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Developing Asia's fiscal landscape and challenges

Go, Eugenia; Hill, Sam; Jaber, Maria Hanna; Jinjarak, Yothin - 2022

What are the salient features of developing Asia's tax revenues and public expenditures? How do these compare with other economies and how have they been affected by the coronavirus disease (COVID-19) pandemic? To analyze these issues we assemble data across economies drawing on a range of...

Persistent link: https://www.econbiz.de/10014297968

Evaluating the Discrete Choice and BN Methods to Estimate Labor Supply Functions

Blomquist, 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/10014469584

The fiscal and intergenerational burdens of brakes and subsidies for energy prices

Scharrer, Christian; Huber, Johannes - 2023

generations. However, the taxation of windfall profits can significantly contribute to reduce the economic burdens of these …

Persistent link: https://www.econbiz.de/10014471642

The design and revenue impact of a tax receipts lottery: A lab experiment in Tanzania

Chimilila, Cyril; Ruhinduka, Remidius; Leyaro, Vincent - 2023

Most sub-Saharan African countries are characterized by low tax compliance and low tax productivity. This study tests the effects of a tax lottery under alternative reward designs on compliance as an alternative policy option for addressing the problem of low tax receipts in Tanzania. The lab...

Persistent link: https://www.econbiz.de/10014480380

A comparison of the effects of capital and labour taxes in CEE countries

Krajewski, Piotr; Piłat, Katarzyna - In: Comparative Economic Research. Central and Eastern Europe 25 (2022) 3, pp. 27-42

the taxation of labour and capital. Although there is some heterogeneity in the magnitude and persistence of tax effects … between the analysed CEE countries, the simulations generally indicate that the negative impact of increased capital taxation … on GDP is stronger than for labour taxation. More importantly, however, the negative effects of higher taxation on …

Persistent link: https://www.econbiz.de/10014516397

Policy misperceptions, information, and the demand for redistributive tax reform: Experimental evidence from Latin American countries

Ardanaz, Martin; Hübscher, Evelyne; Keefer, Philip; … - 2022

Why do individuals' preferences for redistribution often diverge widely from their material self-interest? Using an original online survey experiment spanning eight countries and 12,000 respondents across Latin America, one of the most unequal regions in the world, we find significant evidence...

Persistent link: https://www.econbiz.de/10014518095

Der Weg ist frei: Mehr Steuergerechtigkeit durch nachhaltigen Abbau der kalten Progression

Breidenbach, Philipp; Döhrn, Roland; Kasten, Tanja - In: Wirtschaftsdienst 94 (2014) 12, pp. 859-863

Der Abbau der kalten Progression wird aktuell wieder diskutiert. An einigen Eckwerten des Einkommensteuertarifs lässt sich zeigen, dass die tatsächliche Entwicklung deutlich von den zum Ausgleich der Inflation erforderlichen Tarifänderungen abweicht. Die Autoren berechnen die Mindereinnahmen...

Persistent link: https://www.econbiz.de/10010471458