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  1. Taxes and technological determinants of wage inequalities
    France 1976-2010
    Author: Bozio, Antoine; Breda, Thomas; Guillot, Malka
    Published: [2016]
    Publisher:  Centre de recherche en economie et statistique, [Palaiseau]

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    Language: English
    Media type: Book
    Format: Online
    Series: Série des documents de travail / Centre de recherche en economie et statistique ; no. 2016, 07
    Subjects: wage inequality; labour cost; Social Security contributions; tax incidence
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  2. The economic effects of a tax shift from direct to indirect taxation in France
    Author: Castro, Francisco de; Perelle, Marion; Priftis, Romanos
    Published: 2018
    Publisher:  Publications Office of the European Union, Luxembourg

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    Media type: Ebook
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    ISBN: 9789279774140
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    Series: Array ; 077 (March 2018)
    Subjects: Tax-shift; tax incidence; DSGE model
    Scope: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  3. Taxes and gender equality
    the incidence of the "tampon tax"
    Author: Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana
    Published: July 2023
    Publisher:  CESifo, Munich, Germany

    Many countries are currently debating whether to reduce or eliminate taxes on feminine hygiene products as a measure to address "period poverty" and promote gender equality. Legislators often reject proposals involving reforms of "tampon taxes" as... more

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    Many countries are currently debating whether to reduce or eliminate taxes on feminine hygiene products as a measure to address "period poverty" and promote gender equality. Legislators often reject proposals involving reforms of "tampon taxes" as the pass-through of sales taxes into consumer prices cannot be guaranteed. This paper uses a permanent reduction of the tax on tampons & pads in Germany in 2020 as a natural experiment to study the price and unit-sales effects of the tax. Exploiting an extensive data set on the unit sales and scanner prices of feminine hygiene products in Germany and Italy, our results indicate that the incidence of tampon taxes is fully on consumers, while demand for these products is price-inelastic. We do not find cross-price effects for a closely related product group, which remained taxed at the standard tax rate. Both the pass-through and demand effects are found to be homogenous along the pre-reform market-share and price distributions.

     
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    Source: Union catalogues
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    Media type: Book
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    hdl: 10419/279331
    Series: CESifo working papers ; 10580 (2023)
    Subjects: tax incidence; pass-through; gender equality; feminine hygiene products; period poverty
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  4. Taxing the gender gap
    labor market effects of a payroll tax cut for women in Italy
    Author: Rubolino, Enrico
    Published: 7-31-2023
    Publisher:  W.E. Upjohn Institute for Employment Research, Kalamazoo, MI

    This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary... more

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    This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs. Eligibility for the tax cut depends on the time elapsed in nonemployment status and varies discontinuously by the worker's municipality of residence, age, and occupation. Combining social security data on the universe of Italian private-sector workers with several empirical approaches, I find that the tax cut increases female employment and spurs business performance, especially where gender biases are more severe. By contrast, the tax cut does not raise workers' net wages. A cost-benefit analysis implies that the net cost of the policy is around one-fourth of the budgetary cost. These findings provide the first empirical evidence that differentiating payroll taxes by gender helps to reduce the gender employment gap, but not the gender pay gap.

     
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    hdl: 10419/283980
    Series: Upjohn Institute working paper ; 23, 386
    Subjects: gender gaps; female employment; payroll tax; tax incidence
    Scope: 1 Online-Ressource (circa 79 Seiten), Illustrationen
  5. Tax holidays and the heterogeneous pass-through of gasoline taxes
    Author: Tsvetanov, Tsvetan
    Published: December 14, 2022
    Publisher:  University of Kansas, Department of Economics, Lawrence, Kansas

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    Series: Working papers series in theoretical and applied economics ; 2022, 19
    Subjects: gasoline prices; gasoline tax; tax incidence; tax holiday
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  6. Does capital bear the burden of local corporate taxes?
    evidence from Germany
    Author: Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; Zoubek, Malte
    Published: [2023]
    Publisher:  Universität Siegen, Fakultät III, Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, Fachgebiet Volkswirtschaftslehre, Siegen, Germany

    Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market... more

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    Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that firms which are located in high tax jurisdictions and therefore face a possible high tax reduction significantly outperform firms in low tax jurisdictions during the decision-making process. The results indicate that firm owners partially bear the burden of local corporate taxes.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/274050
    Series: Discussion papers in economics ; no. 194, 23 (March 2023)
    Subjects: tax incidence; corporate tax; event study
    Scope: 1 Online-Ressource (circa 16 Seiten), Illustrationen
  7. VAT pass-through and competition
    evidence from the Greek Islands
    Author: Dimitrakopoulou, Lydia; Genakos, Christos; Kampouris, Themistoklis; Papadokonstantaki, Stella
    Published: [2023]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

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    Series: Discussion paper / Centre for Economic Performance ; no. 1923 (May 2023)
    Subjects: pass-through; tax incidence; gasoline; value added tax (VAT); market structure; competition; Greek Islands
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  8. Distributional impact of Indian GST
    Author: Mukherjee, Sacchidananda
    Published: [2023]
    Publisher:  National Institute of Public Finance and Policy, New Delhi

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    Series: NIPFP working paper series ; no. 403 (11-October-2023)
    Subjects: distributional impacts; tax incidence; progressive; regressive; Goods and ServicesTax (GST); Value Added Tax (VAT); rate restructuring; India
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  9. Excise tax incidence
    the inequity of taxing obesity and beauty
    Author: Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan
    Published: [2023]
    Publisher:  [Queen's Economics Department], [Kingston, Ontario]

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    Series: Development discussion paper ; 2023-06
    Subjects: excise tax; tax incidence; cosmetics; soft drinks; obesity; regressivity; Belize
    Scope: 1 Online-Ressource (circa 15 Seiten)
  10. Taxes and technological determinants of wage inequalities
    France 1976-2010
    Author: Bozio, Antoine; Breda, Thomas; Guillot, Malka
    Published: [2016]
    Publisher:  Paris-Jourdan Sciences Economiques, Paris

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    Media type: Book
    Format: Online
    Series: Working paper / Paris School of Economics ; no 2015, 05
    Subjects: wage inequality; labor cost; payroll tax; Social Security contributions; tax incidence
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
    Notes:

    Die Zählung sollte lauten: 2016, 05
  11. Negative tax incidence with multiproduct firms
    Author: D'Annunzio, Anna; Russo, Antonio
    Published: August 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    A fundamental result in the theory of commodity taxation is that taxes increase consumer prices and reduce supply, aggravating the distortions caused by market power. This result hinges on the assumption that each firm provides a single product. We... more

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    A fundamental result in the theory of commodity taxation is that taxes increase consumer prices and reduce supply, aggravating the distortions caused by market power. This result hinges on the assumption that each firm provides a single product. We study the effects of commodity taxes in presence of multiproduct firms that have market power. We consider a monopolist providing two goods and obtain simple conditions such that an ad valorem tax reduces the prices and increases the supply of both goods, thereby increasing total surplus. We show that these conditions can hold in a variety of settings, including add-on pricing, multiproduct retailing with price advertising, intertemporal models with switching costs and two-sided markets.

     
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    hdl: 10419/265916
    Series: CESifo working paper ; no. 9881 (2022)
    Subjects: commodity taxation; tax incidence; multi-product firms; monopoly
    Scope: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  12. Bearing the burden
    implications of tax reporting institutions and image concerns on evasion and incidence
    Author: Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; Metsälampi, Satu
    Published: June 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under... more

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    We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by buyers, respectively. Reporting behavior therefore responds to the intensity of deterrence. However, we find that prices do not fully reflect the lower taxes of the evaders. Thus, when only sellers report, tax incidence deviates from the prediction of the standard model, and there is deadweight loss even if tax revenue is low. Pricing, incidence, and reporting patterns in all treatments can be explained by a model of lying costs with image concerns that give rise to a motivation to appear honest.

