequality
Miller, David S. - 2015
Democrats and Republicans agree that the U.S. international tax system needs fixing, and the U.S. corporate tax rate is too high. Americans across the ideological spectrum see income inequality as a big problem.Reducing income inequality can allow a reduction in the corporate tax rate and help...
Persistent link: https://www.econbiz.de/10013031080
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Declining tax progression and the German dual income tax : conference paper
Jenderny, Katharina - 2013 - Preliminary version
This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in the middle of the income distribution, and decreased...
Persistent link: https://www.econbiz.de/10010337865