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  1. Gender and social policy in a global context
    uncovering the gendered structure of 'the social'
    Beteiligt: Razavi, Shahrashoub (Herausgeber); Hassim, Shireen (Herausgeber)
    Erschienen: 2011
    Verlag:  Palgrave Macmillan, Basingstoke

    Standort:
    Universitätsbibliothek Bielefeld
    Signatur:
    IA442 G3S6P
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    uneingeschränkte Fernleihe, Kopie und Ausleihe
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  2. Social security, labor supply and health of older workers: quasi-experimental evidence from a large reform
    Autor*in: Saporta-Eksten, Itay; Shurtz, Ity; Weisburd, Sarit
    Erschienen: May 2020
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    We study the effects of public pension systems on the retirement timing of older workers and, in turn, the health consequences of delaying retirement by those workers. Causal inference relies on a social security reform in Israel that shifted... mehr

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    Deutsches Zentrum für Altersfragen e.V. (DZA), Bibliothek
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    uneingeschränkte Fernleihe, Kopie und Ausleihe

     

    We study the effects of public pension systems on the retirement timing of older workers and, in turn, the health consequences of delaying retirement by those workers. Causal inference relies on a social security reform in Israel that shifted payments from husbands to their (non-working) wives, thereby substantially reducing the implied tax on the husband's employment while keeping overall household wealth constant. Using administrative social security data, we estimate extensive-margin labor supply elasticities w.r.t. the average net-of-tax rate of about 0.43 for men over 65. Using the reform to instrument for employment, we find that working an additional full year at old age decreases longevity. This mortality effect occurs after age 75 and is driven by workers holding blue-collar jobs. Finally, we evaluate the effect of the reform on earnings. The results imply a small value for an additional year of life, suggesting that workers underestimate the health cost of employment at older ages.

     
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    Sprache: Englisch
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    Format: Online
    Weitere Identifier:
    hdl: 10419/223705
    Schriftenreihe: Discussion paper series / IZA ; no. 13263
    Schlagworte: labor supply; social security; tax reform; health; mortality
    Umfang: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  3. Pandemic and progressivity
    Autor*in: Klemm, Alexander; Mauro, Paolo
    Erschienen: February 2021
    Verlag:  International Monetary Fund, [Washington, DC]

    Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural... mehr

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic characteristics, and other factors. People who reveal preferences for spending items (more on police, military, border protection; less on education, health, environment) that are associated with communitarian (rather than universalist) moral perspectives generally show weaker support for progressive reforms, but more communitarians change their views as a result of personal experience. The results are consistent with previous findings that economic upheavals can mold individuals' views on policy matters

     
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  4. Employment and Growth Effects of Tax Reforms
    Autor*in: Michaelis, Jochen; Birk, Angela
    Erschienen: 2004
    Verlag:  Hamburg Institute of International Economics (HWWA), Hamburg

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  5. Employment and growth effects of tax reforms in a growth-matching model
    Autor*in: Birk, Angela; Michaelis, Jochen
    Erschienen: 2002
    Verlag:  Hamburg Institute of International Economics (HWWA), Hamburg

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  6. Politics and income taxes
    progress and progressivity
    Autor*in: Berliant, Marcus C.; Boyer, Pierre C.
    Erschienen: October 2022
    Verlag:  CESifo, Munich, Germany

    This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in detail the specific properties of non-linear taxes derived in the context of voting. Next,... mehr

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    This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in detail the specific properties of non-linear taxes derived in the context of voting. Next, we present new results on the existence of majority voting equilibrium that unify work in the standard framework. Finally, we discuss how recent theoretical results help us uncover empirical patterns from the last 50 years in the US tax system, namely a sharp decrease in top marginal tax rates, the rise of the Earned Income Tax Credit (EITC), and increased progressivity in the middle of the income distribution.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/267274
    Schriftenreihe: CESifo working papers ; 10041 (2022)
    Schlagworte: non-linear income taxation; tax reform; political economy; optimal taxation; EITC
    Umfang: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  7. Is the Haig-Simons standard dead?
    the uneasy case for a comprehensive income tax
    Autor*in: Alm, James
    Erschienen: March 2018
    Verlag:  Tulane University, Department of Economics, New Orleans, LA