     
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    hdl: 10419/263721
    Series: CESifo working paper ; no. 9791 (2022)
    Subjects: tax evasion; tax incidence; third-party reporting; double auction; social image; experiment
    Scope: 1 Online-Ressource (circa 79 Seiten), Illustrationen
  13. Taxation, information acquisition, and trade in decentralized markets
    theory and test
    Author: Dang, Tri-Vi; Liu, Xiaoxi; Morath, Florian
    Published: [2022]
    Publisher:  Faculty of Economics and Statistics, University of Innsbruck, Innsbruck, Austria

    This paper shows that a transaction tax makes trades in decentralized markets more information sensitive and enlarges the range of information costs for which the equilibrium exhibits private information acquisition and endogenous adverse selection.... more

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    This paper shows that a transaction tax makes trades in decentralized markets more information sensitive and enlarges the range of information costs for which the equilibrium exhibits private information acquisition and endogenous adverse selection. A transaction tax reduces the probability of trade. The opposite implications hold for a tax on capital gains. The theoretical implications of a transaction tax are tested using a tax policy change in one segment of Singapore's housing market. Using various proxies for information sensitivity, the triple difference-in-difference analysis shows that a higher transaction tax reduces turnover more strongly when trades are more information sensitive.

     
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    hdl: 10419/273681
    Series: Working papers in economics and statistics ; 2022, 8
    Subjects: Bargaining; information acquisition; taxation; transaction tax; capital gains tax; tax incidence; decentralized markets; housing markets; policy experiment; information sensitivity
    Scope: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  14. Taxing the gender gap
    labor market effects of a payroll tax cut for women in Italy
    Author: Rubolino, Enrico
    Published: April 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper studies the labor market effects of a large employer-borne payroll tax cut for unemployed women, introduced in Italy since 2013. I combine social security data with several empirical approaches, leveraging the time-limited application of... more

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    This paper studies the labor market effects of a large employer-borne payroll tax cut for unemployed women, introduced in Italy since 2013. I combine social security data with several empirical approaches, leveraging the time-limited application of the tax scheme and discontinuities in eligibility criteria across municipalities, cohorts, and occupations. I find that the payroll tax cut generates long-lasting growth in female employment, reduces the time spent on welfare, and spurs business growth, without crowding out male employment. By contrast, the tax cut does not raise net wages, suggesting that tax incidence is mostly on firms. A cost-benefit analysis implies that the net cost of the policy is nearly half of the budgetary cost. These findings suggest that employer-borne payroll tax cuts are an efficient strategy to raise demand for female labor and tackle the gender employment gap, but they are not sufficient for reducing the gender pay gap.

     
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    Other identifier:
    hdl: 10419/260801
    Series: CESifo working paper ; no. 9671 (2022)
    Subjects: gender gap; female employment; payroll tax; tax incidence
    Scope: 1 Online-Ressource (circa 92 Seiten), Illustrationen
  15. Universal basic income programs
    how much would taxes need to rise? : evidence for Brazil, Chile, India, Russia, and South Africa
    Author: Enami, Ali; Gentilini, Ugo; Larroulet, Patricio; Lustig, Nora; Monsalve, Emma; Quan, Siyu; Rigolini, Jamele
    Published: 2021 June
    Publisher:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Series: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 582 (2021)
    Subjects: Universal basic income; microsimulation; inequality; poverty; tax incidence
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  16. Reforming the individual direct taxation system of North Cyprus
    Author: Jenkins, Glenn P.; Sokhanvar, Amin; Altıok, Hasan Ulaş
    Published: [2021]
    Publisher:  [Queen's Economics Department], [Kingston, Ontario]

