China has gradually established pilot free trade zones and implemented certain specific policies for its enterprises to deepen the economic system reform and expand the degree of market opening to the outside world. The establishment of a Free Trade Area exerts spillover effects and positive...

This paper presents tagging methodologies for 22 environmental domains in the OECD Policy INstruments for the Environment (PINE) database, including seven domains on environmental protection (air pollution, water pollution, soil pollution, solid waste, ozone layer, noise and radiation), six...

This chapter examines the redistributive preferences of Latin Americans and investigates the factors that shape them. Using a detailed survey in eight Latin American countries, the study sheds new light on redistributive preferences and explores which aspects of redistribution are more popular...

This paper investigates how non-tax revenues impact tax collection in Brazilian municipalities, focusing on shifts in intergovernmental transfers due to population updates. Our analysis reveals asymmetric effects of shocks: revenue gains lead to increased spending without tax reductions, while...

Die Studie untersucht zwei unterschiedliche Fragen zum kommunalen Finanzausgleich in Nordrhein-Westfalen. Zum einen wird untersucht, ob und wie kommunale Aktivitäten im Klimaschutz und Maßnahmen zur Anpassung an den Klimawandel im kommunalen Finanzausgleich berücksichtigt werden sollten und...

Property taxes impact the housing distribution across generations. Low property taxes lead to concentrated ownership among elderly empty-nesters, limiting housing for financially constrained young families. Conversely, high property taxes act as a “forced mortgage,” reducing upfront...

A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...

In this work we simulate the effects of tax autonomy of the Austrian states on the levels of public employment in each state. We show that depending on the strength of the public sector lobby, tax autonomy would require reduction of employment in the public sector between 25% and 35% of the...