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Tulane Economics working paper series ; 1806
    Schlagworte: Haig-Simons standard; comprehensive income; broad-based; low-rate taxation; tax reform; optimal taxation
    Umfang: 1 Online-Ressource (circa 28 Seiten)
  8. 100 Jahre deutsches Steuersystem
    Revolution und Evolution
    Autor*in: Bach, Stefan
    Erschienen: 2018
    Verlag:  DIW Berlin, Deutsches Institut für Wirtschaftsforschung, Berlin

    Die "Erzbergerschen Steuer- und Finanzreformen" 1919/20 haben das deutsche Steuer- und Finanzsystem nahezu vollständig umgestaltet, modernisiert und stark ausgebaut. Wesentliche Elemente dieser Reformen haben bis heute Bestand - die Grundstrukturen... mehr

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    Bundesverfassungsgericht, Bibliothek
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    Online-Ressource
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 14 (1767)
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    Die "Erzbergerschen Steuer- und Finanzreformen" 1919/20 haben das deutsche Steuer- und Finanzsystem nahezu vollständig umgestaltet, modernisiert und stark ausgebaut. Wesentliche Elemente dieser Reformen haben bis heute Bestand - die Grundstrukturen des Steuersystems und der Steuerrechtsordnung sowie der zentralistische kooperative Finanzföderalismus. Das NS-Regime konsolidierte die Reformen und erhöhte die Steuerbelastungen weiter. Wiederaufbau und Wirtschaftswunder begannen bei sehr hohen Einkommensteuersätzen, die erst schrittweise gesenkt wurden. Steuervergünstigungen unterstützten die Struktur- und Regionalpolitik seit den 50er Jahren, der Sozialstaat wurde ausgebaut, seit den 60er Jahren wurden gesamtwirtschaftliche Stabilisierungsziele verfolgt. Ab den 70er Jahren dominierten Strukturprobleme und Konsolidierung die Steuer- und Finanzpolitik, seit den 80er Jahren angebotsökonomische und (neo)liberale Reformagenden. Die Steuern auf hohe Einkommen und Vermögen wurden gesenkt, die indirekten Steuern ausgebaut. Seit der Finanzkrise 2009 stehen Verteilungsfragen wieder stärker im Vordergrund.

     
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    Quelle: Verbundkataloge
    Sprache: Deutsch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/187668
    Schriftenreihe: Discussion papers / Deutsches Institut für Wirtschaftsforschung ; 1767
    Schlagworte: History of taxation; taxation system; tax reform
    Umfang: 1 Online-Ressource (24 Seiten), Diagramme
  9. How could the Stability and Growth Pact be simplified?
    euro area scrutiny : in-depth analysis requested by the ECON committee
    Autor*in: Heinemann, Friedrich
    Erschienen: April 2018
    Verlag:  European Union, Brussels

    Past reforms of the Stability and Growth Pact (SGP) have improved its economic rationale, but this progress has come at the expense of simplicity, transparency and, possibly, enforceability. This study surveys and evaluates reform models that could... mehr

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Past reforms of the Stability and Growth Pact (SGP) have improved its economic rationale, but this progress has come at the expense of simplicity, transparency and, possibly, enforceability. This study surveys and evaluates reform models that could reduce complexity without compromising the SGP's indispensable flexibility. From a holistic perspective, the greatest potential for simplification will result from a shift of discretionary power to an independent fiscal institution. Independence is a substitute for complexity. With a narrower focus on the potential streamlining of the SGP and a reduction of excess complexity, first, the preventive and corrective arms could be integrated into one procedure. Second, this integrated procedure should be centred on a net expenditure rule that is combined with a debt feedback mechanism and a memory for expenditure overruns. Third, further fiscal indicators that are currently treated as parallel targets (headline deficit rule and structural balance) could be downgraded to non-binding reference values. And fourth, the planned transposition of the Fiscal Compact into European law should follow SGP reforms in order to promote consistency between European and national fiscal rules.

