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Displaying results 1 to 11 of 11.

  1. Understanding countries' tax effort
    Author: Fenochietto, Ricardo; Pessino, Carola
    Published: 2013
    Publisher:  International Monetary Fund, Washington, D.C

    This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection

     
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  2. The composition of fiscal consolidation matters
    policy simulations for Hungary
    Author: Guerson, Alejandro
    Published: 2013
    Publisher:  International Monetary Fund, Washington, D.C

    This paper evaluates policy alternatives to achieve permanent fiscal consolidation in Hungary, based on a general equilibrium calibration. The main finding is that the composition of the consolidation, as determined by the mix of revenue and... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    This paper evaluates policy alternatives to achieve permanent fiscal consolidation in Hungary, based on a general equilibrium calibration. The main finding is that the composition of the consolidation, as determined by the mix of revenue and expenditure measures, has important implications for growth, employment, investment, and other key macroeconomic variables. A reduction in current expenditures yields the smallest GDP contraction in the short term and can increase output in the long term by stimulating labor participation and private investment. On the other end of the spectrum, a consolidation of government investment and corporate taxes are the most costly, as disincentives for private investment result in protracted declines in GDP that compound over time to GDP losses that are multiple times the initial size of the consolidation

     
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  3. Understanding countries' tax effort
    Author: Fenochietto, Ricardo; Pessino, Carola
    Published: 2013
    Publisher:  International Monetary Fund, Washington, D.C

    This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are... more

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    Orient-Institut Beirut
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    This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection

     
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  4. On the efficiency of equal sacrifice income tax schedules
    Author: Costa, Carlos E. da; Pereira, Thiago Neves
    Published: abril de 2013
    Publisher:  Escola de Pós-Graduação em Economia da Fundação Getulio Vargas, Rio de Janeiro

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 351 (741)
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10438/10753
    Series: Ensaios econômicos ; no 741
    Subjects: Equal Sacrifice; Efficiency
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  5. Simultaneous search and network efficiency
    conference paper
    Author: Gautier, Pieter; Holzner, Christian
    Published: 2013
    Publisher:  ZBW, [Kiel

    When workers send applications to vacancies they create a bipartite network. Coordination frictions arise if workers and firms only observe their own links. We show that those frictions and the wage mechanism are in general not independent. Only wage... more

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    When workers send applications to vacancies they create a bipartite network. Coordination frictions arise if workers and firms only observe their own links. We show that those frictions and the wage mechanism are in general not independent. Only wage mechanisms that allow for ex post competition generate the maximum matching on a realized network. We show that random search with ex post competition in wages leads to the maximum number of matches and is socially efficient in terms of vacancy creation, worker participation and the number of applications send out, if workers and not firms have the power to make offers.

     
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    Content information
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/79740
    Series: Array ; V1
    Subjects: Efficiency; network clearing; random network formation; simultaneous search
    Scope: Online-Ressource (54 S.), graph. Darst.
  6. Non-parametric transformation regression with non-stationary data
    Author: Linton, Oliver; Wang, Qiying
    Published: 2013
    Publisher:  Centre for Microdata Methods and Practice, London

    We examine a kernel regression smoother for time series that takes account of the error correlation structure as proposed by Xiao et al. (2008). We show that this method continues to improve estimation in the case where the regressor is a unit root... more

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    We examine a kernel regression smoother for time series that takes account of the error correlation structure as proposed by Xiao et al. (2008). We show that this method continues to improve estimation in the case where the regressor is a unit root or near unit root process.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/79547
    Series: Cemmap working paper / Centre for Microdata Methods and Practice ; 16/13
    Subjects: Dependence; Efficiency; Cointegration; Non-stationarity; Non-parametric estimation
    Scope: Online-Ressource (30 S.)
  7. Study to quantify and analyse the VAT gap in the EU-27 member states
    Published: 2013
    Publisher:  CASE, Center for Social and Economic Research, Warsaw [u.a.]

    This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using a number of econometric techniques. The authors discuss the structure of the VAT systems in the EU, the broad trends in the EU economy over the period 2000-2011, and review the behaviour of VAT revenues, as well as the changes in VAT rates and exemptions that have occurred as a response to economic events or policy decisions. They pay particular attention to the events following the onset of the economic crisis in 2008. Moreover, they discuss the definition of VAT Gaps that has been used in this study, as well as other alternatives existing in the literature. They review possible shortcomings associated with different concepts. Subsequently, they present the results of the estimations for EU-26 countries for the period 2000-2011. The estimates are first discussed for the EU-26 as a whole, and then for each country individually. Finally, an econometric analysis of the determinants of VAT Gaps for the period under consideration is provided.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9788371785986
    Other identifier:
    hdl: 10419/119879
    Series: CASE network reports ; 116
    Subjects: Optimal Taxation; Efficiency; Incidence; Externalities; Redistributive Effects; Environmental Taxes and Subsidies; Personal Income and Other Nonbusiness Taxes and Subsidies; Business Taxes and Subsidies; Tax Evasion; Other Sources of Revenue; Other
    Scope: Online-Ressource (168 S.), graph. Darst.
  8. Efficiency, distortions and factor utilization during the interwar period
    Author: Klein, Alexander; Otsu, Keisuke
    Published: 2013
    Publisher:  Univ. of Kent, School of Economics, [Canterbury]

