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Displaying results 1 to 25 of 70.

  1. The role of experiments for policy design
    Author: Werner, Peter; Riedl, Arno
    Published: [2018]
    Publisher:  Graduate School of Business and Economics, Maastricht

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    VS 285 (2018,22)
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    Language: English
    Media type: Book
    Format: Online
    Series: [Research memorandum] / Maastricht University, Graduate School of Business and Economics (GSBE) ; RM/18, 022
    Subjects: Experiments; policy design; policy evaluation; behavioral regularities; non-standard preferences; environmental policy; tax policy
    Scope: 1 Online-Ressource (circa 39 Seiten)
  2. Der Kieler Bundesausgabenmonitor 2024
    eine empirische Strukturanalyse des Bundeshaushalts
    Author: Laaser, Claus-Friedrich; Rosenschon, Astrid
    Published: [2024]
    Publisher:  Kiel Institut für Weltwirtschaft - Leibniz Zentrum zur Erforschung globaler ökonomischer Herausforderungen, Kiel

    Im Kieler Bundesausgabenmonitor 2024 werden die Bundesausgaben nach einem funktionellen Gliederungsschema dargestellt. Danach entfallen rund zwei Drittel des Bundeshaushalts für das Jahr 2024 auf die Ausgaben zur Korrektur der Einkommensverteilung,... more

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    Im Kieler Bundesausgabenmonitor 2024 werden die Bundesausgaben nach einem funktionellen Gliederungsschema dargestellt. Danach entfallen rund zwei Drittel des Bundeshaushalts für das Jahr 2024 auf die Ausgaben zur Korrektur der Einkommensverteilung, die Finanzhilfen des Bundes und die Altlasten. Die Sozialausgaben und Ausgaben für Umverteilungsbürokratie in Höhe von 212 Mrd. Euro machen im Jahr 2024: 35,4 Prozent der Bundesausgaben aus. Der zweitgrößte Ausgabeblock sind die Finanzhilfen des Bundes, also die vom Bund geleisteten Ausgabesubventionen, in einem Umfang von 127,3 Mrd. Euro bzw. 21,3 Prozent der Gesamtausgaben des Bundes. Zu den weiteren Ausgabenkategorien zählen u.a. die im Monitor enger gefassten Ausgaben des Bundes für äußere und innere Sicherheit mit 68,4 Mrd. Euro sowie die Forschung außerhalb von Unternehmen mit 14 Mrd. Euro. Dieser empirische Befund zeigt, dass die Ausgaben für äußere und innere Sicherheit sowie zur Förderung der internationalen Wettbewerbsfähigkeit Deutschlands trotz aller Anstrengungen noch keine besondere politische Priorisierung erfahren haben. Hingegen haben die Ausgabenschwerpunkte in den Bereichen Soziales und Finanzhilfen weiter an Gewicht gewonnen. In the Kiel Federal Expenditure Monitor 2024, federal expenditure is presented according to a functional classification scheme. Following this scheme, around two thirds of the federal budget for 2024 will be spent on correcting income distribution, federal financial aid and legacy burdens. Social spending and spending on redistribution bureaucracy amounting to EUR 212 billion will account for 35.4 percent of federal spending in 2024. The second largest block of expenditure is federal financial assistance, i.e. expenditure subsidies provided by the federal government, amounting to EUR 127.3 billion or 21.3 percent of total federal expenditure. Other expenditure categories include federal expenditure on external and internal security, which is more narrowly defined in the Monitor, at EUR 68.4 billion, and research outside of companies at EUR 14 billion. This empirical finding shows that, despite all efforts, spending on external and internal security and on promoting Germany's international competitiveness has not yet been given any particular political priority. On the other hand, spending priorities in the areas of social affairs and financial aid have continued to gain in importance.

