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Taxing top incomes in the emerging world : economic impact under the microscope

Axelson, Christopher; Hohmann, Antonia; Pirttilä, Jukka; … - 2024

Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top marginal tax rate in South Africa, drawing on exceptionally...

Persistent link: https://www.econbiz.de/10014555751

Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023

We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax...

Persistent link: https://www.econbiz.de/10014290729

The fiscal and distributional impact of possible tax reforms in the Netherlands

Vos, Klaas de - 2012

This paper uses the tax-benefit microsimulation model EUROMOD to assess how three types of tax reform would affect the state budget and the income distribution in the Netherlands. After briefly introducing the Dutch tax system and the case for and against these reforms, we investigate the...

Persistent link: https://www.econbiz.de/10009679063

Income tax policy in Europe between two crises : from the great recession to the COVID-19 pandemic

Myck, Michał; Trzcińsk, Kajetan - 2022

wage growth and progressivity of the tax system determined the fiscal leeway which governments could use to reduce income …, their much lower degree of progressivity implied limited additional scope for fiscal changes. While decisions taken in most … of the examined countries in the CEE region led to increases in tax progressivity, their income tax systems continue to …

Persistent link: https://www.econbiz.de/10013206285

Frictions and taxpayer responses : evidence from bunching at personal tax thresholds

Adam, Stuart; Browne, James; Phillips, David; Roantree, … - 2017

We investigate bunching at personal tax thresholds over a 40-year period. At kinks, where the marginal tax rate rises, we find bunching among company owner-managers and the self-employed, but not those with only employment income. Notches, where the average rate rises, provide compelling...

Persistent link: https://www.econbiz.de/10011718847

Evaluating the impact of the 2023-2024 personal income tax reform in Rwanda : an analysis using tax-benefit microsimulation modelling

Mahieu, Antoine de; Lastunen, Jesse; Mukangango, Jeannette - 2023

Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda's government has recognized this and implemented significant changes to the personal income tax schedule for 2023 and 2024 as part of...

Persistent link: https://www.econbiz.de/10014290690

Wealth and politics : studies on inter vivos transfers and partisan effects

Schinke, Christoph - 2016

Persistent link: https://www.econbiz.de/10011742787

Wealth and Politics: Studies on Inter Vivos Transfers and Partisan Effects

Schinke, Christoph - 2016

The dissertation elaborates on topics that are related to (i) intergenerational transfers of wealth and to (ii) how government ideology and elections influence outcomes (income inequality and budget consolidation) and political processes (fiscal planning and policy advice). The dissertation...

Persistent link: https://www.econbiz.de/10011698357

The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables

Büttner, Thiess; Madzharova, Boryana - 2017

This paper utilizes a unique micro data set on consumer durables to study the effect of consumption tax reforms on the time path of consumption. The dataset reports the monthly sales of individual products and their consumer prices in 22 European countries, which enacted numerous consumption tax...

Persistent link: https://www.econbiz.de/10011712714

Evaluando reformas tributarias en Chinle con un modelo CGE

Mardones Poblete, Cristian - In: Estudios de Economía 37 (2010) 2, pp. 243-284

This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value...

Persistent link: https://www.econbiz.de/10010289460