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Reforma tributária e federalismo fiscal : uma análise das propostas de criação de um novo imposto sobre o valor adicionado para o Brasil
Orair, Rodrigo Octávio; Gobetti, Sérgio Wulff - 2019
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
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O valor de mercado da educação pública
Soares, Sergei - 2019
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
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O valor de mercado da educação pública
Soares, Sergei - 2019
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
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Do Corporate Tax Cuts Increase Income Inequality
Nallareddy, Suresh; Rouen, Ethan; Serrato, Juan Carlos … - 2019
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
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Do corporate tax cuts increase income inequality
Nallareddy, Suresh; Rouen, Ethan; Suárez Serrato, Juan … - 2019
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
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Generating Jobs through State Employer Tax Credits: Is there a Better Way? (Revised)
Garrett-Peltier, Heidi; Thompson, Jeffrey - Political Economy Research Institute (PERI), University … - 2010
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
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
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
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Analysis of growth, inequality and welfare through the interaction between private individual labor-time and public spending on education
Likhitcharoenkorn, Lathan - In: Southeast Asian journal of economics 3 (2015) 1, pp. 53-102
Persistent link: https://www.econbiz.de/10011452265
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Tax policy reform and universal basic income effectiveness in a currency union : implications for long-term growth, inequality, and welfare
Kame Babilla, Thierry U. - In: Journal of government and economics : JGE 10 (2023), pp. 1-15
-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
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Tax competition and governmental efficiency: Theory and evidence
Ivanyna, Maksym - 2008
This paper studies the impact of a government's efficiency on the taxation policy of a state. Namely, we claim that the countries are different both in the way they tax capital and the way they spend the collected revenue. We build a model of 2 countries competing for foreign investment,...
Persistent link: https://www.econbiz.de/10010294689