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  1. Glimpses of fiscal states in sub-Saharan Africa
    Autor*in: Moore, Mick
    Erschienen: October 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

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

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

     
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    ISBN: 9789292670917
    Weitere Identifier:
    hdl: 10419/248365
    Schriftenreihe: WIDER working paper ; 2021, 151
    Schlagworte: tax; revenue; sub-Saharan Africa; history; tax reform; tax administration; customs
    Umfang: 1 Online-Ressource (circa 23 Seiten)
  2. The tax and accounting interface
    how to build a transformational tax system for small businesses using technology as a pathway to reform
    Autor*in: Daw, Haydn
    Erschienen: [2021]
    Verlag:  Australian National University, Canberra

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

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    Schriftenreihe: TTPI - working papers ; 2021, 11 (June 2021)
    Schlagworte: political economy; tax reform; tax policy; public finance
    Umfang: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  4. The effect of U.S. tax reform on foreign acquisitions
    Autor*in: Amberger, Harald; Robinson, Leslie
    Erschienen: 2021
    Verlag:  Universität Wien, Wien

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    Schriftenreihe: WU international taxation research paper series ; no. 2020, 06
    Schlagworte: TCJA; acquisitions; tax reform; repatriation taxes; M&A
    Umfang: 1 Online-Ressource (circa 56 Seiten), Illustrationen
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    Erschien ursprünglich 2020 unter dem Titel: The effect of the 2017 U.S. tax reform on U.S. acquisitions of foreign firms (circa 60 Seiten)
  5. The effects of personal income tax reform on employees' taxable income in Uganda
    Autor*in: Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; Pirttilä, Jukka; Rattenhuber, Pia
    Erschienen: January 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of... mehr

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    We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of pay-as-you-earn administrative data submitted by employers in the formal sector, we analyse the impact on taxable income of the introduction of the additional top tax band. Our results indicate that the elasticity of taxable income in Uganda is larger than in previous results from developed countries. Overall, the additional revenue generated from the introduction of the additional top tax band by far offset the revenues lost from the decreased revenues from employees with medium to lower taxable incomes, despite the large elasticity of taxable income at the top. We contribute to the very scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa.

     
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    ISBN: 9789292569457
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    hdl: 10419/229412
    Schriftenreihe: WIDER working paper ; 2021, 11
    Schlagworte: personal income tax; Uganda; administrative data; tax reform
    Umfang: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  6. Profit taxation and bank risk taking
    Autor*in: Kogler, Michael
    Erschienen: January 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    How can tax policy improve financial stability? Recent studies suggest large stability gains from eliminating the debt bias in corporate taxation. It is well known that this reform reduces bank leverage. This paper analyzes a novel, complementary... mehr

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    How can tax policy improve financial stability? Recent studies suggest large stability gains from eliminating the debt bias in corporate taxation. It is well known that this reform reduces bank leverage. This paper analyzes a novel, complementary channel: risk taking. We model banks' portfolio choice under moral hazard and emphasize the "incentive function" of equity. We find that (i) an allowance for corporate equity (ACE) and a lower tax rate discourage risk taking and offer stability and welfare gains, (ii) a revenue-neutral ACE unambiguously improves financial stability, and (iii) capital regulation and deposit insurance influence the risk-taking effects of taxation.

     
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    hdl: 10419/232427
    Schriftenreihe: CESifo working paper ; no. 8830 (2021)
    Schlagworte: corporate taxation; tax reform; banking; risk taking; financial stability
    Umfang: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  7. Have you benefited from the tax reforms?
    the distribution of tax payments in Sweden after three decades of tax changes
    Autor*in: Hansson, Åsa
    Erschienen: December 2020
    Verlag:  Department of Economics, School of Economics and Management, Lund University, Lund

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    Schriftenreihe: Working paper / Department of Economics, Lund University ; 2020, 25
    Schlagworte: Tax burden; tax distribution; tax reform
    Umfang: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  8. Impact of tax reforms in applied models
    which functional forms should be chosen for the demand system? : theory and application for Morocco
    Autor*in: Abdelkhalek, Touhami; Boccanfuso, Dorothée
    Erschienen: [2022]
    Verlag:  Economic Research Forum (ERF), Dokki, Giza, Egypt