     
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    Source: Union catalogues
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783894564797
    Other identifier:
    hdl: 10419/300576
    Series: Kieler Beiträge zur Wirtschaftspolitik ; Nr. 47 (Juli 2024)
    Subjects: Fiskalpolitik und Haushalt; Deutschland; Steuerpolitik; Subventionen; Subventionsabbau; Bundesausgaben; fiscal policy and budget; Germany; tax policy; subsidies; subsidy reduction; federal spending
    Scope: 1 Online-Ressource (circa 70 Seiten)
  3. Growth-friendly taxation in a high-inflation environment
    Author: Kiss, Áron; Leodolter, Alexander; Turrini, Alessandro; Ványolós, István
    Published: 2024
    Publisher:  Publications Office of the European Union, Luxembourg

    Recent EU country-specific recommendations to make taxation more growth-friendly have advocated a stronger use of recurrent taxes on immovable property and a shift of the tax burden from labour income, including a reduction of the labour tax burden... more

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    Recent EU country-specific recommendations to make taxation more growth-friendly have advocated a stronger use of recurrent taxes on immovable property and a shift of the tax burden from labour income, including a reduction of the labour tax burden of low-income taxpayers. This Economic Brief focuses on challenges related to these two types of tax reforms during periods of high inflation. The challenges linked to immovable property taxation include the update of the property values as well as issues relating to liquidity problems for households with property but relatively low income. Regarding reforms aimed at reducing the labour tax burden on low-income taxpayers, their impact may be challenged by the so-called bracket creep (or fiscal drag) phenomenon, i.e., the shift of taxpayers into higher tax brackets due to an increase of nominal incomes. The present paper highlights the relevance of these issues on the basis of recent empirical evidence and discusses current practices and possible solutions.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789268125311
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    Series: Array ; 079 (March 2024)
    Subjects: Tax; taxation; tax policy; immovable property; property value; cadastral value; property valuation; asset-rich cash-poor; liquidity; bracket creep; fiscal drag; indexation; inflation; housing; personal income tax; tax reform; tax system; financial risk; real property
    Scope: 1 Online-Ressource (circa 20 Seiten)
  4. Macroeconomic effects of the anticipation and implementation of tax changes in Germany
    evidence from a narrative account
    Author: Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin
    Published: December 2024
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of... more

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    This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of tax reforms. An anticipated cut in taxes has a positive effect on output with a peak multiplier of 1.7, observed not until nine quarters after implementation. This positive effect is accompanied by significant negative anticipation effects on output, consumption, investment, hours worked, and wages. Our results suggest that policy makers should take anticipation effects into account when implementing fiscal policy measures.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper series / IZA ; no. 17499
    Subjects: fiscal policy; tax policy; anticipation effects
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  5. Corporate tax reform
    from income to cash flow taxes
    Author: Carton, Benjamin; Fernandez-Corugedo, Emilio; Hunt, Benjamin F.
    Published: 2019
    Publisher:  International Monetary Fund, [Washington, DC]

    This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first... more

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    This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow tax. This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock. The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter. This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium. The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries' exports benefit from additional investment in the country undertaking the reform and other countries' domestic demand benefits from improved terms of trade. The paper also shows that there are substantial benefits when all countries undertake the reform. Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits. In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP

     
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  6. Non-linear effects of tax changes on output
    the role of the initial level of taxation
    Author: Gunter, Samara Potter; Riera-Crichton, Daniel; Végh, Carlos A.; Vuletin, Guillermo
    Published: December 2018
    Publisher:  World Bank Group, Latin America and the Caribbean Region, Office of the Chief Economist, Washington, DC, USA

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    Source: Union catalogues
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    Media type: Book
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    Series: Policy research working paper ; 8668
    Subjects: tax multiplier; tax policy; tax rate; value-added tax; non-linear; narrative
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  7. Policy implications of non-linear effects of tax changes on output
    Author: Gunter, Samara Potter; Riera-Crichton, Daniel; Végh, Carlos A.; Vuletin, Guillermo
    Published: January 2019
    Publisher:  World Bank Group, Latin America and the Caribbean Region, Office of the Chief Economist, Washington, DC, USA

    An earlier paper titled "Non-linear effects of tax changes on output: The role of the initial level of taxation," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the... more