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    Source: Union catalogues
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    Series: Development discussion paper ; 2021-08
    Subjects: pension funds; personal income tax; tax incidence; tax compliance; fiscal equity
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  17. Taxing the gender gap
    labor market effects of a payroll tax cut for women in Italy
    Author: Rubolino, Enrico
    Published: [2022]
    Publisher:  Université de Lausanne, Faculté des hautes études commerciales (HEC), Département d'économie, Lausanne

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    Series: Cahier de recherches économiques du Département d'Economie ; 22, 01
    Subjects: gender gap; female employment; payroll tax; tax incidence
    Scope: 1 Online-Ressource (circa 90 Seiten), Illustrationen
  18. Car registration taxes across EU countries, MNEs' profitability, and the role of market concentration
    Author: Shehaj, Pranvera; Zagler, Martin
    Published: [2022]
    Publisher:  WU Vienna University of Economics and Business, Vienna

    Despite the European Commission’s concrete steps to integrate the national car markets and reduce car price dispersion, significant car price differences exist. Moreover, international differences in taxation of sales and registration of motor... more

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    Despite the European Commission’s concrete steps to integrate the national car markets and reduce car price dispersion, significant car price differences exist. Moreover, international differences in taxation of sales and registration of motor vehicles do not give rise to considerable cross-border shopping. This paper discusses the effects of one-off car registration taxes (CRT) and market concentration level on the profitability of multinational enterprises (MNEs) operating in the European Union car industry. Our simple theoretical framework shows that firm’s profits depend on the demand function and therefore on taxes applied to prices. We overcome empirically the challenges of making informative theoretical predictions on the pass-through rate under imperfect competition. We find that car registration taxes, - both as ad valorem taxes and as specific taxes, - have a significant negative effect on MNEs’ profitability. Our findings show a statistically significant positive effect of market concentration on profitability. Finally, our results suggest that the degree of competitiveness in the car market moderates the effect of car registration taxes on firm profitability only in EU countries where the CRT is formulated as an ad valorem tax, with the negative effect of the ad valorem CRT becoming higher as the car market becomes less competitive

     
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    Edition: This version, 16 February 2022
    Series: WU international taxation research paper series ; no. 2022, 04
    Subjects: car registration tax (CRT); market concentration; tax incidence; profitability; multinational enterprises; EU car industry
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  19. Firm heterogeneity and the impact of payroll taxes
    Author: Bíró, Anikó; Branyiczki, Réka; Lindner, Attila; Márk, Lili; Prinz, Daniel
    Published: [2022]
    Publisher:  Institute for Fiscal Studies, [London]

    We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, we examine the heterogeneous impact of the policy. Employment increases most at low-productivity... more

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    We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, we examine the heterogeneous impact of the policy. Employment increases most at low-productivity firms offering low-wage jobs, which tend to hire from unemployment, while the effects are more muted for high-productivity firms offering high-wage jobs. At the same time, wages only increase at high-productivity firms. These results point to important heterogeneity in the incidence of payroll tax cuts across firms and highlight that payroll taxes have a significant impact on the composition of jobs in the labor market.

     
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    hdl: 10419/284219
    Series: Working paper / lnstitute for Fiscal Studies ; 22, 49
    Subjects: payroll tax; tax incidence; firm heterogeneity
    Scope: 1 Online-Ressource (circa 106 Seiten), Illustrationen
  20. Welfare-enhancing taxation and price discrimination
    Author: D'Annunzio, Anna; Russo, Antonio
    Published: October 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We analyze the effects of commodity taxation in markets where suppliers implement second-degree price discrimination schemes, such as offering different package sizes and quality-differentiated versions of the same product. In these markets,... more

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    We analyze the effects of commodity taxation in markets where suppliers implement second-degree price discrimination schemes, such as offering different package sizes and quality-differentiated versions of the same product. In these markets, suppliers distort the quantity (or quality) intended for all types of consumers, except for those with the highest marginal willingness to pay. We show that differentiated ad valorem taxes can alleviate this distortion, and thus increase government revenue as well as welfare, provided the tax rate increases with the size (or quality) of the good supplied.