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    Schriftenreihe: ERF working papers series ; no. 1541 (February 2022)
    Schlagworte: Demand systems; estimation-calibration; tax reform; Morocco
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  9. Successful tax reforms in the recent international experience
    lessons in political economy and the nuts and bolts of increasing country tax revenue effort
    Autor*in: Martinez-Vazquez, Jorge
    Erschienen: 2021
    Verlag:  International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, Atlanta, Georgia, United States of America

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    Schriftenreihe: Working paper / International Center for Public Policy ; 21, 15 (November 2021)
    Schlagworte: tax reform; tax policy; tax administration; international taxation
    Umfang: 1 Online-Ressource (circa 102 Seiten), Illustrationen
  10. Welfare effects of tax policy change when there are choice restrictions on labour supply
    Autor*in: Jia, Zhiyang; Thoresen, Thor Olav
    Erschienen: August 2021
    Verlag:  Statistics Norway, Research Department, Oslo

    Information about individual choices of heterogeneous agents. Results can for example be used to describe the distributional effects of tax policy change, such as the effects on changes in money metric utility - distributions of equivalent and... mehr

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    Information about individual choices of heterogeneous agents. Results can for example be used to describe the distributional effects of tax policy change, such as the effects on changes in money metric utility - distributions of equivalent and compensating variation (EV or CV). This type of "revealed preference" methodology relies on using models with sufficient realism. In this paper we argue that the so-called "job choice model" represents a way forward in practical work, as it has a richer representation of choice constraints than conventional labour supply models. This model is also particularly suitable given an increased focus on distinguishing between preferences and constraints in applied welfare analysis. We demonstrate the empirical content of the framework by describing the effects of the Norwegian tax reform 2013-2019 on the distribution of compensating variation (CV).

     
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    Schriftenreihe: Discussion papers / Statistics Norway, Research Department ; 959
    Schlagworte: labour supply; money metric utility; distributional effects; tax reform
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  11. Taxation and income distribution in Myanmar
    application of a new computable general equilibrium (CGE) model
    Autor*in: Jensen, Henning Tarp; Keogh-Brown, Marcus; Tarp, Finn
    Erschienen: December 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Despite major public finance reform efforts over the last decade, Myanmarese public finances continue to be characterized by relative weakness in revenue collection, budget execution, and long-term sustainability. Myanmar is therefore in need of... mehr

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    Despite major public finance reform efforts over the last decade, Myanmarese public finances continue to be characterized by relative weakness in revenue collection, budget execution, and long-term sustainability. Myanmar is therefore in need of comprehensive public finance reform. Two top priorities of the Myanmar Sustainable Development Plan are to establish a fair and efficient tax system to increase government revenues, and to ensure effective public financial management. In this paper, we analyse the scope for fiscal tax reform to finance future Myanmar Union budget deficits and lower the need for central bank financing. Specifically, we employ a newly developed dynamically recursive computable general equilibrium model for Myanmar to analyse the economic efficiency and household income distribution impacts of employing four tax instruments, including the expansion of existing commercial taxes, customs duties, and corporate taxes, and the introduction of new secondary and tertiary education payroll taxes, to finance 2022- 40 government budget deficits. Our results demonstrate that eliminating Myanmarese government budget deficits could release savings for future capital accumulation and lead to net present value GDP gains, regardless of tax instrument, but also that real household welfare losses will be substantial and potentially persist throughout our 20-year horizon. While the payroll and enterprise tax instruments are identified as efficient and progressive, they are likely to suffer from weak tax bases, implying that commodity-focused tax instruments, including sales taxes and progressive but less efficient import tariffs, will need to continue to form the core of any comprehensive tax reform in Myanmar.

     
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    ISBN: 9789292671198
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    hdl: 10419/249485
    Schriftenreihe: WIDER working paper ; 2021, 179
    Schlagworte: Myanmar; tax reform; economic efficiency; household income distribution
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  12. Lobbying and the shaping of tax policies in Tanzania
    Autor*in: Fjeldstad, Odd-Helge; Rakner, Lise
    Erschienen: [2021]
    Verlag:  Chr. Michelsen Institute (CMI), Bergen, Norway

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    ISBN: 9788280627933
    Weitere Identifier:
    hdl: 11250/2830539
    Schriftenreihe: CMI working paper / Chr. Michelsen Institute ; Number 7 (November 2021)
    Schlagworte: Steuer; Steuerpolitik; Steuersystem; Steuerreform; Steuereinnahmen; Umsatzsteuer; Interessenverband; Einflussnahme; Öffentliche Einnahmen; Lobbying; tax policy; tax reform; VAT; Tanzania
    Umfang: 1 Online-Ressource (17 Seiten)
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  13. Richard Musgrave in Colombia
    the art of tax reform in a developing country
    Autor*in: Desmarais-Tremblay, Maxime
    Erschienen: [2022]
    Verlag:  Center for the History of Political Economy at Duke University, [Durham, NC]