    In this paper, we analyze the International Great Depression in the US and Western Europe using the business cycle accounting method a la Chari, Kehoe and McGrattan (CKM 2007). We extend the business cycle accounting model by incorporating endogenous... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 178 (1317)
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    In this paper, we analyze the International Great Depression in the US and Western Europe using the business cycle accounting method a la Chari, Kehoe and McGrattan (CKM 2007). We extend the business cycle accounting model by incorporating endogenous factor utilization which turns out to be an important transmission mechanism of the disturbances in the economy. Our main findings are that in the US labor wedges account for roughly half of the drop in output while efficiency and investment wedges each account for a quarter of it during the 1929-1933 period while in Western Europe labor wedges account for more than one-third of the output drop and efficiency, government and investment wedges are responsible for the remaining during the 1929-1932 period. Our findings are consistent with several strands of existing descriptive and empirical literature on the International Great Depression.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/105589
    Series: School of Economics discussion papers ; 1317
    Subjects: International Great Depression; Business Cycle Accounting; Efficiency; Market Distortions
    Scope: Online-Ressource (47, [14] S.), graph. Darst.
  9. International environmental agreements for river sharing problems
    Author: Houba, Harold; Laan, Gerard van der; Zeng, Yuyu
    Published: 2013

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/87214
    Series: Array ; 2013,157
    Subjects: Coalitional bargaining game; International environmental agreements; River sharing problems; Markov perfect equilibrium; Efficiency; Monopoly
    Scope: Online-Ressource (26 S.), graph. Darst.
  10. Contingent trade policy and economic efficiency
    Author: McCalman, Phillip; Stähler, Frank; Willmann, Gerald
    Published: 2013
    Publisher:  Kiel Inst. for the World Economy, Kiel

    This paper develops an efficiency theory of contingent trade policies. We model the competition for a domestic market between one domestic and one foreign firm as a pricing game under incomplete information about production costs. The cost... more

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    Staats- und Universitätsbibliothek Bremen
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    This paper develops an efficiency theory of contingent trade policies. We model the competition for a domestic market between one domestic and one foreign firm as a pricing game under incomplete information about production costs. The cost distributions are asymmetric because the foreign firm incurs a trade cost to serve the domestic market. We show that the foreign firm prices more aggressively to overcome its cost disadvantage. This creates the possibility of an inefficient allocation, justifying the use of contingent trade policy on efficiency grounds. Despite an environment of asymmetric information, contingent trade policy that seeks to maximize global welfare can be designed to avoid the potential inefficiency. National governments, on the other hand, make excessive use of contingent trade policy due to rent shifting motives. The expected inefficiency of national policy is larger (smaller) for low (high) trade costs compared to the laissez-faire case. In general, there is no clear ranking between the laissez-faire outcome and a contingent national trade policy.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/76720
    Series: Kiel working paper ; 1853
    Subjects: Contingent Trade Policy; Efficiency
    Scope: Online-Ressource (36 S.), graph. Darst.
  11. The composition of fiscal consolidation matters
    policy simulations for Hungary
    Author: Guerson, Alejandro
    Published: 2013
    Publisher:  International Monetary Fund, Washington, D.C

    This paper evaluates policy alternatives to achieve permanent fiscal consolidation in Hungary, based on a general equilibrium calibration. The main finding is that the composition of the consolidation, as determined by the mix of revenue and... more

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    Orient-Institut Beirut
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    This paper evaluates policy alternatives to achieve permanent fiscal consolidation in Hungary, based on a general equilibrium calibration. The main finding is that the composition of the consolidation, as determined by the mix of revenue and expenditure measures, has important implications for growth, employment, investment, and other key macroeconomic variables. A reduction in current expenditures yields the smallest GDP contraction in the short term and can increase output in the long term by stimulating labor participation and private investment. On the other end of the spectrum, a consolidation of government investment and corporate taxes are the most costly, as disincentives for private investment result in protracted declines in GDP that compound over time to GDP losses that are multiple times the initial size of the consolidation

     
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