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On the Development Strategy of China's Value-Added Tax (VAT) Reform

Jin, Dongsheng - 2014

, boosting consumption, improving welfare and accelerating the transformation of China's economic development model …

Persistent link: https://www.econbiz.de/10013043315

Tax Evasion with Mobility between the Regular and Irregular Sectors

Ruiz del Portal, Xavier - 2018

This paper incorporates mobility between the legal and black economies into a model of tax evasion with endogenous labor supply in which underreporting is possible in one sector but impossible in the other. We have found that the results of the effects along the extensive margin (number of...

Persistent link: https://www.econbiz.de/10012924238

Consumption response to Seoul's COVID-19 shopping coupons: evidence from consumer data

Woo, Seokjin; Aum, Sangmin; Kim, Dohyung; Moon, Heyjin; … - 2021

This study measures the extent to which Seoul's COVID-19 shopping coupon program affects individuals' consumption. Unlike other COVID-19-related transfer programs, the Seoul Metropolitan government provides consumption coupons depending on income. We quantify the causal effect of Seoul's program...

Persistent link: https://www.econbiz.de/10012607254

A 2019 Social Accounting Matrix for Benin with detailed representation of agriculture and food processing sectors

Kinkpe, A. Thierry; Luckmann, Jonas Jens; Grethe, Harald; … - 2022

This paper presents a detailed 2019 Social Accounting Matrix (SAM) for Benin as a basis for policy analysis with a focus on agriculture, food processing and energy generation from byproducts. It is based on official statistics collected from national and international institutions (national...

Persistent link: https://www.econbiz.de/10013184765

Optimal Mixed Taxation When Agents Vote with Their Feet

Ruiz del Portal, Xavier - 2015

We extend Simula and Trannoy's (2012) model on optimal income taxation under the threat of migration to include indirect taxation. This has allowed finding that: 1) the tax schedule is also influenced by the magnitude of commodity taxes and subsidies; 2) optimal income tax rates are higher than...

Persistent link: https://www.econbiz.de/10013033467

Bargaining over Taxes and Entitlements in the Era of Unequal Growth

Azzimonti, Marina; Karpuska, Laura; Mihalache, Gabriel - National Bureau of Economic Research - 2022

decades. To some observers, this growth of the welfare state is excessive and unwarranted. To others, it is a welcome counter …-acting force to the rapid increase in income inequality. Using a political-economy model where parties bargain over taxes and …, welfare outcomes are better than those under alternative budget rules and in scenarios without rules, making it explicit that …

Persistent link: https://www.econbiz.de/10013210072

Fair and Efficent Taxation Under Partial Control

Ooghe, Erwin - 2014

We study fair and efficient tax-benefi t schemes based on income and non-income factors under partial control. Partial control means that each factor is a speci fic mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in...

Persistent link: https://www.econbiz.de/10013060362

E-Commerce Taxation in China

Azam, Rifat - 2014

The rapid growth of e-commerce in Chinese markets has presented great challenges to the Chinese tax system. In response, China started by applying the existing tax rules on income and value added to e-commerce but potential tax revenues were lost in this approach. Gradually, China is introducing...

Persistent link: https://www.econbiz.de/10013062728

Participation and Disintermediation in a Risk Society

Rhee, Robert J. - 2015

This is a book chapter in a forthcoming book, Law, Property, and Society (Ashgate Press). The chapter argues that financing extreme catastrophic loss will become more problematic as catastrophes become more frequent and severe. An effective strategy must increase the level of participation in...

Persistent link: https://www.econbiz.de/10012750385

Energy Policy, Intellectual Property and Technology Transfer to Address Climate Change

Burleson, Elizabeth - 2014

A weather beaten economy has become a wake up call. The International Energy Agency predicts that carbon emissions will rise 130 percent and oil demand will rise 70 percent by 2050. A sound energy policy that addresses climate change relies upon widespread transfer and implementation of...

Persistent link: https://www.econbiz.de/10012751403