Showing 1 - 10 of 75,359
This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...
Persistent link: https://www.econbiz.de/10012156457
from each other. The imputed income from publicly provided education reduces inequality by between 3 and 4 Gini points and …Publicly provided education is both an important public expenditure and a relevant in-kind transfer, often to the … poorest households. This paper compares three methods to value education services and their distributive impact. The methods …
Persistent link: https://www.econbiz.de/10012616431
from each other. The imputed income from publicly provided education reduces inequality by between 3 and 4 Gini points and …Publicly provided education is both an important public expenditure and a relevant in-kind transfer, often to the … poorest households. This paper compares three methods to value education services and their distributive impact. The methods …
Persistent link: https://www.econbiz.de/10012156486
We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide … evidence that corporate tax cuts lead to increases in income inequality. This result is robust across regression, matching, and …, while all earners appear to benefit from a corporate tax cut, the relation between tax cuts and inequality is positive, in …
Persistent link: https://www.econbiz.de/10012141025
We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide … evidence that corporate tax cuts lead to increases in income inequality. This result is robust across regression, matching, and …, while all earners appear to benefit from a corporate tax cut, the relation between tax cuts and inequality is positive, in …
Persistent link: https://www.econbiz.de/10012064392
Revised April 13, 2010The Governors of Massachusetts, Connecticut, Rhode Island and several other states have recently proposed employer tax credits as measures to fight high unemployment in their states. Such policies are also being considered at the federal level. In the Working Paper, Jeff...
Persistent link: https://www.econbiz.de/10008515073
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
-term growth and welfare in a currency union that faces fiscal rule constraints and inequality. To address this ongoing government …, inequality, and welfare depends on the type of fiscal policy adopted by government to fund it, notably the trade-off between … completely eliminating oil subsidies appears to be the best policy for reducing inequality while increasing growth and welfare …
Persistent link: https://www.econbiz.de/10014414077
Lockdowns imposed by the European Union (EU) Member States produced significant consequences in the form of losses to companies, which is why the Member States decided to assist businesses from public funds. This paper aims to identify and initially assess the implementation of schemes under...
Persistent link: https://www.econbiz.de/10015192173
Executive Summary: Iowa offers several tax incentive programs that have been utilized by biofuel producers. The tax credit programs include the Enterprise Zone Program (EZ), the New Jobs and Income Program (NJIP), the New Capital Investment Program (NCIP), and the High Quality Job Creation...
Persistent link: https://www.econbiz.de/10015216592