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Identifying Behavioral Responses to Tax Reforms: New Insights and a New Approach
Jakobsen, Katrine M.; Søgaard, Jakob Egholt - 2020
We revisit the identification of behavioral responses to tax reforms and develop a new approach that allows for … graphical validation of identifying assumptions and representation of treatment effects. Considering typical tax reforms, such …-trend validation of differencesin-differences studies, this identifying assumption of constant trend differentials can be validated by …
Persistent link: https://www.econbiz.de/10013202267
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Identifying behavioral responses to tax reforms : new insights and a new approach
Jakobsen, Katrine Marie; Søgaard, Jakob Egholt - 2020
Persistent link: https://www.econbiz.de/10012549745
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Income Inequality and Fiscal Policy
Coady, David; Gupta, Sanjeev - International Monetary Fund (IMF) - 2012
Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
Persistent link: https://www.econbiz.de/10010878430
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Income Distribution and Tax and Government Social Spending Policies in Developing Countries
Chu, Ke-young; Davoodi, Hamid Reza; Gupta, Sanjeev - International Monetary Fund (IMF) - 2000
This paper reviews income distribution in developing (and transition) countries in recent decades. On average, before-tax income distribution in developing countries is less unequal than in industrial countries. However, unlike industrial countries, developing countries in general have not been...
Persistent link: https://www.econbiz.de/10005248221
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Estimating labor supply responses to Danish tax reforms
Sigaard, Hans Schytte - In: Journal of public economics 224 (2023), pp. 1-24
Persistent link: https://www.econbiz.de/10014389085
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Labor supply responsiveness to tax reforms
Sigaard, Hans Schytte - 2022
Persistent link: https://www.econbiz.de/10013410993
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An Assessment of Fiscal Rules in the United Kingdom
Kell, Michael - International Monetary Fund (IMF) - 2001
The paper assesses the United Kingdom's golden rule and debt rule against "ideal characteristics" of fiscal rules. It concludes that they are clearly defined; transparent in institutional arrangements and measurement; adequate to ensure sustainability; and strike a good balance between flexibility...
Persistent link: https://www.econbiz.de/10005825796
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Burkina Faso; Policies to Protect the Poor From the Impact of Food and Energy Price Increases
Adenauer, Isabell; Granado, Javier Arze del - International Monetary Fund (IMF) - 2011
This paper assesses the effectiveness of policies taken by the Burkinabè authorities to protect the poor from the adverse impact of a combined food and oil price shock in 2008. Estimates of the impact based on household survey data and a price pass-through model suggest that these policies were...
Persistent link: https://www.econbiz.de/10009293765
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Behavioral responses to taxpayer audits: Evidence from random taxpayer inquiries
Ratto, Marisa; Gemmell, Norman - Université Paris-Dauphine (Paris IX) - 2012
This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited...
Persistent link: https://www.econbiz.de/10010708584
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The Tax Gap: A Methodological Review
Gemmell, Norman; Hasseldine, John - Victoria Business School, Victoria University of Wellington - 2012
The global economic crisis has highlighted the continuing problem of tax evasion. For tax agencies to respond, an important antecedent necessitates knowing the extent of the problem. This study is the first to comprehensively review recent research on the tax gap. Our primary contributions are...
Persistent link: https://www.econbiz.de/10010904157