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    An earlier paper titled "Non-linear effects of tax changes on output: The role of the initial level of taxation," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014, and (ii) the so-called narrative approach developed by Romer and Romer (2010) to properly identify exogenous tax changes. The main finding is that, in line with existing theoretical distortionary and disincentive-based arguments, the effect of tax changes on output is highly non-linear. The tax multiplier is essentially zero under relatively low/moderate initial tax rate levels and more negative as the initial tax rate and the size of the change in the tax rate increase. This companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies greatly across countries and thus so will the potential output effect of changing tax rates. The paper then turns to some specific policy applications. It focuses on the relevance of the arguments for revenue mobilization in countries with low levels of provision of public goods and social and infrastructure gaps, as well as in commodity-dependent countries. The paper then considers some practical implications for the standard debt sustainability analysis. Lastly, it evaluates the implications of the findings for the Laffer curve

     
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    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Policy research working paper ; 8720
    World Bank E-Library Archive
    Subjects: tax multiplier; tax policy; tax rate; value-added tax; non-linear; narrative
    Scope: 1 Online-Ressource (circa 18 Seiten), Illustrationen
  8. Macroeconomic effects of the anticipation and implementation of tax changes in Germany
    evidence from a narrative account
    Author: Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin
    Published: June 2020
    Publisher:  Ruhr-Universität Bochum (RUB), Department of Economics, Bochum, Germany

    This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach which provides information about the timing of tax... more

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    This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach which provides information about the timing of tax reforms. For an anticipated tax shock, we find an implied peak tax multiplier after implementation of 1.7. However, this positive effect is accompanied by significantly negative anticipation effects, in particular for output, investment, and hours worked. A substantial positive impact is observed only several quarters after implementation. Our results suggest that tax policy may thus be able to exploit anticipation effects by strategically announcing policy measures. Diese Studie quantifiziert die makroökonomischen Effekte von Steuerrechtsänderungen in Deutschland und berücksichtigt dabei mögliche Antizipationseffekte. Diese können sich bereits mit der Ankündigung einer Reform zeigen. Die Steuerschocks werden über einen narrativen Ansatz identifiziert, der Informationen über den zeitlichen Ablauf der Gesetzgebungsverfahren liefert. Eine antizipierte Steuersenkung entfaltet ihren maximalen Effekt auf das Bruttoinlandsprodukt erst mehr als zwei Jahre nach ihrer Umsetzung. Der Steuermultiplikator beträgt dann 1,7. Dieser positive Effekt wird jedoch von erheblichen negativen Antizipationseffekten begleitet. Dies gilt insbesondere für das Bruttoinlandsprodukt, die Investitionen und die Arbeitsstunden. Ein bedeutsamer positiver Effekt lässt sich hier erst mehrere Quartale nach der Umsetzung der Reform beobachten. Die Ergebnisse dieser Studie deuten daher darauf hin, dass sich die Steuerpolitik prinzipiell Antizipationseffekte zunutze machen kann, um die Konjunktur zu stabilisieren.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9783867889889
    Other identifier:
    hdl: 10419/220356
    Series: Ruhr economic papers ; #852
    Subjects: Finanzpolitik; Steuerreform; Wirkungsanalyse; Deutschland; Fiscal policy; tax policy; anticipation effects
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  9. The impact of opportunity zones on commercial investment and economic activity
    Author: Corinth, Kevin; Feldman, Naomi
    Published: April 2022
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    A provision of the Tax Cuts and Jobs Act of 2017 offered tax incentives for investing in certain low-income areas in the United States called Opportunity Zones (OZs). The goal of this provision was to spur private investment in OZs in order to... more

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    A provision of the Tax Cuts and Jobs Act of 2017 offered tax incentives for investing in certain low-income areas in the United States called Opportunity Zones (OZs). The goal of this provision was to spur private investment in OZs in order to improve the economic well-being of their residents. This paper uses a regression discontinuity design to evaluate the impact of OZs on commercial investment and economic activity. Using data on the universe of all significant commercial investments in the United States, we find that OZ selection led to practically no increase in investment in OZs. These findings are supported by additional data from Mastercard that also show no evidence of increased business activity nor consumer spending. Overall, our findings suggest that the impact of OZs on economic improvement has thus far been limited.

