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Displaying results 1 to 13 of 13.

  1. 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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    Fachinformationsverbund Internationale Beziehungen und Länderkunde
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    German Institute for Global and Area Studies, Bibliothek
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    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)
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    Literaturverzeichnis, Literaturhinweise
  2. 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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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    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
  3. 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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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    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
  4. 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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    Source: Union catalogues
    Language: English
    Media type: Book
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    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)
  5. The political economy of taxation
    Author: Rutherford, Lucas
    Published: [2021]
    Publisher:  Australian National University, Canberra

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    Language: English
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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
  6. Spillovers from tax shocks to the euro area
    Author: Mierzwa, Sascha
    Published: [2021]
    Publisher:  Philipps-University Marburg, School of Business and Economics, Marburg

    I study the spill-over effects of legislated discretionary tax changes in the United States, Germany, and the United Kingdom to 11 Eurozone countries for the period 1980Q1-2018Q4 employing Local Projections (Jordà, 2005). In general, I find... more

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    I study the spill-over effects of legislated discretionary tax changes in the United States, Germany, and the United Kingdom to 11 Eurozone countries for the period 1980Q1-2018Q4 employing Local Projections (Jordà, 2005). In general, I find spillovers from US tax legislation to have the smallest effects on Eurozone countries' real GDP and UK tax changes to exert the largest effect. There is substantial heterogeneity in both the sign and size of spillovers after US and German aggregated tax cuts, whereas UK tax cuts generally have beneficial effects. When I focus the analysis on the statedependent case, I do not find clear evidence of larger spillovers when the recipient country is in a recession. The sign and size of the spillovers instead depend on the origin and sign of the tax change, as well as the recipient country, rather than on the overall state of the business cycle. Moreover, German tax cuts can be contractionary when recipient countries are in a recession, as the short-term interest rate rises. US tax cuts, on the other hand, stimulate the exports of most countries regardless of the state of the business cycle.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    hdl: 10419/244362
    Edition: This version: 07 September 2021
    Series: Joint discussion paper series in economics ; no. 2021, 33
    Subjects: Fiscal policy; tax policy; legislated tax changes; state dependence; Eurozone; fiscal spillovers; asymmetric effects; United States; Germany; United Kingdom; local projections; narrative approach
    Scope: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  7. Legislative tax announcements and GDP
    evidence from 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

    We study the announcement effect of legislated tax changes on GDP in the US, Germany, and the UK. Using, as the shock of interest, narratively identified information (Romer & Romer, 2009) about future tax changes at the quarter of their introduction... more

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    We study the announcement effect of legislated tax changes on GDP in the US, Germany, and the UK. Using, as the shock of interest, narratively identified information (Romer & Romer, 2009) about future tax changes at the quarter of their introduction to the legislative body, we analyse the dynamic results of Local Projections (Jordà, 2005). We find hetero-geneous effects across the three countries: economic activity declines (increases) in the US (the UK), but remains unaffected in Germany. When allowing the responses to vary over the business cycle, we find evidence that US GDP drops regardless of the business cycle, whereas UK GDP rises only during non-recessionary times. We find significant effects for German GDP too: it rises (drops) during recessionary (non-recessionary) times. In general, consumption, investment, and employment follow in the path of GDP.

     
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    hdl: 10419/244363
    Edition: This version: 08 October 2021
    Series: Joint discussion paper series in economics ; no. 2021, 34
    Subjects: Fiscal policy; tax policy; legislated tax changes; announcement effect; state dependence; United States; Germany; United Kingdom; Local Projections; narrative approach
    Scope: 1 Online-Ressource (circa 12 Seiten), Illustrationen
  8. Re-exploring the early relationship between teenage cigarette and e-cigarette use using price and tax changes
    Author: Pesko, Michael F.; Warman, Casey
    Published: September 2021
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    In 2016, the Surgeon General used longitudinal cohort studies to conclude that youth e-cigarette use is strongly associated with cigarette use. We re-evaluate data from the period of time before the writing of the Surgeon General report, using... more

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    In 2016, the Surgeon General used longitudinal cohort studies to conclude that youth e-cigarette use is strongly associated with cigarette use. We re-evaluate data from the period of time before the writing of the Surgeon General report, using quasi-experimental methods, and reach the opposite conclusion. We study contemporaneous and intertemporal effects of e-cigarette and cigarette price and tax changes. Our price variation comes from 35,000 retailers participating in the Nielsen Retail Scanner data system. We match price and tax variation to survey data on current use of e-cigarettes and cigarettes for over 94,000 students between grades 6 to 12 in the National Youth Tobacco Survey (NYTS) for years 2011 to 2015. We find evidence that e-cigarettes and cigarettes are same-period economic substitutes. Coefficient estimates (while imprecisely estimated) also suggest potentially large positive effects of past e-cigarette prices on current cigarette use, indicating inter-temporal economic substitution. Our findings raise doubts about the conclusion of government-sponsored reports that e-cigarettes and cigarettes are strongly positively associated. We recommend revisiting and possibly amending this conclusion.

