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Displaying results 1 to 3 of 3.

  1. Digitalising the fiscal contract
    an interdisciplinary framework for empirical inquiry
    Author: Haldenwang, Christian von
    Published: 2020
    Publisher:  Deutsches Institut für Entwicklungspolitik gGmbH, Bonn

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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9783960211327; 3960211325
    Other identifier:
    9783960211327
    Series: Discussion paper / Deutsches Institut für Entwicklungspolitik ; 2020, 20
    Subjects: Steuersystem; Digitalisierung; Strukturwandel
    Other subjects: (stw)Steuersystem; (stw)Digitalisierung; (stw)Strukturwandel; (stw)Welt; (Produktform)Book; (Zielgruppe)Fachpublikum/ Wissenschaft; (Produktform (spezifisch))Card cover; tax administration; tax; tax systems; developing countries; digitalisation; (VLB-WN)1972: Hardcover, Softcover / Sachbücher/Politik, Gesellschaft, Wirtschaft/Politik; Graue Literatur
    Scope: 28 Seiten, 30 cm
  2. Read my lips?
    taxes and elections
    Author: Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; Ruthardt, Fabian
    Published: November 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    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. The data set provides indicators... more

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    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63
    Inter-library loan:
    No inter-library loan

     

    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. The data set 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 examine electoral cycles in tax reforms. Our results show that politicians postpone tax rate increases to after elections. A key innovation of our data set is the coverage of harmonized indices for six tax types. Examining heterogeneity across tax types, we find that electoral cycles are particularly pronounced for value added tax rates and personal income tax rates.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/248946
    Series: CESifo working paper ; no. 9401 (2021)
    Subjects: tax reforms; tax systems; tax rates; tax bases; data set; electoral cycle
    Scope: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  3. Read my lips?
    taxes and elections
    Author: Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; Ruthardt, Fabian
    Published: [2022]
    Publisher:  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... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 677
    Inter-library loan:
    No inter-library loan

     

    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.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272954
    Edition: This version: August 2022
    Series: EconPol working paper ; vol. 5, 71 (2021, November)
    Subjects: Tax reforms; tax systems; tax rates; tax bases; data set; electoral cycles
    Scope: 1 Online-Ressource (circa 59 Seiten), Illustrationen