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Taxation systems in the EU : the role of economic integration and global financial crisis

Erol, Kazım Okan - 2020

countries via indirect taxation. In this study I use panel data analysis, in order to analyze the impact of global financial … taxation is an easy way of compensating revenue loss for indebted countries, this type of public finance damages stability of …

Persistent link: https://www.econbiz.de/10012312272

The real estate transfer tax and government ideology : evidence from the German states

Krause, Manuela; Potrafke, Niklas - 2017

In 2006, the reform of the German fiscal constitution realigned legislative powers between the federal and the state governments. Since 2007, the German state governments have been allowed to design real estate transfer tax rates. We investigate whether government ideology predicts the levels...

Persistent link: https://www.econbiz.de/10011658026

The political economy of fiscal reform in Brazil : the rationale for the suboptimal equilibrum

Melo, Marcus André Barreto Campelo de; Pereira, Carlos; … - 2010

This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal …

Persistent link: https://www.econbiz.de/10010247924

Evaluating the discrete choice and BN methods to estimate labor supply functions

Blomquist, Nils Sören - 2023

Estimated labor supply functions are important tools when designing an optimal income tax or calculating the effect of tax reforms. It is therefore of large importance to use estimation methods that give reliable results and to know their properties. In this paper Monte Carlo simulations are...

Persistent link: https://www.econbiz.de/10014444063

A snapshot of public finance research from immediately prior to the pandemic : IIPF 2020

Agrawal, David R.; Davies, Ronald B.; LaLumia, Sara; … - 2021

As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress featured papers that were submitted prior to the start of the...

Persistent link: https://www.econbiz.de/10012602343

A scientific note on the Italian Mini BOTs and the proposal of the CCCFs

Saccal, Alessandro - 2024

nor to practically increase Italian government debt, but to practically cause a mere reduction in taxation and thence in … associated with them, would have (i) stimulated expenditure more than a taxation rebate to the said firms and (ii) facilitated … taxation credit certificates endowed with a further reduction in taxation conditional on their use for consumption, termed …

Persistent link: https://www.econbiz.de/10015076228

Macroeconomic effects of the anticipation and implementation of tax changes in Germany : evidence from a narrative account

Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin - 2024

This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of tax reforms. An anticipated cut in taxes has a...

Persistent link: https://www.econbiz.de/10015142163

Anticipated tax reforms and temporary tax cuts : a general equilibrium analysis

Strulik, Holger (contributor); Trimborn, Timo (contributor) - 2008

finance ; capital taxation …

Persistent link: https://www.econbiz.de/10003748089

A tax micro-simulator for Mexico (MEXTAX) and its application to the 2010 tax reforms

Abramovsky, Laura; Phillips, David - 2015

We develop a tax micro-simulator model (MEXTAX) that can quantify the revenue and distributional impact of tax reforms in Mexico using micro-level data. We use MEXTAX to assess revenue-raising reforms to Mexico's direct and indirect tax systems of 2010. Initial proposals by the Executive Power...

Persistent link: https://www.econbiz.de/10011317080

Macroeconomic effects of the anticipation and implementation of tax changes in Germany : evidence from a narrative account

Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin - 2020

This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach which provides information about the timing of tax reforms. For an anticipated tax shock, we...

Persistent link: https://www.econbiz.de/10012233938