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Is Tax Policy Coordination Necessary?.
Kollintzas, T.; Philippopoulos, A.; Vasillatos, V. - Department of International and European Economic … - 1999
The answer to this question is "yes". We examine noncooperative and cooperative equilibria under perfect capital mobility. To this end, we develop a two-country optimal growth model with endogenous national fiscal policies. The channel for interdependence is distortionary income taxes.
Persistent link: https://www.econbiz.de/10008619366
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Taxation, inequality, and poverty : evidence from Ukraine
Markina, Oksana - In: Central European economic journal 9 (2022) 56, pp. 1-18
recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a … taxation and social spending on inequality and poverty in individual countries. The dataset consists of data from the World … its redistributive policies. The article contributes to the academic literature on the impact of taxation on poverty and …
Persistent link: https://www.econbiz.de/10013198001
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Efficient frontiers and fiscal stability : an ex-ante and ex-post application to the Irish public finances
McQuinn, Kieran; Roche, Maurice J. - 2016
Revenue from taxation has become more volatile after the global financial crisis. In this paper we provide a mean …-variance analysis for key taxation components in the Irish fiscal accounts. This approach is a useful complement to the more standard … analysis reveals that for a given taxation return, sourcing an increased amount of revenue from direct as opposed to indirect …
Persistent link: https://www.econbiz.de/10011535944
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Fiscal Policy Through Time-Varying Tax Rates If and How
Kaufman, Martin - 2006
This paper investigates if there are circumstances where time-varying tax rates could improve welfare and whether such policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases, the paper highlights the very particular...
Persistent link: https://www.econbiz.de/10012782675
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Is the Only Good Tax an Old Tax? A Historical Perspective on the GST Debate.
Smith, Julie - Research School of Economics, College of Business and … - 1999
This paper critiques the arguments put by the Howard Government for an unadulterated, flat rate GST policy, by taking the characterisation of the current wholesale sales tax (WST) as an outdated tax without design or logic, ans showing this view to be historically wrong and superficial. It does...
Persistent link: https://www.econbiz.de/10004971398
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Fiscal Implications of Aids in South Africa
Johansson, Lars - Nationalekonomiska institutionen, Stockholms Universitet - 2006
health care cost saving effect. I also explore different taxation policies. The households would be willing to sacrifice an …
Persistent link: https://www.econbiz.de/10005419557
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Intertemporal Revenue-Smoothing in the Postwar United States and Canada.
Akhand, H-A; Marshall, J-B - Department of Economics, University of Regina - 1996
The hypothesis that cooperation between fiscal and monetary authorities to minimize the distortionary costs of financing an exogenous stream of government expenditures implies a long-run relationship between inflation and tax rates is called the revenue-smoothing hypothesis. This paper uses the...
Persistent link: https://www.econbiz.de/10005630764
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Income taxation versus mangerial decisions
Wołowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna - In: e-Finanse: Financial Internet Quarterly 10 (2014) 4, pp. 1-14
Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the...
Persistent link: https://www.econbiz.de/10011551437
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Anatomy of policy complementarities
Orszag, Jonathan Michael; Snower, Dennis J. - 1999
The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs. We argue that the heart of...
Persistent link: https://www.econbiz.de/10010273118
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Technological change and earnings inequality in the U.S.: Implications for optimal taxation
Brinca, Pedro; Duarte, João; Holter, Hans A.; … - 2023
redistributive gains from progressive taxation. …
Persistent link: https://www.econbiz.de/10014540924