     
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    Other identifier:
    hdl: 10419/263463
    Series: Discussion paper series / IZA ; no. 15247
    Subjects: opportunity zones; investment; tax policy; poverty
    Scope: 1 Online-Ressource (circa 64 Seiten), Illustrationen
  10. Lobbying and the shaping of tax policies in Tanzania
    Author: Fjeldstad, Odd-Helge; Rakner, Lise
    Published: [2021]
    Publisher:  Chr. Michelsen Institute (CMI), Bergen, Norway

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    Source: Union catalogues
    Language: English
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    Format: Online
    ISBN: 9788280627933
    Other identifier:
    hdl: 11250/2830539
    Series: CMI working paper / Chr. Michelsen Institute ; Number 7 (November 2021)
    Subjects: Steuer; Steuerpolitik; Steuersystem; Steuerreform; Steuereinnahmen; Umsatzsteuer; Interessenverband; Einflussnahme; Öffentliche Einnahmen; Lobbying; tax policy; tax reform; VAT; Tanzania
    Scope: 1 Online-Ressource (17 Seiten)
    Notes:

    Literaturverzeichnis, Literaturhinweise
  11. Die Bundesausgaben in Zeiten von Corona im Fokus des Kieler Bundesausgabenmonitors
    eine Strukturanalyse
    Author: Laaser, Claus-Friedrich; Rosenschon, Astrid
    Published: [2022]
    Publisher:  Kiel Institut für Weltwirtschaft - Leibniz Zentrum zur Erforschung globaler ökonomischer Herausforderungen, Kiel

    Der Kieler Bundesausgabenmonitor stellt eine Erweiterung des Kieler Subventionsberichts dar. Es werden nicht nur die Finanzhilfen des Bundes dokumentiert, sondern die gesamten Bundesausgaben im Zeitraum von 2000 bis 2021. Dabei werden die Ausgaben... more

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    Der Kieler Bundesausgabenmonitor stellt eine Erweiterung des Kieler Subventionsberichts dar. Es werden nicht nur die Finanzhilfen des Bundes dokumentiert, sondern die gesamten Bundesausgaben im Zeitraum von 2000 bis 2021. Dabei werden die Ausgaben nach einem funktionellen Gliederungsschema dargestellt, das Umverteilungsausgaben im weitesten Sinne, Ausgaben für Produktionsleistungen der Vergangenheit, Ausgaben mit Produktionseffekten in der laufenden Periode, Ausgaben mit Produktionseffekten in der Zukunft, auslandswirksame Zahlungen sowie Sonstiges umfasst. Die Autoren stellen fest, dass über den Beobachtungszeitraum hinweg die Sozialausgaben mit einem Anteilswert zwischen 35 und 40 Prozent der bereinigten Bundesausgaben dominieren. Auch haben am aktuellen Rand die Finanzhilfen deutlich zugenommen, die nunmehr mit knapp 19 Prozent auf dem zweiten Platz der Ausgabenkategorien rangieren. Daraus wird die Schlussfolgerung gezogen, dass die Neigung der politisch Verantwortlichen, Subventionen zu verteilen, im Gefolge der Corona-Krise deutlich zugenommen hat. In diesem Zusammenhang weisen die Autoren darauf hin, dass im Jahr 2021 der Bund aus dem Zukunftspaket Unternehmen mit knapp 20 Mrd. Euro zusätzlich bezuschusst hat, die nicht als sachnotwendige Entschädigungen infolge des Lockdowns gewertet werden können. Diese Mittel haben somit nicht der Stabilisierung der Wirtschaft in der Corona-Krise gedient, sondern haben als Mittel selektiver Industriepolitik eindeutig Finanzhilfecharakter. Vor dem Hintergrund der Einrichtung eines Sondervermögens für Verteidigungszwecke über 100 Mrd. Euro, regen die Autoren an, zur Gegenfinanzierung nicht nur die künftigen Generationen heranzuziehen, sondern auch laufende Subventionen abzubauen. The Kiel Federal Expenditure Monitor is an extension of the Kiel Subsidy Report. It documents not only federal financial assistance but also total federal spending in the period from 2000 to 2021. The Expenditure Monitor presents spending according to a functional classification scheme that includes redistributive spending in the broadest sense, past output spending, current-period output spending, future-period output spending, outgoing payments, and other expenditures. The authors note that over the observation period, redistributive spending dominates with a share of between 35 and 40 percent of adjusted federal spending. Moreover, at the current edge, financial assistance has increased significantly, now ranking second among expenditure categories at just under 19 percent. From these findings the authors conclude that the propensity of policymakers to distribute subsidies has increased significantly in the wake of the Corona crisis. In this context, the authors point out that in 2021 the federal government subsidized companies to the tune of almost EUR 20 billion additionally from the Future Package, which cannot be classified as material compensation as a result of the lockdown. These funds have therefore not served to stabilize the economy in the Corona crisis but, as a means of selective industrial policy, clearly have the character of financial aid. Against the backdrop of the establishment of a special fund for defense purposes worth 100 billion euros, the authors suggest that not only future generations should be called upon to provide the counter-financing, but that in addition current subsidies should be reduced.

