How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China [0.03%]
中国工资税减免作为应对新冠肺炎疫情的措施有多大的针对性？
Wei Cui,Jeffrey Hicks,Max Norton
Wei Cui
Numerous countries cut payroll taxes in response to COVID-19, including China, which reduced employer contributions by up to 21 percentage points. We use administrative data on more than 800,000 Chinese firms to evaluate payroll tax cuts as...
Public support for tax policies in COVID-19 times: evidence from Luxembourg [0.03%]
新冠肺炎时期的税收政策公众支持度——来自卢森堡的证据
Javier Olivera,Philippe Van Kerm
Javier Olivera
We study attitudes towards the introduction of hypothetical new taxes to finance the cost of the COVID-19 pandemic. We rely on survey data collected in Luxembourg in 2020. The survey asks for the agreement of respondents over: a one-time ne...
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes [0.03%]
基于收入与支出的财政巩固：联邦开支削减向地方税的传导效应
Luigi Marattin,Tommaso Nannicini,Francesco Porcelli
Luigi Marattin
A growing literature emphasizes that the output effect of fiscal consolidation hinges on its composition, as the choice of increasing revenues vs cutting expenditure is not neutral. Existing studies, however, underscore the role of local go...
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany [0.03%]
德国短期工作制和自由政策措施在缓解新冠肺炎疫情危机影响中的作用
Michael Christl,Silvia De Poli,Tine Hufkens et al.
Michael Christl et al.
In this paper, we investigate the impact of the COVID-19 pandemic on German household income in 2020 using a micro-level approach. We combine a microsimulation model with novel labour market transition techniques to simulate the COVID-19 sh...
Vladimir V Dashkeev,Stephen J Turnovsky
Vladimir V Dashkeev
This paper compares the implications of tax system and public borrowing limit asymmetries for the welfare cost of business cycles and interregional consumption risk sharing in a two-region fiscal union. We identify the welfare-improving and...
Environmental offsets and production externalities under monopolistic competition [0.03%]
垄断竞争下的环境补偿与生产外部性
Masatoshi Yoshida,Stephen J Turnbull,Mitsuru Ota
Masatoshi Yoshida
In a monopolistically competitive model with production externalities, where individuals voluntarily provide offsets which compensate for degradation of environmental quality caused by their income earning activities, this paper examines ho...
Pandemic and progressivity [0.03%]
大流行与进步性
Alexander Klemm,Paolo Mauro
Alexander Klemm
Based on a survey of 2500 US adults, we show that serious illness or job losses caused by the COVID-19 pandemic increase support for temporary progressive levies or structural progressive tax reform, controlling for socioeconomic and demogr...
Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties [0.03%]
股息预扣税税率：对称与不对称或单一等级与多等级双重征税条约
Kunka Petkova
Kunka Petkova
Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric (single-rated) and 59% are asymmetric (multi-rated), i.e., they prescribe different dividend withholding tax rates depending on the foreign investor's ownershi...
Frictions and taxpayer responses: evidence from bunching at personal tax thresholds [0.03%]
摩擦力与纳税人的反应：来自个人税门槛上的捆绑证据
Stuart Adam,James Browne,David Phillips et al.
Stuart Adam et al.
We exploit kinks and notches in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. At kinks, where the marginal rate rises, we find bunching by company ow...
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance [0.03%]
《ITAX》2020年IIPF特刊简介：环境经济与公共财政之间相互作用的思考
Mireille Chiroleu-Assouline,Marco Runkel
Mireille Chiroleu-Assouline