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Tax Structure and Entrepreneurship
Baliamoune-Lutz, Mina - 2012
Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large … entrepreneurial activity, focusing on new self-employment (nascent entrepreneurship). Second, we investigate the impact of tax … progressivity on entrepreneurship, again focusing on the impact on new self-employment. We find that tax progressivity at higher …
Persistent link: https://www.econbiz.de/10013105971
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Zarza̜dzanie finansami firm - teoria i praktyka
Bernaś, Bogumił (contributor) - 2008
Persistent link: https://www.econbiz.de/10003733006
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Der deutsche Steuerstaat : Geschichte der öffentlichen Finanzen vom 18. Jahrhundert bis heute
Ullmann, Hans-Peter - 2005 - Orig.-Ausg.
Finanzpolitikern wie auch Steuerbürgern bietet die Geschichte des deutschen Steuerwesens, geschrieben von dem Kölner Professor für Neuere Geschichte, grundlegende Einsichten und weitreichende Aufklärung über die vorausgegangene Entwicklung der heutigen Finanzsituation. Besonders...
Persistent link: https://www.econbiz.de/10002463930
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When a price is enough : implementation in optimal tax design
Renes, Sander; Zoutman, Floris T. - 2014
This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations. Hammond's (1979) "principle of taxation" proves that any...
Persistent link: https://www.econbiz.de/10010403177
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When a price is enough : implementation in optimal tax design
Renes, Sander; Zoutman, Floris T. - 2014
This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations. Hammond's (1979) "principle of taxation" proves that any...
Persistent link: https://www.econbiz.de/10010412846
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Teach a Man to Fish? Education vs. Optimal Taxation
Stephens, Eric - 2012
In models of redistribution, differences in human capital are often the relevant source of heterogeneity amongst individuals. Presumably, the distribution of human capital can be manipulated through education spending. This paper examines the use of education as a redistributive tool when there...
Persistent link: https://www.econbiz.de/10013114793
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A Tax-Systems Perspective on Recent Global Tax Initiatives
Neubig, Thomas S. - 2017
We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the allocation of global income among taxing...
Persistent link: https://www.econbiz.de/10012964603
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Collectively Incentive Compatible Tax Systems
Bierbrauer, Felix J. - 2006
This paper assumes that individuals possess private information both about their abilities and about their valuation of a public good. Individuals can undertake collective actions on order to manipulate the tax system and the decision on public good provision. Consequently, an implementable...
Persistent link: https://www.econbiz.de/10012732844
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Politically Feasible Reforms of Non-Linear Tax Systems
Bierbrauer, Felix J. - 2020
We present a conceptual framework for the analysis of politically feasible tax reforms. First, we prove a median voter theorem for monotonic reforms of non-linear tax systems. This yields a characterization of reforms that are preferred by a majority of individuals over the status quo and hence...
Persistent link: https://www.econbiz.de/10012853893
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When a Price is Enough : Implementation in Optimal Tax Design
Renes, Sander - 2014
This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations. Hammond's (1979) “principle of taxation” proves that...
Persistent link: https://www.econbiz.de/10013045926