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Dynamic tax revenue buoyancy estimates for a panel of OECD countries
Deli, Yota; Rodriguez, Abian Garcia; Kostarakos, Ilias; … - 2018
In this paper we provide short- and long-run tax buoyancy estimates for a panel of OECD countries. Our results indicate that total tax revenue estimates are not different from unity, corporate income tax buoyancies exceed unity both in the long- and the short-run, while personal income tax...
Persistent link: https://www.econbiz.de/10011816941
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Estimating taxable income responses with elasticity heterogeneity
Kumar, Anil; Liang, Che-yuan - 2017
We explore the implications of heterogeneity in the elasticity of taxable income (ETI) for tax-reform based estimation … illustrate the empirical importance of our theoretical analysis using the NBER tax panel for 1979-1990. We show that elasticity … suggested method yields elasticity estimates of approximately 0.7 for taxable income and 0.2 for broad income. …
Persistent link: https://www.econbiz.de/10011635082
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The elasticity of corporate income : panel data evidence from Switzerland
Staubli, David - 2018
Persistent link: https://www.econbiz.de/10011919036
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Analysis of non-tax revenue : evidence from the European Union
Yurdadog, Volkan; Coskun Karadag, Neslihan; Albayrak, Murat - In: Amfiteatru economic : an economic and business research … 24 (2022) 60, pp. 485-506
The challenges states face in reducing government expenditures under certain budget constraints are putting pressure on states to increase their revenues. Given that taxation also has a limit, the importance of non-tax revenues (NTR) in financing growing government expenditures increases day by...
Persistent link: https://www.econbiz.de/10013368729
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A Panel Data Econometric Study of Corporate Tax Revenue in European Union : Structural, Cyclical Business and Institutional Determinants
Monteiro, Marta - 2012
This paper studies the economic determinants of corporate tax revenue to GDP across European Union members over the period 1998-2009.The FGLS regression results suggest that structural, cyclical, international and institutional factors such as GDP, Government Deficit, Industry Turnover,...
Persistent link: https://www.econbiz.de/10013099276
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Aid, taxes and government spending : a heterogeneous, cointegrated panel analysis
Tagem, Abrams M. E. - 2017
A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending). The few existing cross-country empirical studies on the effects of aid on government...
Persistent link: https://www.econbiz.de/10011596237
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Impact of foreign direct investment inflows on tax revenues in OECD countries : a panel cointegration and causality analysis
Bayar, Yılmaz; Ozturk, Omer Faruk - In: Theoretical and applied economics : GAER review 25 (2018) 1/614, pp. 31-40
Persistent link: https://www.econbiz.de/10012155092
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Does democracy increase total tax revenues? : the case of selected OECD countries
Özcan, Günay; Özmen, İbrahim - In: Theoretical and applied economics : GAER review 26 (2019) 3/620, pp. 45-58
Persistent link: https://www.econbiz.de/10012174249
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The elasticity of taxable income for Germany and its sensitivity to the appropriate model
Werdt, Clive - 2015
This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of …. Showing and discussing potential estimation problems of the most prominent model in the literature by Gruber and Saez (2002 …), this dynamic model delivers significant smaller estimates of the elasticity of taxable income. The overall estimate is 0 …
Persistent link: https://www.econbiz.de/10010473165
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Estimating taxable income responses with elasticity heterogeneity
Kumar, Anil; Liang, Che-yuan - In: Journal of public economics 188 (2020), pp. 1-16
Persistent link: https://www.econbiz.de/10012584684