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Electoral Cycles in Tax Reforms
David, Antonio C.; Sever, Can - 2022
We examine electoral cycles in tax reforms using monthly data over the period of 1990-2018 for 22 advanced economies and emerging markets. We show that governments tend to avoid announcing tax reforms during the months running up to elections. In addition, they become more likely to announce...
Persistent link: https://www.econbiz.de/10014241939
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Tax-benefit microsimulation model in Rwanda : a feasibility study
Hakizimana, Naphtal; Karangwa, John; Lastunen, Jesse; … - 2022
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more...
Persistent link: https://www.econbiz.de/10013269674
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The LOTTE system of tax microsimulation models
Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa - 2023
distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …
Persistent link: https://www.econbiz.de/10014432182
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A switch from joint to individual taxation is welfare improving
Decoster, André; Haan, Peter - 2011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10009579606
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A Switch from Joint to Individual Taxation is Welfare Improving
Decoster, André - 2012
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10013112829
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The Political Economy of Property Tax Reform
Slack, Enid - 2014
Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property...
Persistent link: https://www.econbiz.de/10012454771
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Mobility and the lifetime distributional impact of tax and transfer reforms
Levell, Peter; Roantree, Barra; Shaw, Jonathan - 2016
) reforms to indirect taxation. In all three cases, the long-run distributional impact differs to that implied by a standard …
Persistent link: https://www.econbiz.de/10011534291
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Mobility and the lifetime distributional impact of tax and transfer reforms
Levell, Peter; Roantree, Barra; Shaw, Jonathan - 2017
This paper examines the distributional impact of increases to out-of-work transfers, increases to work-contingent transfers, and increases in higher rates of income tax over the whole of life. We find that, in contrast to what is implied by standard snapshot analyses, increases to...
Persistent link: https://www.econbiz.de/10011718884
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The tax structure of an economy in crisis : Greece 2009-2017
Leventi, Chrysa; Picos, Fidel - 2019
one of 2011 being designed to have the largest fiscal gains. The latter also strengthened redistribution and achieved the …
Persistent link: https://www.econbiz.de/10012137458
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The tax structure of an economy in crisis : Greece 2009-2017
Leventi, Chrysa; Picos, Fidel - 2019
one of 2011 being designed to have the largest fiscal gains. The latter also strengthened redistribution and achieved the …
Persistent link: https://www.econbiz.de/10012154595