    Richard A. Musgrave (1910-2007) is remembered today as the American economist who established modern foundations for public finance theory in the middle of the twentieth century. His work as a tax expert in developing countries has received little... mehr

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    Richard A. Musgrave (1910-2007) is remembered today as the American economist who established modern foundations for public finance theory in the middle of the twentieth century. His work as a tax expert in developing countries has received little historical scrutiny. Musgrave was the chief economist of the 1949 World Bank mission to Colombia chaired by Lauchlin Currie. Twenty years later, he himself chaired an import fiscal reform mission in Colombia, the report of which served as a roadmap for the 1974 Colombian tax reform. Drawing from archival material and published sources, this paper reconstructs the intellectual baggage that Musgrave brought on his travels to Colombia. It situates his policy recommendations in the context of the Cold War developmentalist age and the rise of American expertise in Latin America. Musgrave’s worldview was consistent over the period. The paper shows how Musgrave employed normative principles of tax equity and positive knowledge about the economy to make the case for progressive reforms to the tax structure. In the long run, the legacy of the Musgrave mission in Colombia is less visible, but that was to be expected, as the conclusion of the paper argues.

     
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    hdl: 10419/260581
    Schriftenreihe: CHOPE working paper ; no. 2022, 06 (May 2022)
    Schlagworte: public finance; tax reform; development economics; Richard Musgrave; Colombia; IBRD
    Weitere Schlagworte: Array
    Umfang: 1 Online-Ressource (circa 53 Seiten)
  14. The 2003 tax reform and corporate payout policy in the US
    Autor*in: Danilo, Stojanović
    Erschienen: May 2022
    Verlag:  Charles University, Center for Economic Research and Graduate Education, Prague

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    ISBN: 9788073435349; 9788073446376
    Schriftenreihe: Working paper series / CERGE-EI ; 727
    Schlagworte: payout flexibility; capital reallocation; tax reform; heterogeneous firms
    Umfang: 1 Online-Ressource (circa 73 Seiten), Illustrationen
  15. Tributação e inovação
    uma revisão da literatura
    Autor*in: De Negri, Fernanda
    Erschienen: julho de 2022
    Verlag:  Instituto de Pesquisa Econômica Aplicada, Brasília

    The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential... mehr

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    The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential public services. A relevant dimension, however, is still not properly addressed by this debate: to what extent can the tax structure induce or hinder innovation, the generation of new businesses and the dynamism of the national productive sector? This text seeks to incorporate this dimension into an already complex and nuanced debate. To this end, it presents a non-systematic review of the international empirical literature on the effects of taxation on investments in Research and Development (R&D) and innovation, in its various aspects. The studies presented deal, among other topics, with the impact of taxes on investment in R&D and in risky assets and on entrepreneurship, as well as how the tax structure can affect relative prices and thus encourage the adoption and diffusion of new technologies, such as environmental ones. Finally, the text analyzes the relevance of tax incentives for R&D.

     
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    hdl: 10419/265299
    Schriftenreihe: Texto para discussão / Ipea ; 2779
    Schlagworte: taxation; innovation; tax reform
    Umfang: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  16. Politics and income taxes
    progress and progressivity
    Autor*in: Berliant, Marcus C.; Boyer, Pierre C.
    Erschienen: October 2022
    Verlag:  CESifo, Munich, Germany

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

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

     
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    hdl: 10419/267274
    Schriftenreihe: CESifo working papers ; 10041 (2022)
    Schlagworte: non-linear income taxation; tax reform; political economy; optimal taxation; EITC
    Umfang: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  17. The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
    Autor*in: Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg
    Erschienen: March 2023
    Verlag:  CESifo, Munich, Germany

    We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the... mehr

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    We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a difference-in-differences setting. Our results suggest significantly lower effective tax rates of US MNCs compared to their European competitors after the US tax reform. Additional tests show (i) that US MNCs have gained substantially in what we call tax-competitiveness, (ii) that the reform effect is more pronounced for MNCs with a high share of domestic activity, and (iii) that the tax reform did not change the international tax-planning behavior of US MNCs. We provide evidence that US MNCs already successfully engaged in international tax planning prior to the reform, and this behavior is unchanged after the tax reform.

