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Displaying results 1 to 8 of 8.

  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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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 285 (2018,22)
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    Source: Union catalogues
    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. 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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    Evangelische Hochschule Berlin, Bibliothek
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    Max-Planck-Institut für Bildungsforschung, Bibliothek und wissenschaftliche Information
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    Hochschule Emden/Leer, Hochschulbibliothek
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    Max-Planck-Institut für ethnologische Forschung, Bibliothek
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    Leibniz-Fachhochschule Hannover, Bibliothek
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
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    Universitätsbibliothek Ilmenau
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    WIR 2016
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    Thüringer Universitäts- und Landesbibliothek
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    Karlsruher Institut für Technologie, KIT-Bibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    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
  3. 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

    Location:
    Max-Planck-Institut für Bildungsforschung, Bibliothek und wissenschaftliche Information
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    Universität Potsdam, Universitätsbibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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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
  4. International spillover effects of U.S. tax reforms
    evidence from Germany
    Author: Christofzik, Désirée I.; Elstner, Steffen
    Published: 2018
    Publisher:  German Council of Economic Experts, [Wiesbaden]

    This paper explores the international transmission of U.S. tax shocks and provides evidence for the German economy. Using structural vector autoregressions, we find that after a U.S. tax cut, German GDP increases moderately. While higher U.S. demand... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 405 (2018,8)
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    This paper explores the international transmission of U.S. tax shocks and provides evidence for the German economy. Using structural vector autoregressions, we find that after a U.S. tax cut, German GDP increases moderately. While higher U.S. demand stimulates German exports, a deterioration of price competitiveness lowers this positive growth impulse. The current account increases significantly. Surprisingly, German prices fall as domestic companies reduce unit labor costs. The resulting increase of the real interest rate dampens domestic demand. German tax policy shows an opposite reaction to U.S. tax policy. The latter result, however, is driven by the decade of the 1970s. We find that significant changes in the transmission channels arise by distinguishing between different types of U.S. tax reforms. In particular, in contrast to U.S. personal income tax reforms, changes in the corporate income tax cause a depreciation of the German real effective exchange rate.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/184865
    Series: Working paper / German Council of Economic Experts ; 2018, 08 (November, 2018)
    Subjects: Steuerreform; Amerikanisch; Spillover-Effekt; Wirkungsanalyse; Konjunkturzusammenhang; Steuerpolitik; Deutschland; Fiscal policy; tax policy; international spillovers; structural vector autoregressions
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  5. Impact of quantitative easing and tax policy on income inequality
    evidence from Japan
    Author: Yoshino, Naoyuki; Taghizadeh-Hesary, Farhad; Shimizu, Sayoko
    Published: [2018]
    Publisher:  Asian Development Bank Institute, Tokyo, Japan

    From April 2013 until May 2016, Japan's monetary base rose from ¥155 trillion to ¥387 trillion as part of the Bank of Japan's (BOJ) quantitative and qualitative easing (QQE) monetary policy for achieving a price stability target of 2%. Although the... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 188 (891)
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    From April 2013 until May 2016, Japan's monetary base rose from ¥155 trillion to ¥387 trillion as part of the Bank of Japan's (BOJ) quantitative and qualitative easing (QQE) monetary policy for achieving a price stability target of 2%. Although the main objective of the BOJ's quantitative easing (QE) and QQE policy is inflation targeting, this paper aims to shed light on the impact of the policy on income inequality. At the same time, this paper assesses the impact of Japanese tax policy on income inequality through the development of a vector error correction model for the period Q1 2002-Q4 2016 by including the five variables of income inequality, money stock, government income tax, the stock price index, and real gross domestic product. The empirical results reveal that the QE and QQE monetary policy of the Bank of Japan increased income inequality through a rise in the price of financial assets that benefited only richer income groups and resulted in a widening of the income gaps between different income groups. On the other hand, tax policy mitigated part of the adverse effect. The results indicate that monetary policy has both a short-run impact and long-run impact on income inequality, while tax policy has only long-run impact.

     
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    46
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/190312
    Series: ADBI working paper series ; no. 891 (November 2018)
    Subjects: income inequality; quantitative easing; monetary policy; tax policy; Japanese economy
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  6. A pilot study of uncertainty in income tax forecasts
    Author: Joung, Andrew; Lockwood, Ben; Rees-Jones, Alex
    Published: [2018]
    Publisher:  Population Studies Center, [Philadelphia, PA]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 441 (2018,23)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Population Center Working Papers (PSC/PARC) / Population Studies Center ; 2018, 23
    Subjects: income tax; Amazon Mechnical Turk (MTurk); tax policy; Earned Income Tax Credit (EITC); tax rates
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  7. Negotiated tax havens
    Author: Markle, Kevin; Robinson, Leslie
    Published: [2018]
    Publisher:  Tuck School of Business at Dartmouth], [Hanover, NH

    Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the... more

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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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    Keine Rechte
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    Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the European Union (EU), control of “state aid” restricts tax subsidy competition while permitting tax rate competition; there is no U.S. corollary. The EU’s unique regulatory environment creates novel data for examining the determinants and effects of tax subsidies granted on a discriminatory basis. We find that better-governed countries are more likely to grant subsidies and to direct larger amounts of this “tax aid” toward mobile firms (i.e., firms that are part of a multinational corporation). Despite the EU regulations, we find that mobile firms enjoy significantly larger ETR reductions from tax aid than do immobile firms, even in countries already offering low tax rates. Our findings are important in light of ongoing debates about the appropriate role of preferential tax regimes in global tax competition

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: [Tuck School of Business working paper ; no. 3280683]
    Subjects: tax policy; FDI; state aid; competition; foreign-owned
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  8. The impact of IP Box Regimes on the M&A Market
    Author: Bradley, Sebastien; Robinson, Leslie; Ruf, Martin
    Published: [2018]
    Publisher:  Tuck School of Business at Dartmouth], [Hanover, NH

    Intellectual property (IP) box regimes reward ownership of successful technology by imposing a lower tax rate on income derived from the commercialization of IP relative to other sources of business income. Coupled with explicit provisions regarding... more

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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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    Intellectual property (IP) box regimes reward ownership of successful technology by imposing a lower tax rate on income derived from the commercialization of IP relative to other sources of business income. Coupled with explicit provisions regarding the eligibility of acquired IP, IP boxes may affect merger and acquisition (M&A) incentives through multiple channels. Applying panel difference-in-differences, triple-differencing, and event study methods, we examine the effects of these modified incentives on the volume of M&A transactions and the probability that a firm is acquired in the context of international and domestic deals. In regimes with strict nexus requirements, reducing the tax rate on patent income is associated with reductions in the number of deals and the probability of being acquired for patent-owning firms due to the potential loss of eligibility for preferential taxation. However, this effect dissipates where nexus requirements are relaxed, and significant positive effects of IP box tax savings on M&A activity in the more permissive regimes are indicative of increased after-tax valuations of merger-drivensynergies

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: [Tuck School of Business working paper ; no.3304559]
    Subjects: IP box; tax policy; acquisition; M&A; innovation; patent
    Scope: 1 Online-Ressource (circa 60 Seiten), Illustrationen