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  1. Revisiting tax on top income
    Author: İmrohoroğlu, Ayşe; Kumru, Cagri; Nakornthab, Arm
    Published: February 2018
    Publisher:  Australian National University, [Canberra]

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    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 0868316601
    Series: ANU working papers in economics and econometrics ; #660
    Subjects: Entrepreneurship; taxation; progressivity; labor supply
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  2. Tax and corruption
    a global perspective
    Author: Evans, Chris; Krever, Richard E.; Alm, James
    Published: March 2018
    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 ; 1805
    Subjects: Corruption; taxation; tax compliance
    Scope: 1 Online-Ressource (circa 5 Seiten)
  3. Marriage, divorce, and tax and transfer policy
    Author: Isaac, Elliott
    Published: November 2018
    Publisher:  Tulane University, Department of Economics, New Orleans, LA

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    Media type: Book
    Format: Online
    Series: Tulane Economics working paper series ; 1810
    Subjects: taxation; marriage; divorce; EITC; TANF; AFDC
    Scope: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  4. The effects of tax changes on economic activity
    a narrative approach to frequent anticipations
    Author: García-Uribe, Sandra
    Published: 2018
    Publisher:  Banco de España, Madrid

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Documentos de trabajo / Banco de España, Eurosistema ; no. 1828
    Subjects: fiscal policy; taxation; mass media; information; beliefs; random forests
    Scope: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  5. The paradox of power
    understanding fiscal capacity in imperial China and absolutist regimes
    Author: Ma, Debin; Rubin, Jared
    Published: March 2017
    Publisher:  Economic History Department, London School of Economics and Political Science, London, UK

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    Language: English
    Media type: Book
    Format: Online
    Series: Economic history working papers / LSE, Economic History Department ; no: 261, 2017
    Subjects: administrative capacity; fiscal capacity; state capacity; principal-agent problem; monitoring; credible commitment; absolutism; limited government; taxation; China; Europe; Qing Empire
    Scope: 1 Online-Ressource (circa 51 Seiten)
  6. Price and quantity effects of the German real estate transfer tax
    Author: Petkova, Kunka; Weichenrieder, Alfons J.
    Published: 15 June 2017
    Publisher:  Universität Wien, Wien

    This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single-family houses in Germany are owner-occupied, apartments are usually held by private and incorporated investors. For this reason, we... more

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    This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single-family houses in Germany are owner-occupied, apartments are usually held by private and incorporated investors. For this reason, we conducted a regression analysis to determine the effects of increasing RETT on the number and the prices of transactions separately for these two market segments. Our findings suggest that increasing the RETT by 1% is associated with a decline in transactions by 0.23% for single-family houses, but with no significant effect on the prices of traded houses. Conversely, for apartments, we find no significantly negative effects on the transactions, but the price effect of the RETT tends to be negative. Finally, for vacant lots, we find even larger quantity effects than for singlefamily houses suggesting roughly an elasticity of -1. The results for this specific market segment indicate that the government operates near the top of a Laffer curve

     
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    Language: English
    Media type: Book
    Format: Online
    Edition: This version: 15 June 2017
    Series: WU international taxation research paper series ; no. 2017, 07
    Subjects: real estate transaction tax; stamp duty; housing market; taxation; financial transaction tax
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  7. The Date of Mark's Gospel apart from the Temple and Rumors of War
    The Taxation Episode (12:13-17) as Evidence
    Author: Zeichmann, Christopher B.
    Published: [2017]

    It is difficult to determine a precise date for the composition of the Gospel of Mark, even if it is widely believed to have been written during the decade spanning 64-73 c.e. I suggest in this article that the academic disagreement is due to heavy... more

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    Index theologicus der Universitätsbibliothek Tübingen
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    It is difficult to determine a precise date for the composition of the Gospel of Mark, even if it is widely believed to have been written during the decade spanning 64-73 c.e. I suggest in this article that the academic disagreement is due to heavy reliance on Mark's ambiguous temple-and-war passages (esp. 13:1 -23), which can be read realistically in disparate historical contexts. 1 propose to supplement such work with an examination of the taxation episode (12:13-17), a pericope with subtle indicators of Mark's historical context, including geopolitical administration, coinage circulation, and tax policies. I suggest that these data cumulatively indicate that the Gospel of Mark was not written earlier than 29 August 71 c.e.