     
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    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789284627837
    Weitere Identifier:
    Schlagworte: Europäischer Stabilitätsmechanismus; Eurozone; EU-Staaten; stability pact; euro area; economic growth; economic reform; tax reform; budget policy; fiscal policy
    Umfang: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  10. Essays on family economics and intra-household bargaining
    Autor*in: Wang, Xiaodi
    Erschienen: 2018
    Verlag:  Universitätsbibliothek Mannheim, Mannheim

    Standort:
    Universitätsbibliothek Braunschweig
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    Standort:
    Staats- und Universitätsbibliothek Bremen
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    Standort:
    Universitätsbibliothek Clausthal
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    Fachhochschule Erfurt, Hochschulbibliothek
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Standort:
    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Standort:
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Technische Universität Hamburg, Universitätsbibliothek
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    Bibliothek der Hochschule Hannover
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    Bibliothek im Kurt-Schwitters-Forum
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Zentrale Hochschulbibliothek Lübeck
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Hochschule Magdeburg-Stendal, Hochschulbibliothek
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    Universitätsbibliothek Mannheim
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    Hochschule Osnabrück, Bibliothek Campus Westerberg
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    Hochschule Magdeburg-Stendal, Standort Stendal, Bibliothek
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    UB Weimar
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    Quelle: Verbundkataloge
    Beteiligt: Tertilt, Michele (AkademischeR BetreuerIn)
    Sprache: Englisch
    Medientyp: Dissertation
    Format: Online
    Weitere Identifier:
    RVK Klassifikation: QW 000
    Schlagworte: Geschlechterverhältnis; Partnerschaft; Hausarbeit; Arbeitsangebot; Einkommensteuerreform; intra-household bargaining; female labor supply; marriage; tax reform
    Umfang: 1 Online-Ressource (ix, 110 Seiten)
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    Dissertation, Universität Mannheim, 2018
  11. Assessing income tax perturbations
    Autor*in: Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav
    Erschienen: [2018]
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Taking a piecemeal tax reform approach to tax analysis in the spirit of Feldstein (1976), we establish a framework for assessing perturbations of the income tax schedule. It decomposes a reform into a change in tax level and a structural reform part.... mehr

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    Staats- und Universitätsbibliothek Bremen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 63 (7428)
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    Taking a piecemeal tax reform approach to tax analysis in the spirit of Feldstein (1976), we establish a framework for assessing perturbations of the income tax schedule. It decomposes a reform into a change in tax level and a structural reform part. Focussing on the latter, the analysis singles out four effects: A social efficiency effect measured as the change in tax revenue due to behavioural changes, distributional impact due to mechanical effects, total distributional effects, and overall welfare effects conditional on inequality aversion. When applying our approach to changes in the piecewise linear income tax in Norway during 2016-2018, we identify the cut-off value for the inequality aversion for which the reform is just welfare preserving. For lower inequality aversion the decision makers have accepted a reform which enhances social efficiency at the expense of redistribution in favour of the better-off households.

     
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    Format: Online
    Weitere Identifier:
    hdl: 10419/198788
    Schriftenreihe: Array ; no. 7428 (December 2018)
    Schlagworte: income tax; tax reform; tax perturbation
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  12. The effect of taxes and benefits reforms on poverty and inequality in Latvia
    Erschienen: 2018
    Verlag:  Publications Office of the European Union, Luxembourg

    Despite its steady reduction since 2011, the share of people at risk of poverty or social exclusion in Latvia remains high compared to other EU Member States. A large labour tax reform, including a move towards a progressive tax rate schedule, a... mehr

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Despite its steady reduction since 2011, the share of people at risk of poverty or social exclusion in Latvia remains high compared to other EU Member States. A large labour tax reform, including a move towards a progressive tax rate schedule, a reduction of the standard personal income tax rate and an increase of the basic (tax-free) allowance, was adopted in the summer 2017. A reform of the social assistance scheme has been under discussion for several years. Simulations based on the EUROMOD and the OECD Tax-Benefit model are used to assess the impact of these taxes and benefits reforms on poverty, inequality, and incentives to work over the horizon 2016-2020. Overall, the results indicate that the tax reform will benefit households in all income deciles, albeit at a sizeable budgetary cost and with a relatively limited impact on poverty and inequality. If pursued, the reform of the social assistance scheme offers an opportunity to support the incomes of the poorest households and bring inequality and poverty in Latvia more in line with the EU average. Through adjustments in the design of the benefits scheme, the negative impact of raising the adequacy of benefits on incentives to take up work can be mitigated.

