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Estrada, Fernando - Volkswirtschaftliche Fakultät, … - 2013

The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR)...

Persistent link: https://www.econbiz.de/10011112980

Taxation Systems in the EU: The Role of Economic Integration and Global Financial Crisis

Erol, Kazim 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/10012425598

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

Erol, Kazım Okan - 2020

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

Reforming the Property Tax System in Romania : A Necessity

Mitu, Narcis Eduard; Mitu, George Teodor - 2022

Purpose and need for study: Given the enormous need for financial resources of local communities, imposed by the growing and diverse needs of citizens, our study aims at a holistic analysis of the need to reform the property tax system in Romania, as the main source of tax revenue available to...

Persistent link: https://www.econbiz.de/10014241636

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

Taxation, Revenue Allocation and Fiscal Federalism in Nigeria: Issues, Challenges and Policy Options

Salami, Adeleke - In: Economic Annals 56 (2011) 189, pp. 27-27

Taxation is one of the most important and easy sources of revenue to any government, as the government possesses … crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource … engulfed in controversy. The paper presents key issues, trend and challenges of taxation and fiscal federalism in Nigeria. In …

Persistent link: https://www.econbiz.de/10010938622

(Ir)Rational Consumer Responses : Effect of Uncertain Tax Changes

Agarwal, Sumit - 2020

In this paper, we employ a unique tax experiment and dataset in a highly salient tax rate environment to examine consumer response to complex and uncertain tax reforms. Tax reforms raise some fundamental questions in public finance: How does consumption respond to tax change? How is the tax...

Persistent link: https://www.econbiz.de/10012837177

Tax Reforms and Fiscal Shock Smoothing

Amaglobeli, David - 2019

This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that broaden the tax base, significantly enhance the ability of fiscal policy to mitigate...

Persistent link: https://www.econbiz.de/10012868266

Tax Incentives for Charitable Giving : Evidence from the Canton of Geneva, Switzerland

Lideikyte Huber, Giedre; Pittavino, Marta; Peter, Henry - 2021

This contribution presents the legal framework of income tax incentives for charitable giving in Switzerland and describes the reform putting this system in place in 2006. Using a unique data set shared by the Tax Administration of the Canton of Geneva for this purpose, we provide descriptive...

Persistent link: https://www.econbiz.de/10013225862

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