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In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000), we argue that these tax changes were largely...
Persistent link: https://www.econbiz.de/10014196286
We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...
Persistent link: https://www.econbiz.de/10010487690
Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries...
Persistent link: https://www.econbiz.de/10012781275
This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations and in the nature of their economies. The review finds in the technical...
Persistent link: https://www.econbiz.de/10012781685
The Canadian government has set a high priority on reducing the economic burden of taxation. In a context of fiscal surpluses, it has been: markedly reducing corporate income and capital taxes; providing more personal tax relief especially at lower incomes and above all for saving; and cutting...
Persistent link: https://www.econbiz.de/10012446994
We analyse the effects of distortionary company car taxation through increased household carownership for the Netherlands. We use several identification strategies and demonstrate thatfor about 20 percent of households company car possession increases car ownership. Theannual welfare loss of...
Persistent link: https://www.econbiz.de/10010326494
Persistent link: https://www.econbiz.de/10013118387
We analyze the effects of distortionary company car taxation through increased household car ownership for the Netherlands. We use several identification strategies and demonstrate that for about 20 percent of households company car possession increases car ownership. The annual welfare loss of...
Persistent link: https://www.econbiz.de/10013122253