     
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    Source: Union catalogues
    Language: English
    Media type: Article (journal)
    Format: Print
    Parent title: Enthalten in: The catholic biblical quarterly; Washington, DC : Catholic University of America Press, 1939; 79(2017), 3, Seite 422-437

    Subjects: Apokalyptik; Datierung; Steuer; BIBLE. Mark; COINAGE; denarius; FISCAL policy; fiscus ludaicus; GEOPOLITICS; Gospel of Mark; HISTORY; Jewish War; Roman Empire; taxation; WAR
  8. Norm compliance, enforcement, and the survival of redistributive institutions
    Author: Gürdal, Mehmet Y.; Torul, Orhan; Vostroknutov, Alexander
    Published: [2019]
    Publisher:  Graduate School of Business and Economics, Maastricht

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: [Research memorandum] / Maastricht University, Graduate School of Business and Economics (GSBE) ; RM/19, 011
    Subjects: social norms; taxation; redistribution; egalitarianism; libertarianism; limited enforcement
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  9. An age-differentiated tax on bequests
    Author: Pestieau, Pierre; Ponthière, Grégory
    Published: [2018]
    Publisher:  CORE, [Louvain-la-Neuve]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 2078.1/196298
    Series: CORE discussion papers ; 2018, 06
    Subjects: Bequest; taxation; age discrimination; mortality
    Scope: 1 Online-Ressource (circa 14 Seiten)
  10. Pareto-improving structural reforms
    Author: Saint-Paul, Gilles
    Published: [2018]
    Publisher:  Paris-Jourdan Sciences Economiques, Paris

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    Format: Online
    Series: Working paper / Paris School of Economics ; no 2018, 56
    Subjects: Structural reform; deregulation; price controls; Pareto optimality; rent seeking; taxation; compensatory transfers
    Scope: 1 Online-Ressource (circa 64 Seiten)
  11. Dissecting the sinews of power
    international trade and the rise of Britain's fiscal-military state,1689-1823
    Author: Dal Bó, Ernesto; Hutková, Karolina; Leucht, Lukas; Yuchtman, Noam
    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. 1931 (July 2023)
    Subjects: fiscal capacity; international trade; British empire; taxation
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  12. Fiscal dependence on extractive revenues
    measurement and concepts
    Author: McNabb, Kyle
    Published: March 2023
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The aims of this paper are twofold. It firstly identifies and discusses the extent to which public revenues from natural resources are adequately captured in existing cross-country revenue databases, before exploring the extent to which such data can... more

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    The aims of this paper are twofold. It firstly identifies and discusses the extent to which public revenues from natural resources are adequately captured in existing cross-country revenue databases, before exploring the extent to which such data can be used to estimate countries' fiscal dependence on extractives. I first discuss key conceptual, definitional and measurement issues, before comparing the coverage of key existing databases, notably the UNU-WIDER Government Revenue Dataset (GRD). I then propose a new measure of fiscal dependence on extractive revenues (FDE). Whilst a number of existing studies have attempted to better quantify countries' resource dependence, to the best of my knowledge none has yet proposed an indicator that ties the idea of dependence to any outcomes. The FDE simply calculates the extent to which extractive-producing countries can fund day-to-day government spending with non-extractive revenues. I find that the FDE is strongly correlated with existing measures of extractive dependence but can ultimately tell us more about countries' fiscal positions and resulting vulnerability to shocks to revenue or government spending.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292673543
    Other identifier:
    hdl: 10419/283742
    Series: WIDER working paper ; 2023, 46
    Subjects: extractives; government revenues; taxation; resource curse
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  13. The role of social protection and tax policies in cushioning crisis impacts on income and poverty in low- and middle-income countries
    a rapid scoping review
    Author: Oliveira, Rodrigo Carvalho; Lastunen, Jesse; Rattenhuber, Pia; Samarin, Melissa; Shahir, Adnan
    Published: January 2023
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    In the wake of the COVID-19 pandemic, several countries enacted tax and social protection measures to help mitigate the economic hardship faced by individuals and households. This experience underscores the need to better understand the impact of... more

