Sanjeev Gupta,João Tovar Jalles,Jianhong Liu
Sanjeev Gupta
In this paper, we estimate short- and long-term tax buoyancy for 44 sub-Saharan African (SSA) countries during 1980-2017 using time series and panel techniques. We find that the long-term tax buoyancy is either one or slightly above one for...
A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020 [0.03%]
新冠疫情之前的公共财政研究概览：IIPF 2020
David R Agrawal,Ronald B Davies,Sara LaLumia et al.
David R Agrawal et al.
As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance Congress featured pape...
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand's tax return data [0.03%]
泰国税收数据中的纳税人长期储蓄响应税收补贴的证据
Athiphat Muthitacharoen,Trongwut Burong
Athiphat Muthitacharoen
This paper uses a panel of personal income tax return data for the population of Thai tax filers to examine how individuals respond to tax subsidy for long-term savings. We utilize the 2013 tax reform that lowered the price subsidy for long...
Sijbren Cnossen
Sijbren Cnossen
It is widely agreed that in countries without major constraints on administrative capacity, a value-added tax (VAT) should tax all goods and services at a uniform rate. In these countries, VAT's C-efficiency, that is, actual revenue over po...
Mindy Herzfeld
Mindy Herzfeld
The Tax Cuts & Jobs Act (TCJA) introduced the most significant changes to the US international tax system in decades. The law changes have been criticized for reducing equity, benefiting wealthier business owners at the expense of individua...
Taxing capital and labor when both factors are imperfectly mobile internationally [0.03%]
当资本和劳动力在国际上均不能完全自由流动情况下的征税问题
Hippolyte d&#x;Albis,Agnès Bénassy-Quéré
Hippolyte d&#x;Albis
We revisit the standard theoretical model of tax competition to consider imperfect mobility of both capital and labor. We show that the mobility of one factor affects the taxation of both factors and that the "race-to-the-bottom" narrative ...
Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare [0.03%]
Pigou与21世纪福利经济学
Ottmar Edenhofer,Max Franks,Matthias Kalkuhl
Ottmar Edenhofer
The year 2020 marks the centennial of the publication of Arthur Cecil Pigou's magnum opus The Economics of Welfare. Pigou's pricing principles have had an enduring influence on the academic debate, with a widespread consensus having emerged...
Ronald B Davies,Iulia Siedschlag,Zuzanna Studnicka
Ronald B Davies
It is well documented that foreign investment inflows are deterred by host taxes. What is less clear, however, is the degree to which these aggregate changes are driven by firm choices at the extensive (whether to invest) or intensive (how ...
Kangoh Lee
Kangoh Lee
This paper studies the role of the tax on mobile capital in labor markets with matching frictions and the effects of such frictions on inefficiency of capital taxation. Firms acquire capital and create vacancies, and workers apply for firms...
Expected effects of the US tax reform on other countries: global and local survey evidence [0.03%]
美国税制改革对其他国家预期影响的调查证据：全球与地区视角
Dorine Boumans,Clemens Fuest,Carla Krolage et al.
Dorine Boumans et al.
The Tax Cuts and Jobs Act constitutes the largest change to the US tax system since the 1980s and thoroughly alters the way in which multinational companies are taxed. Current assessments on the reform's international impact vary widely. Th...