     
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    ISBN: 9789279777578
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    Schriftenreihe: Analytical web note ; 2018, 2
    Schlagworte: Steuerreform; Sozialreform; Wirkungsanalyse; Armut; Einkommensverteilung; Erwerbstätigkeit; Lettland; poverty; tax reform; social inequality; economic consequence; marginalisation; social-security benefit; fiscal policy; labour market; Latvia; report
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  13. Labour taxation & inclusive growth
    Autor*in: Kalyva, Athena; Princen, Savina; Leodolter, Alexander; Astarita, Caterina
    Erschienen: 2018
    Verlag:  Publications Office of the European Union, Luxembourg

    The importance of tackling income inequality has been stressed in the context of the European Pillar of Social Rights. In this context, the 2018 Annual Growth Survey underlined the relevance of labour taxes to pursue inclusive growth, as it has an... mehr

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    The importance of tackling income inequality has been stressed in the context of the European Pillar of Social Rights. In this context, the 2018 Annual Growth Survey underlined the relevance of labour taxes to pursue inclusive growth, as it has an important impact on economic growth but also on income inequality. Not all labour tax reforms, however, can simultaneously foster growth and reduce income inequality: some reforms imply a trade-off while others offer a win-win situation. This paper focusses on those labour tax reforms which offer complementarities between growth and income inequality objectives. It expands on work carried out for the Eurogroup (tax wedge, financing labour tax cuts) and the Economic Policy Committee (secondary earners, design of labour taxation) in supporting the EU political imperative of addressing income inequalities while fostering growth.

     
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    ISBN: 9789279774218
    Weitere Identifier:
    Schriftenreihe: Array ; 084 (July 2018)
    Schlagworte: labour taxation; inclusive growth; financing of tax cut; tax shift; taxation of secondary earners; tax expenditure; labour supply determinants; tax on income; economic growth; macroeconomics; economic analysis; microeconomics; tax collection; worker (EU); fiscal policy; social inequality; tax reform; equal pay; EU Member State
    Umfang: 1 Online-Ressource (circa 76 Seiten), Illustrationen
  14. Uma reforma dual e modular da tributação sobre o consumo no Brasil
    Autor*in: Carvalho, Alexandre Ywata de; Lukic, Melina Rocha; Sachsida, Adolfo; Oliveira, Carlos Wagner de Albuquerque; Lozardo, Ernesto
    Erschienen: setembro de 2018
    Verlag:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our... mehr

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    DS 194 (2418)
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    This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our study suggests a dual and modular reform based on the Canadian model. The main advantage of this strategy lies on its implementation because the approval in the National Congress initially does not require greater institutional arrangements but only changes in infraconstitutional laws. Moreover, contrary to the mandatory nature of the others proposals, our model implies a voluntary adhesion of the federated entities. This factor, besides facilitating the approval of the proposal, respects the federative principle of our country.

     
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    Sprache: Portugiesisch
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    Weitere Identifier:
    hdl: 10419/211372
    Schriftenreihe: Texto para discussão / Ipea ; 2418
    Schlagworte: tax reform; taxes on consumption; VAT
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  15. Reform of rules on EU VAT rates
    final report
    Erschienen: May 2017
    Verlag:  Publications Office of the European Union, Luxembourg

    As stated in its 'Action Plan on VAT', in 2017 the Commission aims to outline the key principles and design features for a simple, efficient and fraud-proof VAT regime based on the country-of-destination principle (European Commission, 2016a). This... mehr

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    As stated in its 'Action Plan on VAT', in 2017 the Commission aims to outline the key principles and design features for a simple, efficient and fraud-proof VAT regime based on the country-of-destination principle (European Commission, 2016a). This will include reforms that would allow Member States greater autonomy in the composition of their domestic VAT systems (including rate-setting powers and possibly capacity to define which subsets of goods and services fall under which rate bands). These reforms also aim at abolishing the existing country-specific derogations and replacing them with rules applicable to all Member States. As part of the preparation for these policy proposals, the Commission has requested that we investigate the impact of such "enhanced flexibility" on the proper functioning of the internal market in a multi-jurisdictional context, including the distortions that may arise, the risk of harmful tax competition, and the ramifications for the simplicity and efficiency of the VAT system as a whole (both in individual jurisdictions and intra-EU).

