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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries

Barrios Cobos, Salvador; Nicodème, Gaëtan; … - 2014 - This version: October 2014

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...

Persistent link: https://www.econbiz.de/10010418228

Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries

Barrios, Salvador - 2014

Persistent link: https://www.econbiz.de/10013044657

Efficiency and incidence of taxation with free entry and love-of-variety

Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2023

We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and … application. Our welfare analysis shows that the marginal excess burden of taxation is very sensitive to the estimated love …-of-variety, which can overturn classical results on the desirability of ad valorem versus specific taxation …

Persistent link: https://www.econbiz.de/10014450499

Inequality and the Mortgage Interest Deduction

Hemel, Daniel Jacob - 2018

The mortgage interest deduction is often criticized for contributing to after-tax income inequality. Yet the effects of the mortgage interest deduction on income inequality are more nuanced than the conventional wisdom would suggest. We show that the mortgage interest deduction causes...

Persistent link: https://www.econbiz.de/10012935656

Public Finance in a Nutshell : A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden

Fullerton, Don - 2017

To help first- or second-year graduate students in economics apply their theoretical training, this paper shows how to solve a simple and intuitive computable general equilibrium (CGE) model using a calculator. Because this simplified Harberger model uses Cobb Douglas functional forms for...

Persistent link: https://www.econbiz.de/10012964062

Public finance in a nutshell : a Cobb Douglas teaching tool for general equilibrium tax incidence and excess burden

Fullerton, Don; Ta, Chi L. - 2016

Persistent link: https://www.econbiz.de/10011581180

Tourist tax and ratings of online reviews

Marsi, Antonio; Randon, Emanuela - 2021

Tourist taxes represent one of the principal sources of revenue for a number of local authorities. Using a dataset of more than 300 thousands reviews on TripAdvisor, we analyze the effect of tourist taxes on online ratings posted by hotel costumers. Online ratings are strategic variables for the...

Persistent link: https://www.econbiz.de/10012802140

Tax research in South Africa

Ebrahim, Amina; Gcabo, Rebone; Khumalo, Lillian; … - 2019

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in …

Persistent link: https://www.econbiz.de/10011982629

Taxation, information acquisition, and trade in decentralized markets : theory and test

Dang, Tri-Vi; Liu, Xiaoxi; Morath, Florian - 2022

This paper shows that a transaction tax makes trades in decentralized markets more information sensitive and enlarges the range of information costs for which the equilibrium exhibits private information acquisition and endogenous adverse selection. A transaction tax reduces the probability of...

Persistent link: https://www.econbiz.de/10013259519

Incidence of Bank Levy and Bank Market Power

Capelle-Blancard, Gunther - 2014

This is the first analysis of the incidence of a bank tax that is imposed on banks' balance sheets. Within the framework of an oligopolistic version of the Monti-Klein model, the pass-through of a bank tax levied on loans is stronger when elasticity of credit demand is low. To test this...

Persistent link: https://www.econbiz.de/10013060959