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The Economics of Taxing Net Wealth : A Survey of the Issues

Schnellenbach, Jan - 2012

This paper surveys possible motivations for having a net wealth tax. After giving a short overview over the state of wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is argued that classical normative principles of taxation...

Persistent link: https://www.econbiz.de/10013097361

Bringing French Public Debt Down : The Options for Fiscal Consolidation

Égert, Balázs - 2012

France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...

Persistent link: https://www.econbiz.de/10013100902

Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia

Brosio, Giorgio - 2012

This paper address options for restructuring the revenue system of Bolivia's subnational governments, particularly prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper additionally identifies tax instruments or tax bases...

Persistent link: https://www.econbiz.de/10013105409

Relative Consumption and Tax Evasion

Goerke, Laszlo - 2013

Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...

Persistent link: https://www.econbiz.de/10013087722

More than Revenue : Main Challenges for Taxation in Latin America and the Caribbean

Ter-Minassian, Teresa - 2013

This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region, and its main reform needs and options. It previews the findings of recent studies prepared or commissioned by the Inter-American Development Bank (IDB) for its forthcoming...

Persistent link: https://www.econbiz.de/10013087897

Time for Permanent Estate Tax Reform

Cooper, Jeffrey A. - 2014

On January 1, 2013, the federal estate tax regime in effect from 2001 to 2012 is scheduled to revert to its pre-2001 structure. A 35% rate will soar to a 55% rate. A $5 million exemption will plummet to $1 million. Some deductions and credits enacted in 2001 will disappear while others repealed...

Persistent link: https://www.econbiz.de/10013065476

Optimal Income Taxation with Adverse Selection in the Labor Market

Stantcheva, Stefanie - 2014

This paper studies optimal linear and nonlinear redistributive income taxation when there is adverse selection in the labor market. Unlike in standard taxation models, firms do not know workers' abilities and competitively screen them through nonlinear compensation contracts. The equilibrium...

Persistent link: https://www.econbiz.de/10013066204

Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax

Mintz, Jack - 2013

Persistent link: https://www.econbiz.de/10013075629

Leak-Driven Law

Oei, Shu-Yi - 2017

to its clear benefits, leak-driven lawmaking carries distinctive risks, including the risk of agenda setting by third … parties with specific interests and the risk associated with leaks' capacity to trigger non-rational responses. Even where …

Persistent link: https://www.econbiz.de/10012962944

The Optimal Taxation of Risky Capital Income : The Rate of Return Allowance

Spiritus, Kevin - 2017

Review. In a mean-variance framework the optimal tax on risk-free returns is zero with constant returns to scale in private … returned as a stochastic lump sum, the optimal tax on excess returns is irrelevant with only aggregate risk, and approaches 100 …% if there is also idiosyncratic risk …

Persistent link: https://www.econbiz.de/10012962987

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