     
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    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789279589812
    Weitere Identifier:
    Schlagworte: Umsatzsteuer; Bestimmungslandprinzip; Steuerpolitik; Steuerreform; EU-Steuerrecht; Wirkungsanalyse; EU-Binnenmarkt; EU-Staaten; VAT; VAT rate; economic consequence; fiscal policy; tax reform; report
    Umfang: 1 Online-Ressource (circa 258 Seiten), Illustrationen
  16. Why has the stock market risen so much since the US presidential election?
    Autor*in: Blanchard, Olivier; Collins, Christopher G.; Jahan-Parvar, Mohammad R.; Pellet, Thomas; Wilson, Beth Anne
    Erschienen: August 2018
    Verlag:  Board of Governors of the Federal Reserve System, [Washington, DC]

    This paper looks at the evolution of U.S. stock prices from the time of the Presidential elections to the end of 2017. It concludes that a bit more than half of the increase in the aggregate U.S. stock prices from the presidential election to the end... mehr

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    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    This paper looks at the evolution of U.S. stock prices from the time of the Presidential elections to the end of 2017. It concludes that a bit more than half of the increase in the aggregate U.S. stock prices from the presidential election to the end of 2017 can be attributed to higher actual and expected dividends. A general improvement in economic activity and a decrease in economic policy uncertainty around the world were the main factors behind the stock market increase. The prospect and the eventual passage of the corporate tax bill nevertheless played a role. And while part of the rise in stock returns came from a decrease in the equity risk premium, this decrease was relatively limited and returned the premium to the levels of the first half of the 2000s

     
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    Schriftenreihe: International finance discussion papers ; number1235 (August 2018)
    FRB International Finance Discussion Paper ; No. 1235
    Schlagworte: dividends; earnings; equity returns; equity premium; Gordon formula; tax reform; U.S. presidential election
    Umfang: 1 Online-Ressource (circa 21 Seiten), Illustrationen
  17. The economic effects of a tax shift from direct to indirect taxation in France
    Autor*in: Castro, Francisco de; Perelle, Marion; Priftis, Romanos
    Erschienen: 2018
    Verlag:  Publications Office of the European Union, Luxembourg

    This paper uses the European Commission's DSGE model QUEST to investigate the impact of alternative tax reforms shifting the tax burden away from labour or corporates, making the French tax system more growth friendly. These experiments consist in... mehr

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    This paper uses the European Commission's DSGE model QUEST to investigate the impact of alternative tax reforms shifting the tax burden away from labour or corporates, making the French tax system more growth friendly. These experiments consist in raising VAT and, simultaneously reducing either social security contributions borne by employers or corporate income taxes. These tax reforms overall entail positive and permanent effects on GDP and price competitiveness. Scenarios that imply cuts in social contributions borne by employers bring about more positive effects on employment, the trade balance and the general government deficit. By contrast, while lowering corporate taxes also gives rise to a positive GDP response, external price competitiveness and private investment, they negatively affect employment, the trade balance and the general government deficit.

     
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    Schriftenreihe: Array ; 077 (March 2018)
    Schlagworte: Tax-shift; tax incidence; DSGE model; tax reform; economic analysis; economic model; economic consequence; direct tax; indirect tax; tax system; fiscal policy; France
    Umfang: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  18. Inequality & structural reforms
    methodological concerns & lessons from policy : workshop proceedings
    Beteiligt: Astarita, Caterina (HerausgeberIn); D'Adamo, Gaetano (HerausgeberIn)
    Erschienen: 2017
    Verlag:  Publications Office of the European Union, Luxembourg

    Income inequality became more and more prominent in the academic and policy debate in recent years and particularly since the economic downturn. Inequality, indeed, may have long-term effects on (potential) growth and macroeconomic stability,... mehr