     
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    hdl: 10419/267240
    Series: CESifo working paper ; no. 10007 (2022)
    Subjects: commodity taxation; tax incidence; price discrimination
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  21. Tributação indireta
    alíquotas efetivas e incidência sobre as famílias
    Author: Silveira, Fernando Gaiger; Palomo, Theo Ribas; Cornelio, Felipe Moraes; Tonon, Marcelo Resende
    Published: dezembro de 2022
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Brasília

    The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity... more

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    The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as expenditure on consumer goods and services, to which effective indirect tax rates are applied. The tax rates are estimated based on a developed methodology that considers the taxes on inputs and capital goods present in the final demand products, based on the Input-Output Tables. A translator is also developed between the table products and the countless goods and services whose consumption is determined in the POF. The results show that the regressive effect of indirect taxes predominates in the redistributive effect of the tax system as a whole, that is, it surpasses the small redistributive effect of direct taxation. The aim is also to identify the most burdened expenditure items and the effects of the design of indirect taxes, which include exemptions and lower incidences, on the regressive nature of indirect taxes. At the end of the paper, it is argued that the path to greater equity is to expand direct and its progressivity, keeping in mind that indirect taxes are a key part of social protection in a country that has been showing a positive redistributive performance.

     
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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/284879
    Series: Texto para discussão / Ipea ; 2823
    Subjects: Indirect taxation; income distribution; tax incidence
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  22. Universal basic income, taxes, and the poor
    Author: Lustig, Nora; Martinez Pabon, Valentina
    Published: [2022]
    Publisher:  Tulane University, Department of Economics, New Orleans, LA

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 528
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Tulane Economics working paper series ; 2205 (September 2022)
    Subjects: universal basic income; microsimulation; inequality; poverty; tax incidence
    Scope: 1 Online-Ressource (circa 19 Seiten)
  23. Universal basic income programs
    how much would taxes need to rise? : evidence for Brazil, Chile, India, Russia, and South Africa
    Author: Enami, Ali; Gentilini, Ugo; Larroulet, Patricio; Lustig, Nora; Monsalve, Emma; Quan, Siyu; Rigolini, Jamele
    Published: May 2021
    Publisher:  Tulane University, Department of Economics, New Orleans, LA

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Tulane Economics working paper series ; 2108
    Subjects: Universal basic income; microsimulation; inequality; poverty; tax incidence
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  24. Incidence of capital income taxation in a lifecycle economy with firm heterogeneity
    Author: Tran, Chung; Wende, Sebastian
    Published: [2021]
    Publisher:  Australian National University, Canberra

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: TTPI - working papers ; 2021, 1 (January 2021)
    Subjects: Excess burden; tax incidence; distributional effects; overlapping generations; dynamic general equilibrium
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  25. Monopsony power, income taxation and welfare
    Author: Hummel, Albert Jan
    Published: [2021]
    Publisher:  Tinbergen Institute, Amsterdam, The Netherlands

    This paper studies the implications of monopsony power for optimal income taxation and welfare. Firms observe workers' abilities while the government does not and monopsony power determines what share of the labor market surplus is translated into... more

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    This paper studies the implications of monopsony power for optimal income taxation and welfare. Firms observe workers' abilities while the government does not and monopsony power determines what share of the labor market surplus is translated into profits. Monopsony power increases the tax incidence that falls on firms. This makes labor income taxes less (more) effective in redistributing labor income (profits). The optimal tax schedule is less progressive. Monopsony power alleviates the equity-efficiency trade-off that occurs because the government does not observe ability, but at the expense of exacerbating capital income inequality. I illustrate these findings for the US economy

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/237784
    Series: Array ; TI 2021, 051
    Subjects: monopsony; optimal taxation; tax incidence
    Scope: 1 Online-Ressource (circa 77 Seiten), Illustrationen