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As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress featured papers that were submitted prior to the start of the...
Persistent link: https://www.econbiz.de/10012657946
In this paper, we study the aggregate and distributional implications of a smaller public sector in the euro area. By a smaller public sector, we mean a reduction in public debt and/or cuts in public spending, when such changes in fiscal policy are accommodated by adjustment in various taxes....
Persistent link: https://www.econbiz.de/10010288716
As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress featured papers that were submitted prior to the start of the...
Persistent link: https://www.econbiz.de/10012602343
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/10012312272
find that deferred pension taxation results in after-tax pensions that are approximately 25% lower compared to an …
Persistent link: https://www.econbiz.de/10011796920
data, we allow for monopolistic competition as well as partial taxation of pure profit income. We update the sample to 2010 … taxation. …
Persistent link: https://www.econbiz.de/10010908223
Taxes and cash transfers reduce income inequality more in France than elsewhere in the OECD, because of the large size of the flows involved. But the system is complex overall. Its effectiveness could be enhanced in many ways, for example so as to achieve the same amount of redistribution at...
Persistent link: https://www.econbiz.de/10011274980
Notwithstanding the repeated efforts of the European Authorities to harmonize and coordinate countries’ taxation, and … in spite of the effects of international tax competition, in 2009 EA taxation was still far from being homogeneous among … detailed overview of the existing differences, in terms of taxation, among EA Members. Secondly, it aims at examining whether …
Persistent link: https://www.econbiz.de/10011261125
small punishments for tax evasion. The possibility of the public evading taxes limits the effectiveness of capital taxation …
Persistent link: https://www.econbiz.de/10005086702
difference between success and failure. In this paper the contributions of other social sciences are also included. Taxation is a …
Persistent link: https://www.econbiz.de/10008694171