     
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    Source: Union catalogues
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783894563561
    Other identifier:
    hdl: 10419/265142
    Series: Kieler Beiträge zur Wirtschaftspolitik ; Nr. 41 (September 2022)
    Subjects: Fiskalpolitik und Haushalt; Deutschland; Steuerpolitik; Subventionen; Subventionsabbau; Bundesausgaben; fiscal policy and budget; Germany; tax policy; subsidies; subsidy reduction; federal spending
    Scope: 1 Online-Ressource (circa 91 Seiten), Illustrationen
  12. New Zealand's tax reforms and "tax sheltering" behaviour
    Author: Gemmell, Norman
    Published: [2020]
    Publisher:  Chair in Public Finance, Victoria University of Wellington, Wellington, New Zealand

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    Other identifier:
    hdl: 10063/9367
    Series: Working papers in public finance ; 2020, 03 (May 2020)
    Subjects: tax sheltering; New Zealand income tax; tax policy; trust taxation; corporate taxation
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  13. What is happening to tax policy in New Zealand and is it sensible?
    Author: Gemmell, Norman
    Published: [2021]
    Publisher:  Chair in Public Finance, Victoria University of Wellington, Wellington, New Zealand

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    Other identifier:
    hdl: 10063/9464
    Series: Working papers in public finance ; 2021, 03 (May 2021)
    Subjects: housing package; tax policy; top tax rate; policy space
    Scope: 1 Online-Ressource (circa 15 Seiten), Illustrationen
  14. ZEW-EviSTA
    a microsimulation model of the German tax and transfer system
    Author: Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; Schmidhäuser, Jakob; Siegloch, Sebastian; Stichnoth, Holger
    Published: [2022]
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal... more

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    This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as distributional impacts the model allows for a comprehensive ex ante analysis of reform proposals. Heterogeneity analyses targeting specific subgroups of the population are feasible, too. The present article describes which data sources are used for the simulation, how key features of the German tax and transfer system are implemented, which simulation methods are employed to analyze policy changes and how the model is validated against official statistics. Moreover, by providing examples of the outputs which ZEW-EviSTA generates the paper gives an idea of the questions that can be answered using the model.