     
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    hdl: 10419/271954
    Schriftenreihe: CESifo working papers ; 10310 (2023)
    Schlagworte: effective tax rate; tax reform; tax-competitiveness; tax avoidance; pair matching; difference-in-differences analysis; profit shifting
    Umfang: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  18. Pandemic and progressivity
    Autor*in: Klemm, Alexander; Mauro, Paolo
    Erschienen: February 2021
    Verlag:  International Monetary Fund, [Washington, DC]

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

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

     
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
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    Format: Online
    ISBN: 9781513568621
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    Schriftenreihe: IMF working paper ; WP/21, 24
    Schlagworte: Solidarity taxes; surcharges; surveys; attitudes; progressivity; tax reform
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  19. Public expenditure and tax policy for the post-war reconstruction of Ukraine
    Autor*in: Bogdan, Tetiana; Jovanović, Branimir
    Erschienen: [2023]
    Verlag:  Verein "Wiener Institut für Internationale Wirtschaftsvergleiche" (wiiw), Wien

    Public spending will play the decisive role in the reconstruction of Ukraine, in rendering aid to the population, providing emergency services, reconstructing infrastructure and driving industrial development in the coming years. For economic... mehr

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    Public spending will play the decisive role in the reconstruction of Ukraine, in rendering aid to the population, providing emergency services, reconstructing infrastructure and driving industrial development in the coming years. For economic recovery and sustainable development in the post-war period, defining the volume and structure of the main public expenditure categories in the medium run are essential. The report outlines priorities and timelines for public funds allocation in the areas of transport and electric power networks, the recovery of agricultural farms, restoration of social infrastructure, reconnecting people to educational and health care services, rebuilding destroyed housing stock and development of the modern defence sector. The role of foreign aid in the post-war recovery is highlighted and efficient mechanisms for coordination and reconciliation of Ukrainian public expenditure with external donor funding are suggested. Moreover, the authors propose tax reform measures with a focus on personal income taxation, social security contributions and improving tax collections that are targeted at financing Ukraine's reconstruction needs. A debt sustainability analysis (DSA) for the period 2023-2026 is undertaken with probabilistic judgments regarding the trajectory of public debt and the availability of financing. The results indicate that raising the share of foreign grants (vs. loans) plus substantial haircuts to the nominal values of debt will be necessary for supporting Ukraine's debt sustainability.

     
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    Sprache: Englisch
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    Format: Online
    Weitere Identifier:
    hdl: 10419/278527
    Schriftenreihe: Policy notes and reports ; 69 (June 2023)
    Schlagworte: Ukraine; public expenditure; tax reform; post-war reconstruction; debt sustainability
    Umfang: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  20. The quantitative effect of the Thatcherism taxation programme
    computational experiments based on a dynamic general equilibrium model
    Autor*in: Wilson, Robbie Noel; Vasilev, Aleksandar
    Erschienen: [2023]
    Verlag:  EERI, Economics and Econometrics Research Institute, Brussels, Belgium

    This paper analyses the quantitative welfare effects of the Thatcherism taxation programme reforms. Modern macroeconomic techniques are put into application to the important historical fiscal reforms. The Paper provides details of the Thatcherism... mehr

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    This paper analyses the quantitative welfare effects of the Thatcherism taxation programme reforms. Modern macroeconomic techniques are put into application to the important historical fiscal reforms. The Paper provides details of the Thatcherism taxation reform, the changes in taxation rates and brackets. Through a dynamic general equilibrium model, the paper provides counter-factual growth rates. A comparison between the factual and counter-factual growth rates is given. The paper finds that through both welfare measures, that welfare increased due to the Thatcherism taxation program. These results will provide use and benefit for; policymakers, those studying the Laffer-Curve, those with supply-side economic ideas or beliefs, and those studying the economic, political, and historical period under the Thatcher government.