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    In the wake of the COVID-19 pandemic, several countries enacted tax and social protection measures to help mitigate the economic hardship faced by individuals and households. This experience underscores the need to better understand the impact of such programmes on incomes and poverty during crises, especially in low- and middle-income countries (LMICs) where they are most needed. This paper reviews existing empirical literature on the subject, conducting a scoping review on quantitative studies published between 2000 and 2022. Following a structured selection approach, we identify 38 studies about the role of social protection and taxation in LMICs during periods of crisis. The results reveal that LMICs often enact both vertical and horizontal expansions of existing unconditional cash transfer schemes during crises, although the applications vary by geography. Our research also suggests a sharp increase in recent studies because of the COVID-19 pandemic, and a large variety of methods used to study the subject. In terms of effects, social protection can help cushion households against crises, but the effect size depends on the policy adopted, country context, and type of crisis. The minimal empirical evidence about tax policy studies do not enable us to draw conclusions.

     
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    Media type: Ebook
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    ISBN: 9789292673147
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    hdl: 10419/283702
    Series: WIDER working paper ; 2023, 6
    Subjects: social protection; taxation; crises; developing countries
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  14. Visual nudges
    how deterrence and equity shape tax compliance attitudes and behaviour in rwanda
    Author: Santoro, Fabrizio; Mascagni, Giulia
    Published: August 2022
    Publisher:  The International Centre for Tax and Development at the Institute of Development Studies, Brighton, UK

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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781804700242
    Series: ICTD working paper ; 145
    Subjects: survey experiment; taxation; tax morale; tax compliance
    Scope: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  15. Mobile money taxation and informal workers
    evidence from Ghana's e-levy
    Author: Anyidoho, Nana Akua; Gallien, Max; Rogan, Mike; Boogaard, Vanessa van den
    Published: September 2022
    Publisher:  The International Centre for Tax and Development at the Institute of Development Studies, Brighton, UK

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    Media type: Ebook
    Format: Online
    ISBN: 9781804700334
    Series: ICTD working paper ; 146
    Subjects: taxation; digital financial services; mobile money; informality; Ghana
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  16. Unpacking 'tax morale'
    distinguishing between conditional and unconditional views of tax compliance
    Author: Prichard, Wilson
    Published: September 2022
    Publisher:  The International Centre for Tax and Development at the Institute of Development Studies, Brighton, UK

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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781804700372
    Series: ICTD working paper ; 147
    Subjects: taxation; tax morale; social contract; state-building
    Scope: 1 Online-Ressource (circa 24 Seiten)
  17. The economic effects of Covid-19 in Sweden
    a report on income, taxes, distribution, and government support policies
    Author: Angelov, Nikolay; Waldenström, Daniel
    Published: July 2023
    Publisher:  CESifo, Munich, Germany

    This report analyses the economic consequences of the coronavirus pandemic and support policies using underutilized data sources from the Swedish Tax Agency's tax register, which provides real-time information on firm sales and employees' wage... more