     
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    hdl: 10419/250412
    Series: Discussion paper series / IZA ; no. 14751
    Subjects: tobacco control; cigarette use; e-cigarette use; tax policy
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  9. Optimal income taxation under monopolistic competition
    Author: Tarasov, Alexander; Zubrickas, Robertas
    Published: September 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the Mirrlees (1971) model of income taxation with a monopolistic competition framework with general additively separable consumer... more

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    This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the Mirrlees (1971) model of income taxation with a monopolistic competition framework with general additively separable consumer preferences. We show that price and variety distortions resulting from the market structure imply that income tax policy needs to be complemented with commodity or firm taxation to achieve the constrained social optimum. We calibrate the model and find that, when choosing optimal tax policy, the failure to account for the market structure results in a welfare loss of 1:77 percent. Motivated by practical cases, we study a policy regime that is solely based on income taxation. Under this policy regime, departures from the social optimum can be compensated by lower and less regressive income taxes than those obtained under the regime with all forms of taxation. We also examine the role of consumer preferences for policy outcomes and show that it is substantially amplified by an endogenous market structure.

     
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    hdl: 10419/245490
    Series: CESifo working paper ; no. 9309 (2021)
    Subjects: tax policy; monopolistic competition; variety effect; consumer preferences; endogenous labor
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  10. Successful tax reforms in the recent international experience
    lessons in political economy and the nuts and bolts of increasing country tax revenue effort
    Author: Martinez-Vazquez, Jorge
    Published: 2021
    Publisher:  International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, Atlanta, Georgia, United States of America

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    Series: Working paper / International Center for Public Policy ; 21, 15 (November 2021)
    Subjects: tax reform; tax policy; tax administration; international taxation
    Scope: 1 Online-Ressource (circa 102 Seiten), Illustrationen
  11. The labor market effects of part-time contributions to social security: evidence from Colombia
    Author: Samaniego de la Parra, Brenda; Otero-Cortés, Andrea; Fabio Morales, Leonardo
    Published: [2021]
    Publisher:  Banco de la República Colombia, Centro de Estudios Económicos Regionales (CEER), Cartagena

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    Series: Documentos de trabajo sobre economía regional y urbana ; no. 302 (October, 2021)
    Subjects: Labor informality; tax policy; part-time work; labor demand; non-wage labor costs
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  12. Non-linear employment effects of tax policy
    Author: Ferraro, Domenico; Fiori, Giuseppe
    Published: 2021
    Publisher:  Board of Governors of the Federal Reserve System, [Washington, DC]

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    Source: Union catalogues
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    Series: International finance discussion papers ; number 1333 (December 2021)
    Subjects: Search frictions; job destruction; heterogeneity; aggregation; tax policy
    Scope: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  13. Do required minimum distribution 401(k) rules matter, and for whom?
    insights from a lifecylce model
    Author: Horneff, Vanya; Maurer, Raimond; Mitchell, Olivia S.
    Published: [2021]
    Publisher:  Center for Advanced Studies on the Foundations of Law and Finance, House of Finance, Goethe University, Frankfurt am Main, Germany

    Tax-qualified vehicles helped U.S. private-sector workers accumulate $25Tr in retirement assets. An often-overlooked important institutional feature shaping decumulations from these retirement plans is the "Required Minimum Distribution" (RMD)... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Tax-qualified vehicles helped U.S. private-sector workers accumulate $25Tr in retirement assets. An often-overlooked important institutional feature shaping decumulations from these retirement plans is the "Required Minimum Distribution" (RMD) regulation, requiring retirees to withdraw a minimum fraction from their retirement accounts or pay excise taxes on withdrawal shortfalls. Our calibrated lifecycle model measures the impact of RMD rules on financial behavior of heterogeneous households during their worklives and retirement. We show that proposed reforms to delay or eliminate the RMD rules should have little effects on consumption profiles but more impact on withdrawals and tax payments for households with bequest motives.

     
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    Source: Union catalogues
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    hdl: 10419/244697
    Series: LawFin working paper ; no. 17
    Subjects: 401(k) plan; household finance; life cycle saving; retirement; tax policy
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen