Narrow search
Showing 1 - 10 of 28,733
Cover Image
BAD taxation: Disintermediation and illiquidity in a bank account debits tax model
Albuquerque, Pedro - In: International Tax and Public Finance 13 (2006) 5, pp. 601-624
. Australia and various Latin American countries have levied or levy BAD taxes. Aspects such as financial disintermediation …, market illiquidity, and impacts on dividend and interest rates are considered. Part of the BAD tax revenue may be fictitious …, due to increased interest payments on government debt. The Brazilian BAD tax (CPMF) experience is evaluated. The empirical …
Persistent link: https://www.econbiz.de/10005678615
Cover Image
Os Impactos Econômicos da CPMF: Teoria e Evidência
Albuquerque, Pedro H. - EconWPA - 2005
Este trabalho tem como objetivo estudar os impactos econômicos da CPMF na economia brasileira, e para isto está … dividido em três blocos. No primeiro a CPMF é analisada sob a ótica da teoria econômica. No segundo é discutida a experiência … internacional com impostos similares à CPMF. No terceiro a experiência brasileira é examinada com o auxílio dos dois blocos …
Persistent link: https://www.econbiz.de/10005125876
Cover Image
The 2008 financial crisis and taxation policy
Hemmelgarn, Thomas; Nicodème, Gae͏̈tan J.A. - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10003937066
Cover Image
Impact of Commodity Transaction Tax on Liquidity and Volatility of Gold Futures Traded at MCX
Irshad VK, Mohammad - 2016
This paper tests the impact of the commodity transaction tax (CTT) introduced in Indian commodity market since July … find that CTT significantly reduces trading and turnover in Gold futures market. The test for conditional variance using … GARCH (1,1) model, reveal that CTT did not significantly contributed to volatility contradiction as expected by policy …
Persistent link: https://www.econbiz.de/10012981204
Cover Image
The 2008 Financial Crisis and Taxation Policy
Hemmelgarn, Thomas - 2013
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10013095147
Cover Image
Regional effects of federal tax shocks
Hayo, Bernd; Uhl, Matthias - 2012
This paper studies regional output asymmetries following U.S. federal tax shocks. We estimate a vector autoregressive model for each U.S. state, utilizing the exogenous tax shock series recently proposed by Romer and Romer (2010) and find considerable variations: estimated output multipliers lie...
Persistent link: https://www.econbiz.de/10010294366
Cover Image
A history of tax legislation in the Federal Republic of Germany
Uhl, Matthias - 2013
This paper presents a historical account of legislated tax changes in the Federal Republic of Germany from 1964 to 2010, thus establishing a database appropriate for the macroeconometric analysis of the fiscal policy transmission mechanism. Ninety-five quantitatively important pieces of tax...
Persistent link: https://www.econbiz.de/10010294405
Cover Image
Measuring tax burdens in Europe
Wolff, Guntram B. - 2005
This paper calculates effective macro-economic tax rates for the 25 EU countries following the methodology developed in Mendoza, Razin, and Tesar (1994). The available Eurostat data allow to compute the tax wedge on consumption, labor and capital. We show that effective tax rates in the 10 new...
Persistent link: https://www.econbiz.de/10010301311
Cover Image
FiMod - a DSGE model for fiscal policy simulations
Stähler, Nikolai; Thomas, Carlos - 2011
This paper develops a medium-scale dynamic, stochastic, general equilibrium (DSGE) model for fiscal policy simulations. Relative to existingmodels of this type, our model incorporates a two-country monetary union structure, which makes it well suited to simulate fiscal measures by relatively...
Persistent link: https://www.econbiz.de/10010304429
Cover Image
What does ex-post evidence tell us about the output effects of future tax reforms?
Kneller, Richard Anthony; Misch, Florian - 2011
This paper reviews the existing evidence on the effects of tax reforms on output levels and growth over the short and long run from different strands of the literature. It develops and applies criteria to evaluate the usefulness of ex-post estimates to predict the effects of tax reforms ex-ante....
Persistent link: https://www.econbiz.de/10010304462