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    This report analyses the economic consequences of the coronavirus pandemic and support policies using underutilized data sources from the Swedish Tax Agency's tax register, which provides real-time information on firm sales and employees' wage income. Firms' sales, particularly in areas heavily impacted by COVID-19, declined by 6.1% on average, inducing a drastic economic recession. Excise tax revenue analysis reveals a decline in industrial electricity and air travel tax revenues, but a rise in alcohol tax revenue. The hospitality industry experienced significant negative effects, with drops in sales, employment, and wage income. Payroll tax revenues decreased due to government intervention, whereas sick pay drastically increased. Average pre-tax labor income decreased by 5%, largely due to increased unemployment among part-time workers, escalating income inequality. Policy simulations indicate government support measures mitigated wage income reduction and unemployment rise, yet they contributed to income inequality under certain conditions. These results provide insight into the diverse, yet significant, economic impacts of the pandemic. A number of policy recommendations are presented based on the empirical findings.

     
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    Source: Union catalogues
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    Media type: Book
    Format: Online
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    hdl: 10419/279297
    Series: CESifo working papers ; 10547 (2023)
    Subjects: Covid-19; taxation; firms; wages; inequality
    Scope: 1 Online-Ressource (circa 151 Seiten), Illustrationen
  18. Subsidy and taxation in all-pay auctions und incomplete information
    Author: Minchuk, Yizhaq; Sela, Aner
    Published: [2021]
    Publisher:  Monaster Center for Economic Research, Ben-Gurion University of the Negev, Beer Sheva, Israel

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    Series: Discussion paper / [Ben-Gurion University of the Negev, Department of Economics] ; no. 21, 04 (August 2021)
    Subjects: All-pay auctions; subsidy; taxation
    Scope: 1 Online-Ressource (circa 26 Seiten)
  19. Subsidy and taxation in all-pay auctions under incomplete information
    Author: Minchuk, Yizhaq; Sela, Aner
    Published: [2022]
    Publisher:  Monaster Center for Economic Research, Ben-Gurion University of the Negev, Beer Sheva, Israel

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    Series: Discussion paper / [Ben-Gurion University of the Negev, Department of Economics] ; no. 22, 04 (October 2022)
    Subjects: All-pay auctions; subsidy; taxation
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  20. Taxation and migration by the super-rich
    Author: Advani, Arun; Burgherr, David; Summers, Andy
    Published: September 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Using administrative data on the globally connected super-rich in the UK, we study the effect of a large tax reform on migration behaviour. Prior to 2017, offshore investment returns for 'non-doms' - individuals tax-resident in the UK but with... more

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    Using administrative data on the globally connected super-rich in the UK, we study the effect of a large tax reform on migration behaviour. Prior to 2017, offshore investment returns for 'non-doms' - individuals tax-resident in the UK but with connections to other countries – were untaxed. People making use of that tax status are strongly concentrated at the top of the income distribution: 86% are in the UK top 1% and 29% in the top 0.1% once overseas investment income is taken into account. A reform in 2017 brought long-stayers, who had been in the UK for at least 15 of the last 20 years, into the standard tax system, reducing their effective net-of-average-tax rate by 18%. We find that emigration responses were modest: our central estimate is that the emigration rate increases by 0.26 percentage points for a 1% decline in the net-of-tax rate, and we can rule out increases larger than 0.4 percentage points. Dispelling fears that the targeted taxpayers were able to circumvent the tax hike, we find large average increases in income reported and tax paid in the UK of more than 150%.

     
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    Other identifier:
    hdl: 10419/279130
    Series: Discussion paper series / IZA ; no. 16432
    Subjects: taxation; migration; capital income; inequality; mobility
    Scope: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  21. Modelling fiscal policy with OLGA Treasury's OverLapping Generations model of the Australian economy
    Author: Cai, Yiyong; Gustafsson, Linus; Kouparitsas, Michael A.; Smith, Jazmine; Zhang, Rachel
    Published: August 2023
    Publisher:  The Treasury, Canberra

    To meet the needs of a broad set of internal and external stakeholders now and into the future the Australian Treasury maintains a significant macroeconomic modelling capability. Treasury's current inhouse capability is similar to that of the US... more

