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The Impact of Tax Incentives on the Economic Activity of Entrepreneurs

Harju, Jarkko; Kosonen, Tuomas - Saïd Business School, Oxford University - 2012

Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses utilizing both theoretical model and...

Persistent link: https://www.econbiz.de/10010701999

The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records

Devereux, Michael P.; Liu, Li; Loretz, Simon - In: American Economic Journal: Economic Policy 6 (2014) 2, pp. 19-53

We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax rate using the population of UK corporation tax returns. We analyze bunching in the distribution of taxable income at kinks in the marginal rate schedule. We decompose this elasticity into an...

Persistent link: https://www.econbiz.de/10010761771

Mitigating shareholder taxation in small open economies?

Jacob, Martin; Södersten, Jan - Nationalekonomiska Institutionen, Uppsala Universitet - 2012

This article reconsiders the role of dividend taxation and its effect on the cost of capital of small firms. Using a simple portfolio model for small open economies, we show that a decrease in dividend taxes on large companies unambiguously increases the required rate of return for small...

Persistent link: https://www.econbiz.de/10010762005

Tributación y Equidad en Colombia

Steiner, Roberto; Cañas, Alex - UNIVERSIDAD DE LOS ANDES-CEDE - 2013

Este trabajo analiza qué tan equitativos son los impuestos más importantes en términos de recaudo para el Gobierno Nacional, el Impuesto al Valor Agregado (IVA) y el impuesto sobre la renta. En el caso del IVA, se estudian los efectos de la estructura tributaria sobre la distribución del...

Persistent link: https://www.econbiz.de/10010775291

Optimal Taxation and Life Cycle Labor Supply Profile

Céspedes, Nikita; Kuklik, Michael - Banco Central de Reserva del Perú - 2013

The optimal capital income tax rate is 36 percent as reported by Conesa, Kitao, and Krueger (2009). This result is mainly driven by the market incompleteness as well as the endogenous labor supply in a life-cycle framework. We show that this model fails to account for the basic life-cycle...

Persistent link: https://www.econbiz.de/10010722836

Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries

Dackehag, Margareta; Hansson, Åsa - Nationalekonomiska Institutionen, Ekonomihögskolan - 2012

Several empirical papers have studied the effect of government size, typically measured as government expenditures, on economic growth. There is no consensus on the direction of this impact, even though more recent studies tend to find a negative relationship between the general level of...

Persistent link: https://www.econbiz.de/10010734798

Study to quantify and analyse the VAT Gap in the EU-27 Member States

Barbone, Luca; Belkindas, Misha V.; Bettendorf, Leon; … - CASE-Center for Social and Economic Research - 2013

This report presents and discusses the findings of the “Study to quantify and analyse the VAT Gap in the EU-27 Member … follows. In Chapter 1, we discuss the structure of the VAT systems in the EU, the broad trends in the EU economy over the … period 2000-2011, and review the behaviour of VAT revenues, as well as the changes in VAT rates and exemptions that have …

Persistent link: https://www.econbiz.de/10010857950

Taxation trends in the European Union: 2014 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2014

This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The data are presented within a unified statistical framework (the ESA95 harmonised system of...

Persistent link: https://www.econbiz.de/10010859715

Taxation trends in the European Union: 2013 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2013

This is the seventh issue of 'Taxation Trends in the European Union', an expanded and improved version of a previous publication, 'Structures of the taxation systems in the European Union'. The objective of the report remains unchanged: to present a complete view of the structure, level and...

Persistent link: https://www.econbiz.de/10010859716

Taxation trends in the European Union: 2010 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2010

Taxation trends in the European Union: 2010 covers the development of taxation in all 27 Members of the European Union, Iceland and Norway in a comparable format since 1995. This edition of the publication 'Taxation trends in the European Union' covers the 1995-2008 period, corresponding to the...

Persistent link: https://www.econbiz.de/10010859717