     
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    hdl: 10419/261378
    Edition: First version: June 2022
    Series: Discussion paper / ZEW ; no. 22, 026 (07/2022)
    Subjects: microsimulation; tax system; tax policy; labour market; labour supply; labourdemand; Germany; policy analysis
    Scope: 1 Online-Ressource (62 Seiten), Illustrationen
  15. Revenue mobilization for a resilient and inclusive recovery in the Middle East and Central Asia
    Author: Benmohamed, Imen; Harb, Mahmoud; Muthoora, Priscilla; Reyes, Nathalie; Zhu, Ling; Koukpaizan, Vincent de Paul; Vellutini, Charles
    Published: 2022 JUL
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often constrained priority social and infrastructure spending, reducing countries' ability to reach the... more

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    Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often constrained priority social and infrastructure spending, reducing countries' ability to reach the Sustainable Development Goals, improve growth prospects, and address climate related challenges. Moreover, revenue shortfalls have often been compensated by large and sustained debt accumulation, raising vulnerabilities in some countries, and limiting fiscal space to address future shocks. The COVID-19 pandemic and the war in Ukraine have compounded challenges to sustainable public finances, underscoring the need for revenue mobilization efforts. The recent global crises have also exacerbated existing societal inequalities and highlighted the importance of raising revenues in an efficient and equitable manner. This paper examines the scope for additional tax revenue mobilization and discusses policies to gradually raise tax revenue while supporting resilient growth and inclusion in the Middle East and Central Asia. The paper's main findings are that excluding hydrocarbon revenues, the region's average tax intake lags those of other regions; the region's fragile and conflict-affected states (FCS) face particular challenges in mobilizing tax revenue; In general, there is considerable scope to raise additional tax revenue; countries have made efforts to raise tax collection, but challenges remain; tax policy design, notably low tax rates and pervasive tax exemptions, is an important factor driving tax revenue shortfalls; weak tax compliance, reflecting both structural features and challenges in revenue administration, also plays a role; and personal income tax systems in the region vary in their progressivity-the extent to which the average tax rate increases with income-and in their ability to redistribute income. These findings provide insights for policy action to raise revenue while supporting resilient growth and inclusion. The paper's analysis points to these priorities for the region to improve both efficiency and equity of tax systems: improving tax policy design to broaden the tax base and increase progressivity and redistributive capacity; strengthening revenue administration to improve compliance; and implementing structural reforms to incentivize tax compliance, formalization, and economic diversification

     
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    Source: Staatsbibliothek zu Berlin
    Contributor: Benninger, Thomas (MitwirkendeR); Hebous, Shafik (MitwirkendeR); Okello, Andrew (MitwirkendeR); Sanya, Bernard (MitwirkendeR); Marahel, Alireza (MitwirkendeR); Verdier, Geneviève (HerausgeberIn); Rayner, Brett (HerausgeberIn)
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9798400211669; 9798400211713
    Other identifier:
    Series: Departmental paper / International Monetary Fund ; DP/2022, 013
    Subjects: Steuereinnahmen; Steuerpolitik; Steuersystem; Reformpolitik; Effektivität; Sozioökonomischer Wandel; Internationaler Vergleich; Revenue mobilization; revenue gaps; tax compliance; compliance gaps; tax policy; tax revenue gap; estimated tax; Gini coefficient; revenue challenge; tax revenue shortfall; systems in the region; tax Effort; tax ratio; Tax collection; Middle East and Central Asia; Global; Central Asia and the Caucasus; Middle East; Personal income tax; Tax administration core functions; Corporate income tax; Taxation; Personal Finance -Taxation; Corporate Taxation; Equity, Justice, Inequality, and Other Normative Criteria and Measurement; Fiscal Policy; International Relations and International Political Economy: Other; Taxation, Subsidies, and Revenue: General; Taxation and Subsidies: Incidence; Personal Income and Other Nonbusiness Taxes and Subsidies; Business Taxes and Subsidies; Tax Evasion and Avoidance; Aggregate Factor Income Distribution; International institutions; Public finance & taxation; Corporate & business tax; Macroeconomics; Political economy; International organization; Revenue administration; Taxes; International Economics; Public Policy; Public Finance; Tax return filing compliance; Taxpayer compliance; Taxation; Law and legislation; Revenue; Tax administration and procedure; Income tax; Corporations; Taxation; Fiscal policy
    Scope: 1 Online-Ressource (circa 65 Seiten), Illustrationen
  16. Investment responses to tax policy under uncertainty
    Author: Güçeri, Irem; Albinowski, Maciej
    Published: October 2019
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2019, 15
    Subjects: investment; uncertainty; tax policy
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  17. Tax policy and the COVID-19 crisis
    Author: Collier, Richard S.; Pirlot, Alice; Vella, John
    Published: June 2020
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2020, 01
    Subjects: Covid-19; tax policy; international tax reform; transfer pricing; profit shifting; tax and thedigital economy
    Scope: 1 Online-Ressource (circa 24 Seiten)
  18. Investment responses to tax policy under uncertainty
    Author: Guceri, Irem; Albinowski, Maciej
    Published: July 2020
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2020, 07
    Subjects: investment; uncertainty; tax policy
    Scope: 1 Online-Ressource (circa 69 Seiten), Illustrationen
  19. Investment responses to tax policy under uncertainty
    Author: Guceri, Irem; Albinowski, Maciej
    Published: [2019]
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    How does economic uncertainty affect the impact of tax policy? We exploit a natural experiment in which two very similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability, and once... more