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    To meet the needs of a broad set of internal and external stakeholders now and into the future the Australian Treasury maintains a significant macroeconomic modelling capability. Treasury's current inhouse capability is similar to that of the US Congressional Budget Office (CBO) and the Joint Committee on Taxation (JCT). These agencies have a suite of macroeconomic models to quantify the general equilibrium effects of policy on economic activity, household welfare and public finances. In this paper we introduce one of the models in that suite, Treasury's overlapping generations model of the Australian economy (hereafter OLGA). OLGA has been developed by economists in Treasury's Macroeconomic Analysis and Policy Division to support Treasury's counterfactual fiscal policy analysis. OLGA is a small open economy variant of the well-known lifecycle model developed by Auerbach and Kotlikoff (1987). It has been calibrated to Australian data and policy settings.

     
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    ISBN: 9781925832822
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    hdl: 10419/280824
    Series: Treasury working paper / Australian Government, The Treasury ; 2023, 02
    Subjects: lifecycle model; overlapping generations; heterogeneous households; general equilibrium; taxation; fiscal policy
    Scope: 1 Online-Ressource (circa 91 Seiten), Illustrationen
  22. The spillover effect of managerial taxes on mutual fund risk-taking
    Author: Bührle, Anna Theresa; Yen, Chia-Yi
    Published: [2023]
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    When faced with higher managerial taxes, mutual fund managers who personally invest in the funds they manage take on greater risk. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous tax shock, we observe that... more

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    When faced with higher managerial taxes, mutual fund managers who personally invest in the funds they manage take on greater risk. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous tax shock, we observe that co-investing fund managers increase risk-taking by 8%. Specifically, these managers adjust their portfolios by investing in stocks with higher beta. The observed effect appears to be driven by agency incentives, particularly for funds with a more convex flow-performance relationship and for managers who have underperformed compared to their peers in the past two years. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in transmitting managerial tax shocks to mutual funds.

     
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    hdl: 10419/274023
    Edition: First version: July 18, 2023
    Series: Discussion paper / ZEW ; no. 23, 028 (08/2023)
    Subjects: risk-taking; taxation; mutual funds; co-investment
    Scope: 1 Online-Ressource (circa 57 Seiten), Illustrationen
  23. Time averaging meets labor supplies of heckman, lochner, and taber
    Author: Graves, Sebastian; Gregory, Victoria; Ljungqvist, Lars; Sargent, Thomas J.
    Published: 04 August 2023
    Publisher:  Centre for Economic Policy Research, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    LZ 161
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    Location:
    Universitätsbibliothek Mannheim
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Array ; DP18345
    Subjects: Time averaging; labor supply elasticity; retirement; taxation; Laffer curve; social security reform
    Scope: 1 Online-Ressource (circa 85 Seiten), Illustrationen
  24. The politics of taxation and tax reform in times of crisis
    Covid-19 and attitudes towards taxation in Sierra Leone
    Author: Boogaard, Vanessa van den; Prichard, Wilson; Orgeira, Nicolas
    Published: May 2023
    Publisher:  The International Centre for Tax and Development at the Institute of Development Studies, Brighton, UK

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Nicht speichern
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781804701188
    Other identifier:
    Series: ICTD working paper ; 166
    Subjects: Covid-19; taxation; taxpayer perceptions; tax morale; tax compliance; political economy
    Scope: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  25. Between God, the people, and the state
    citizen conceptions of zakat
    Author: Gallien, Max; Javed, Umair; Boogaard, Vanessa van den
    Published: May 2023
    Publisher:  The International Centre for Tax and Development at the Institute of Development Studies, Brighton, UK

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Nicht speichern
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    No inter-library loan
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781804701195
    Other identifier:
    Series: ICTD working paper ; 167
    Subjects: zakat; taxation; informal tax; state; Pakistan; Egypt; Morocco
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen