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  1. Application de la théorie de la taxation optimale à l'impôt québécois
    Autor*in: Bouchard St-Amant, Pier-André; Bolduc, Nicolas; Ducatel, Judelin Michel; Dumais, Guillaume
    Erschienen: [2022]
    Verlag:  CIRANO, [Montréal]

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    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Französisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Rapport de projet / CIRANO ; 2022RP, 21
    Schlagworte: optimal taxation; reforms; tax rates; income
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  2. Read my lips?
    taxes and elections
    Autor*in: Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; Ruthardt, Fabian
    Erschienen: [2022]
    Verlag:  ifo Institute, Munich, Germany

    Research on many important questions on taxation is impeded by a lack of cross-nationally comparable data. We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic... mehr

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    Verlag (kostenfrei)
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 677
    Fernleihe:
    keine Fernleihe

     

    Research on many important questions on taxation is impeded by a lack of cross-nationally comparable data. We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives collected by the IMF (Amaglobeli et al., 2018). Our dataset provides indicators on tax reforms for tax rates and tax bases, along with detailed sub-indices for six types of taxes (23 countries, 1960–2014). Relating tax reforms to the timing of elections, we provide first empirical evidence on electoral cycles in tax reforms on the national level. Our results show that politicians postpone tax rate increases to after elections. Examining heterogeneity across tax types, we find that electoral cycles are particularly pronounced for value added tax rates and personal income tax rates.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/272954
    Auflage/Ausgabe: This version: August 2022
    Schriftenreihe: EconPol working paper ; vol. 5, 71 (2021, November)
    Schlagworte: Tax reforms; tax systems; tax rates; tax bases; data set; electoral cycles
    Umfang: 1 Online-Ressource (circa 59 Seiten), Illustrationen