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    Income inequality became more and more prominent in the academic and policy debate in recent years and particularly since the economic downturn. Inequality, indeed, may have long-term effects on (potential) growth and macroeconomic stability, reinforcing existing inequalities and reducing opportunities, skills development and social and occupational mobility. Structural reforms, i.e. labour and product market reforms and tax-benefit systems reforms, are one of the main tools available for public interventions aimed at boosting growth while not being detrimental to equality. In this context, DG ECFIN of the European Commission organised two workshops held on the 16th of May and the 19th of June 2017 aimed at enriching the existing knowledge of the relationship between structural reforms and inequality and taking place at a time where Europe discusses the social dimension, notably the European Pillar of Social Rights as proposed by the Commission and proclaimed at the Social Summit in Gothenburg. The first workshop focused on the methodological issues whilst the second one focused on policy evidence of the impact of structural reforms on inequality. These proceedings take stock of the discussions held in the workshops, in order to contribute to the growing debate on how to better take into account distributional effects when formulating policy advice.

     
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    Beteiligt: Astarita, Caterina (HerausgeberIn); D'Adamo, Gaetano (HerausgeberIn)
    Sprache: Englisch
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    ISBN: 9789279649332
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    Schriftenreihe: Array ; 071 (December 2017)
    Schlagworte: structural reforms; labour market reforms; product market reforms; tax reforms; income inequality; general equilibrium models; agent-based models; panel data models; synthetic control method; microsimulation models; economic reform; labour market; economic model; tax reform; economic indicator; simulation
    Umfang: 1 Online-Ressource (circa 136 Seiten), Illustrationen
  19. A welfare evaluation of the 1986 tax reform for married couples in the United States
    Autor*in: Picchio, Matteo; Valletta, Giacomo
    Erschienen: January 2016
    Verlag:  Università Politecnica delle Marche, Dipartimento di Scienze Economiche e Sociali, [Ancona]

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    Schriftenreihe: Quaderno di ricerca / Università Politecnica delle Marche, Dipartimento di Scienze Economiche e Sociali ; n. 415
    Schlagworte: Welfare measures; tax reform; preference heterogeneity;discrete model; labor supply
    Umfang: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  20. The tax cuts and jobs act
    which firms won? Which lost?
    Autor*in: Wagner, Alexander F.; Zeckhauser, Richard; Ziegler, Alexandre
    Erschienen: 2020
    Verlag:  Harvard Kennedy School, John F. Kennedy School of Government, [Cambridge, MA]

    The Tax Cut and Jobs Act (TCJA) slashed corporations' median effective tax rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of firms recorded nonrecurring tax costs or benefits exceeding 3% of total assets.... mehr

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    The Tax Cut and Jobs Act (TCJA) slashed corporations' median effective tax rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of firms recorded nonrecurring tax costs or benefits exceeding 3% of total assets. Proxies that existing studies employ to assess the TCJA's impacts account for just half of actual impacts. Stock prices impounded those proxies during the legislative process. Total impacts were impounded the following year, once firms published their financials. These results indicate that investors find it hard to predict even large and immediate changes to company cash flows due to unfamiliar events

     
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    Schriftenreihe: Faculty research working paper series / Harvard Kennedy School, John F. Kennedy School of Government ; RWP20, 018 (June 2020)
    HKS Working Paper ; No. RWP20-018
    Schlagworte: Steuerpolitik; Unternehmensbesteuerung; Wirkungsanalyse; Steuerwirkung; USA; Corporate taxes; Tax Cut and Jobs Act; event study; market efficiency; tax reform
    Umfang: 1 Online-Ressource (circa 59 Seiten), Illustrationen
  21. The tax cuts and jobs act
    which firms won? Which lost?
    Autor*in: Wagner, Alexander F.; Zeckhauser, Richard; Ziegler, Alexandre
    Erschienen: 2020
    Verlag:  Swiss Finance Institute, Geneva

    The Tax Cut and Jobs Act (TCJA) slashed corporations' median effective tax rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of firms recorded nonrecurring tax costs or benefits exceeding 3% of total assets.... mehr

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    The Tax Cut and Jobs Act (TCJA) slashed corporations' median effective tax rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of firms recorded nonrecurring tax costs or benefits exceeding 3% of total assets. Proxies that existing studies employ to assess the TCJA's impacts account for just half of actual impacts. Stock prices impounded those proxies during the legislative process. Total impacts were impounded the following year, once firms published their financials. These results indicate that investors find it hard to predict even large and immediate changes to company cash flows due to unfamiliar events

