This paper aims to assess tax policy reforms that can sustain universal basic income programs and foster long-term growth and welfare in a currency union that faces fiscal rule constraints and inequality. To address this ongoing government and economics' debate, we developed a Dynamic Stochastic...

More recently researchers have turned to analyze how the tax structure, rather than the overall tax level, affects economic performance. For instance, several papers have investigated how taxation on corporate and individual (labor) income influences growth. Taxation of dividend income may also...

This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy,...

The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect growth. We apply meta-regression methods to a novel dataset with 441 estimates from 42 primary studies. There is...

The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect growth. We apply meta-regression methods to a novel dataset with 441 estimates from 42 primary studies. There is...

This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A model is estimated that relates services exports and output to world activity, competitiveness and the rate of corporation tax. This model indicates that a reduction in the rate...

Die Unternehmensteuerreform ist eines der wichtigsten Projekte der Großen Koalition. Das Vorhaben soll die Bedingungen für Beschäftigung und Wachstum in Deutschland verbessern und die Staatsfinanzen stabilisieren. Gerhard Stratthaus, Finanzminister des Landes Baden-Württemberg, betrachtet...

Die Unternehmensteuerreform ist eines der wichtigsten Projekte der Großen Koalition. Das Vorhaben soll die Bedingungen für Beschäftigung und Wachstum in Deutschland verbessern und die Staatsfinanzen stabilisieren. Gerhard Stratthaus, Finanzminister des Landes Baden-Württemberg, betrachtet...

We investigate the relation between corporate performance and overall economic growth in the United States. In particular, we focus on the impact of the U.S. corporate tax regime on this relation. Exploiting time-series variation and a tax shock, we document that the relatively higher corporate...