     
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    Sprache: Englisch
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    Schriftenreihe: EERI research paper series ; no 2023, 02
    Schlagworte: Thatcher government; tax reform; general equilibrium; endogenous growthmodel; compensatory variation
    Umfang: 1 Online-Ressource (circa 44 Seiten)
  21. Efectos macroeconómicos y fiscales de una política de no exploración y la reforma tributaria de 2022 en el sector de hidrocarburos
    Autor*in: Rios, Camilo José; Velasco, Andrés; Zambrano, Andrés
    Erschienen: mayo de 2023
    Verlag:  Universidad de los Andes, Facultad de Economía, CEDE, Bogotá, D.C., Colombia

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    Sprache: Spanisch
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    Weitere Identifier:
    hdl: 1992/66770
    Schriftenreihe: Documento CEDE ; 2023, 15
    Schlagworte: Hydrocarbons; tax reform; no exploration; investment; fiscal sustainability
    Umfang: 1 Online-Ressource (circa 12 Seiten), Illustrationen
  22. Fertility and family labor supply
    Autor*in: Jakobsen, Katrine Marie; Jørgensen, Thomas H.; Low, Hamish
    Erschienen: May 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We study the role of fertility adjustments for the labor market responsiveness of men and women. First, we use longitudinal Danish register data and tax reforms from 2009 to provide new empirical evidence on asymmetric fertility adjustments to tax... mehr

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    We study the role of fertility adjustments for the labor market responsiveness of men and women. First, we use longitudinal Danish register data and tax reforms from 2009 to provide new empirical evidence on asymmetric fertility adjustments to tax changes of men and women. Second, we quantify the importance of these fertility adjustments for understanding the labor supply responsiveness of couples through a life-cycle model of family labor supply and fertility. Allowing fertility adjustments increases the labor supply responsiveness of women by 28%. These adjustments affect human capital accumulation and has permanent implications for the gender wage gap within couples.

     
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    Weitere Identifier:
    hdl: 10419/260880
    Schriftenreihe: CESifo working paper ; no. 9750 (2022)
    Schlagworte: fertility; labor supply; human capital accumulation; gender inequality; tax reform; life-cycle
    Umfang: 1 Online-Ressource (circa 70 Seiten), Illustrationen
  23. Evaluating the discrete choice and BN methods to estimate labor supply functions
    Autor*in: Blomquist, Nils Sören
    Erschienen: December 2023
    Verlag:  CESifo, Munich, Germany

    Estimated labor supply functions are important tools when designing an optimal income tax or calculating the effect of tax reforms. It is therefore of large importance to use estimation methods that give reliable results and to know their properties.... mehr

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    Estimated labor supply functions are important tools when designing an optimal income tax or calculating the effect of tax reforms. It is therefore of large importance to use estimation methods that give reliable results and to know their properties. In this paper Monte Carlo simulations are used to evaluate two different methods to estimate labor supply functions; the discrete choice method and a nonparametric method suggested in Blomquist and Newey (2002). The focus is on the estimators' ability to predict the hours of work for a given tax system and the change in hours of work when there is a tax reform. The simulations show that the DC method is quite sensitive to misspecifications of the likelihood function and to measurement errors in hours of work. A version of the Blomquist Newey method shows the overall best performance to predict the hours of work.

     
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    hdl: 10419/282515
    Schriftenreihe: CESifo working papers ; 10827 (2023)
    Schlagworte: labor supply; tax reform; predictive power; estimation methods; Monte Carlo simulations
    Umfang: 1 Online-Ressource (circa 50 Seiten)
  24. Pandemic and progressivity
    Autor*in: Klemm, Alexander; Mauro, Paolo
    Erschienen: February 2021
    Verlag:  International Monetary Fund, [Washington, DC]

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

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

     
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
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    Format: Online
    ISBN: 9781513568621
    Weitere Identifier:
    Schriftenreihe: IMF working paper ; WP/21, 24
    Schlagworte: Solidarity taxes; surcharges; surveys; attitudes; progressivity; tax reform
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  25. The tax system of OECD countries and main recommendations from the Organisation
    parameters for a tax reform in Brazil
    Autor*in: Carvalho Junior, Pedro Humberto Bruno de
    Erschienen: 2022
    Verlag:  International Policy Centre for Inclusive Growth (IPC-IG), Brasília, DF, Brazil

    This paper describes the tax systems of OECD advanced economies and assesses the entity's recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but... mehr

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    This paper describes the tax systems of OECD advanced economies and assesses the entity's recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but rather to provide tools to better foster the debate around a tax reform that is economically efficient and socially inclusive. It seeks to enhance the debate around tax reform, showing current international indicators and trends and the limitations of tax reform proposals, considering international benchmarks.

     
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    Schriftenreihe: Working paper / International Policy Centre for Inclusive Growth ; number 195 (September, 2022)
    Schlagworte: tax reform; OECD; Brazil
    Umfang: 1 Online-Ressource (circa 30 Seiten)