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    How does economic uncertainty affect the impact of tax policy? We exploit a natural experiment in which two very similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability, and once during a period of very high uncertainty. Exploiting sharp discontinuities in eligibility and using rich administrative data, we find that firms exposed to high uncertainty decide to “wait and see” before investing, despite generous incentives. Firms that are sheltered from uncertainty still respond strongly to policy. This implies that periods of stability offer an important policy opportunity to encourage investment.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Other identifier:
    hdl: 10419/214931
    Series: Array ; no. 7929 (October 2019)
    Subjects: investment; uncertainty; tax policy
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  20. Heterogeneous expectations, housing bubbles and tax policy
    Author: Martin, Carolin; Schmitt, Noemi; Westerhoff, Frank H.
    Published: [2020]
    Publisher:  Bamberg Economic Research Group, Bamberg University, Bamberg

    We integrate a plausible expectation formation and learning scheme of boundedly rational investors into a standard user cost housing market model, involving a rental and a housing capital market. In particular, investors switch between heterogeneous... more

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    We integrate a plausible expectation formation and learning scheme of boundedly rational investors into a standard user cost housing market model, involving a rental and a housing capital market. In particular, investors switch between heterogeneous expectation rules according to an evolutionary fitness measure, given by the rules' past profitability. We analytically show that our housing market model may produce endogenous boom-bust dynamics. Furthermore, we demonstrate that policy makers may use our model as a tool to explore how different tax policies may affect the housing market's steady state, its stability and out-of-equilibrium behavior.

     
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    Source: Union catalogues
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    Media type: Ebook
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    ISBN: 9783943153774
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    hdl: 10419/214657
    Series: BERG working paper series ; no. 156 (February 2020)
    Subjects: Housing markets; bubbles and crashes; heterogeneous expectations; bounded rationality and learning; tax policy; steady state and stability analysis
    Scope: 1 Online-Ressource (circa 38 Seiten)
  21. What works to mitigate and reduce relative (and absolute) inequality?
    a systematic review
    Author: Jordá, Vanesa; Alonso, José M.
    Published: November 2020
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Over the past two decades, research on the impacts of a diverse range of public policies and income inequality has seen rapid growth. Despite the large number of publications to date, there remain important lacunae in our understanding of how policy... more

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    Over the past two decades, research on the impacts of a diverse range of public policies and income inequality has seen rapid growth. Despite the large number of publications to date, there remain important lacunae in our understanding of how policy interventions might help to reduce income inequality. This paper aims to fill this void by providing a systematic literature review of 270 publications that examine four key policy areas: (1) tax policy, (2) social benefits, (3) labour market interventions, and (4) education policy. We describe patterns of empirical findings and implications drawn from the reviewed publications. The strengths and weaknesses of the existing literature are also discussed, along with potential future research avenues.

