The aim of this paper is to analyze the impacts of the reduction of the Brazilian Tax on Industrialized Products (IPI …

show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially … prevailing tax mix is sufficiently skewed towards wage taxation …

, market illiquidity, and impacts on dividend and interest rates are considered. Part of the BAD tax revenue may be fictitious …, due to increased interest payments on government debt. The Brazilian BAD tax (CPMF) experience is evaluated. The empirical … analysis confirms some theoretical predictions. Incidence base over GDP appears to be sensitive to the tax rate, possibly …

The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the … economy-wide impacts of taxes in Vietnam. It examines two tax reform scenarios based on the tax reform plan proposed by the … Vietnam Ministry of Finance. The first scenario is increasing the value-added tax (VAT) rate to 12% from the current 10% rate …

There is substantial disagreement about the consequences of the Tax Cuts and Jobs Act (TCJA) of 2017, which constitutes … the most extensive tax reform in the United States in more than 30 years. Using a large-scale two-country dynamic general … effects ranging from 1 to 3%. At the same time, the TCJA does not pay for itself. In our analysis, the reform decreases tax …

There is substantial disagreement about the consequences of the Tax Cuts and Jobs Act (TCJA) of 2017, which constitutes … the most extensive tax reform in the United States in more than 30 years. Using a large-scale two-country dynamic general … decreases tax revenues and raises the debt-to-GDP ratio by about 15 percentage points in the medium-run until 2025. The show …

’s income. Even for those who claim the inclusion of inherited wealth in the beneficiary’s income tax base, the features of the … current taxes on gratuitous transfers should be retained. High tax exemption thresholds, annual exemptions for small gifts …, medical expenses and transfers to spouses, tax deferral for illiquid assets and so forth would continue to apply to inherited …

corporate tax rate of both, source and host country, turn insignificant for total FDI and investment into equity. However, high …