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Costly, but (relatively) ineffective? : an assessment of Germany's temporary VAT rate reduction during the Covid-19 pandemic
Baudisch, Victoria; Neuenkirch, Matthias - 2023
We evaluate Germany's temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during … the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two … similar to Germany regarding important post-treatment characteristics. Second, we apply a reweighting scheme on the pre …
Persistent link: https://www.econbiz.de/10014275958
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Costly, but (relatively) ineffective? : an assessment of Germany's temporary VAT rate reduction during the Covid-19 pandemic
Baudisch, Victoria; Neuenkirch, Matthias - 2023
We evaluate Germany's temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during … the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two … similar to Germany regarding important post-treatment characteristics. Second, we apply a reweighting scheme on the pre …
Persistent link: https://www.econbiz.de/10014259264
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Fixing Five Flaws of the Tax Cuts and Jobs Act
Clausing, Kimberly A. - 2020
The tax legislation commonly referred to as the Tax Cuts and Jobs Act (Public Law 115-97) came into effect in 2018. The new tax law was flawed in five important ways. First, the law generates large deficits that will reduce the ability of government to fund important priorities in the future;...
Persistent link: https://www.econbiz.de/10012849053
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The effects of countercyclical fiscal policy : firm level evidence from temporary consumption tax cuts in Turkey ; conference paper
Misch, Florian; Seymen, Atılım - 2013
The paper investigates the effects of temporary consumption tax cuts using firm-level data. As part of its countercyclical measures implemented during the recent global economic crisis, Tur-key temporarily lowered consumption taxes on selected durables. Our empirical strategy ex-ploits variation...
Persistent link: https://www.econbiz.de/10010339292
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What Went Wrong with the Bush Tax Cuts
Mitchell, Matthew D. - 2014
Critics of the Bush tax cuts often dismiss the tax changes as a failed experiment in free-market economics. Noting that economic growth was slower in the years following the cuts than in the years preceding them, some critics see the experience as evidence that tax cuts simply do not work. But...
Persistent link: https://www.econbiz.de/10013064797
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The 1981 Tax Cut After 30 Years : What Happened to Revenues?
Bartlett, Bruce - 2011
In this article, the author reviews the continuing controversy over the Reagan tax cut. Republicans often assert that it was so expansionary that there was no revenue loss, something the Reagan administration itself never claimed. The truth is that the tax cut lost a lot of revenue, but helped...
Persistent link: https://www.econbiz.de/10013121706
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The Bush Tax Cut : 10 Years Later
Bartlett, Bruce - 2011
This article discusses the origin and effects of George W. Bush's 2001 tax cut. It concludes that it was a failure except in terms of dissipating the budget surplus, which was one of its primary purposes
Persistent link: https://www.econbiz.de/10013123864
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The Tax Cuts and Jobs Act : An Appraisal
Chalk, Nigel - 2018
This paper assesses the landmark Tax Cuts and Jobs Act (TCJA), from the perspective of both the U.S. itself and the wider world. The reform has many positive aspects including steps to broaden the base of, and reduce marginal rates under, the personal income tax (PIT), reduce distortions to...
Persistent link: https://www.econbiz.de/10012912481
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The Effect of the Tax Cuts and Jobs Act of 2017 on Corporate Investment
Markarian, Garen; Crawford, Steve - 2022
This study examines the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) on U.S. corporate investment. We examine U.S. firms and compare them to Canadian firms from 2017 to 2019 in a multivariate firm fixed-effects difference-in-differences analysis. Our results indicate that investment...
Persistent link: https://www.econbiz.de/10014236652
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Understanding the Tax Cuts and Jobs Act
Donaldson, Samuel A. - 2018
This manuscript summarizes key provisions of the so-called "Tax Cuts and Jobs Act" affecting United States individuals, small businesses, estates, and trusts. It does not cover changes made to pension and retirement accounts, provisions applicable only to certain industries, rules applicable to...
Persistent link: https://www.econbiz.de/10014117315