     
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    Schriftenreihe: Research paper series / Swiss Finance Institute ; no 20, 48
    Swiss Finance Institute Research Paper ; No. 20-48
    Schlagworte: Steuerpolitik; Unternehmensbesteuerung; Wirkungsanalyse; Steuerwirkung; USA; Corporate taxes; Tax Cut and Jobs Act; event study; market efficiency; tax reform
    Umfang: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  22. Glimpses of fiscal states in sub-Saharan Africa
    Autor*in: Moore, Mick
    Erschienen: October 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily... mehr

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    There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region. The two main historical dimensions of this collection capacity were (a) powerful, centralized bureaucracies focused on achieving revenue collection targets and (b) large, taxable international trade sectors. In recent decades, those centralized bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining and energy sectors, which are of growing importance. Tax administrations continue to approach richer Africans with a light touch, and to exaggerate the potential for taxing small-scale ('informal') enterprises. The revenue operations of sub-national governments are often opaque. Ordinary people often pay large sums in 'informal taxes' that are generally regressive in impact. And the standard direction of travel in the reform of tax policy and administration is not appropriate to those large areas, especially in the Sahel, that are afflicted by internal and cross-border armed conflicts.

     
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    hdl: 10419/248365
    Schriftenreihe: WIDER working paper ; 2021, 151
    Schlagworte: tax; revenue; sub-Saharan Africa; history; tax reform; tax administration; customs
    Umfang: 1 Online-Ressource (circa 23 Seiten)
  23. The tax and accounting interface
    how to build a transformational tax system for small businesses using technology as a pathway to reform
    Autor*in: Daw, Haydn
    Erschienen: [2021]
    Verlag:  Australian National University, Canberra

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    Schriftenreihe: TTPI - working papers ; 2021, 3 (February 2021)
    Schlagworte: Small business taxation; accounting profits; PAYGI; tax and accounting; tax reform; income tax
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  24. The political economy of taxation
    Autor*in: Rutherford, Lucas
    Erschienen: [2021]
    Verlag:  Australian National University, Canberra

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    Schriftenreihe: TTPI - working papers ; 2021, 11 (June 2021)
    Schlagworte: political economy; tax reform; tax policy; public finance
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  25. Review of taxation policies in the EU member states
    Erschienen: 2021
    Verlag:  Publications Office of the European Union, Luxembourg

    This report describes and assesses progress by EU Member States in bringing their tax policies in line with the EU's main tax priorities to: foster innovation and productivity, thus supporting an EU economy that is fit for the digital and global... mehr

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    This report describes and assesses progress by EU Member States in bringing their tax policies in line with the EU's main tax priorities to: foster innovation and productivity, thus supporting an EU economy that is fit for the digital and global challenges; pave the way for environmental sustainability and good public health, thus contributing to climate-neutral and more resilient economies; fight tax fraud, evasion and abuse, thus ensuring that everybody pays their fair share; and contribute to social fairness and prosperity, thus ensuring an economy that works for people and addresses their needs. With those priorities in mind, this report identifies relevant indicators and potential improvements of tax systems in terms of tax design, implementation and compliance. The report finds that taxation can play a key role in supporting Europe's recovery. The COVID-19 pandemic has created a severe crisis in Europe and the world. Citizens face an increased risk of poverty, our public health systems have been put under stress, many companies are over-leveraged, and tax revenue is likely to decrease in the coming years due to the pandemic. Member States should take the recovery as an opportunity to reform their fiscal framework and to address challenges brought by climate change, environmental degradation, ageing of population, digitalisation and globalisation. A well-designed tax policy response can help to increase fairness and generate much needed and sustainable revenue to recover from this crisis. It can also help foster innovation and productivity to improve the resilience of our economies and restore a more solid capital structure.

     
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    Schriftenreihe: Annual report on taxation ; 2021
    Schlagworte: Steuerpolitik; Steuersystem; Steuerreform; EU-Staaten; tax system; tax; fiscal policy; economic survey; tax reform; EU Member State
    Umfang: 1 Online-Ressource (circa 130 Seiten), Illustrationen