     
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    Language: English
    Media type: Ebook
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    ISBN: 9789292569099
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    hdl: 10419/229376
    Series: WIDER working paper ; 2020, 152
    Subjects: income inequality; systematic literature review; tax policy; social benefits; labour market; education policy
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  22. The effect of legislated tax changes on the trade balance
    empirical evidence for the United States, Germany, and the United Kingdom
    Author: Hayo, Bernd; Mierzwa, Sascha
    Published: [2021]
    Publisher:  Philipps-University Marburg, School of Business and Economics, Marburg

    Using a narrative account of quarterly discretionary changes in tax liabilities from 1974Q4 to 2018Q2 in a VAR setting, we study whether legislative tax changes affect the trade balance in the United States, Germany, and the United Kingdom. As... more

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    Using a narrative account of quarterly discretionary changes in tax liabilities from 1974Q4 to 2018Q2 in a VAR setting, we study whether legislative tax changes affect the trade balance in the United States, Germany, and the United Kingdom. As legislative tax changes we consider (i) all changes, (ii) personal income tax changes, (iii) business tax changes, (iv) indirect tax changes in Germany and the UK, (v) spillovers of US tax changes into Germany and the UK, and (vi) asymmetric reactions after tax hikes and cuts. Generally, we find that after a reduction in aggregated tax liabilities, imports and exports in the US and Germany react quite similarly: imports tend to rise; exports do not change much. Consequently and fostered by growing output - the net-exports-to-GDP ratio decreases. We find no clear net effect in the UK. Instead, UK imports only increase after cuts to indirect taxes. However, employing normal variations of the tax changes as a yardstick, the economic magnitude of the estimated effects on the trade variables is not particularly large. Thus, there remain doubts as to whether tax policy is an effective instrument for addressing trade imbalances.

     
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    Other identifier:
    hdl: 10419/234857
    Edition: This version: 27 January 2021
    Series: Joint discussion paper series in economics ; no. 2021, 03
    Subjects: Fiscal policy; tax policy; legislated tax changes; trade balance; exports; imports; Germany; United Kingdom; United States; VAR; narrative approach
    Scope: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  23. State-dependent effects of tax changes in Germany and the United Kingdom
    Author: Hayo, Bernd; Mierzwa, Sascha
    Published: [2021]
    Publisher:  Philipps-University Marburg, School of Business and Economics, Marburg

    We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1-2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes)... more

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    We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1-2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes) as well as look for possible asymmetries between tax hikes and tax cuts. We find a number of differences across the business cycle, and between sample countries, tax types, and direction of tax changes. For instance, aggregated tax cuts initially have a larger effect during times of nonrecession in Germany, whereas we find no state-dependent effects for the UK. When disaggregating tax types, German indirect tax cuts only appear expansionary during downturns, whereas the effect is positive throughout the business cycle in the UK. Furthermore, we find different reactions when considering tax cuts and hikes individually: tax hikes can be expansionary in Germany (UK) when implemented during non-recessionary (recessionary) periods whereas they are contractionary during recessions (non-recessions). When considering tax cuts, German GDP rises only when cuts are enacted in times of non-recession, whereas in the UK, the reactions is positive in either case and mostly symmetric. All these findings are robust to various changes in the econometric setup.

     
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    Other identifier:
    hdl: 10419/244354
    Edition: This version: 13 July 2021
    Series: Joint discussion paper series in economics ; no. 2021, 25
    Subjects: Fiscal policy; tax policy; legislated tax changes; state dependence; direct taxes; indirect taxes; asymmetric effects; Germany; United Kingdom; local projections; narrative approach
    Scope: 1 Online-Ressource (circa 40 Seiten)
  24. Tax policy and inclusive growth
    Author: Abdel-Kader, Khaled; Mooij, Ruud A. de
    Published: December 2020
    Publisher:  International Monetary Fund, [Washington, DC]

    This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, id est in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it... more

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    This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, id est in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform

     
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  25. The political economy of taxation
    Author: Rutherford, Lucas
    Published: [2021]
    Publisher:  Australian National University, Canberra

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    Series: TTPI - working papers ; 2021, 11 (June 2021)
    Subjects: political economy; tax reform; tax policy; public finance
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen