Showing 1 - 10 of 1,420
Persistent link: https://www.econbiz.de/10014249147
I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this … end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find … two reforms that raise fiscal pressure in Spain to the average value among countries in the Euro area. The first reform …
Persistent link: https://www.econbiz.de/10013459944
Revenue and Gross State Domestic Product data for 1993-94 to 2008-09 are used to study the revenue performance of the state Value-Added Tax (VAT) in India's 29 states. Both the direct revenue impact and the indirect impact through the VAT base were assessed. No indirect impact of the VAT on its...
Persistent link: https://www.econbiz.de/10013118908
This paper studies the revenue and base effects of local property and business tax hikes using a natural experiment in the German state of North Rhine-Westphalia (NRW). Due to a reform of the local equalization scheme in 2003, a set of municipalities in NRW increased their local tax rates by one...
Persistent link: https://www.econbiz.de/10013015583
This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...
Persistent link: https://www.econbiz.de/10012422671
Die unverändert geringe Wirtschaftskraft, die Steuerprogression und die geltenden Zerlegungsregeln sind die Kernursachen der niedrigen Steuerkraft in Ostdeutschland. Dies geht aus einer Studie der Dresdner Niederlassung des ifo Instituts im Auftrag des Sächsischen Staatsministeriums der...
Persistent link: https://www.econbiz.de/10013447169
We use administrative data from the IRS to examine the long-term impact of childhood Medicaid expansions. We use eligibility variation by cohort and state that we can relate to outcomes graphically. We find that children with greater Medicaid eligibility paid more in cumulative taxes by age 28....
Persistent link: https://www.econbiz.de/10014139112
. The subsidy, introduced in Spain in 2008, is conditional on young adults renting accommodation, and it amounts to almost …
Persistent link: https://www.econbiz.de/10009550683
the ECB since 1999 with Spanish macrofundamentals. We find that in the 1990s Spain implemented successfully a monetary … sub-optimal monetary policy. Spain's experience suggests a cautious approach with regards to the timing of further EMU …
Persistent link: https://www.econbiz.de/10010288789
the ECB since 1999 with Spanish macrofundamentals. We find that in the 1990s Spain implemented successfully a monetary … sub-optimal monetary policy. Spain's experience suggests a cautious approach with regards to the timing of further EMU … enlargement. -- Spain ; ECB ; monetary policy ; domestic fundamentals ; compatibility …
Persistent link: https://www.econbiz.de/10003766104