Search Results - subject:"consumption taxes"

Shifting taxes from labor to consumption : efficient, but regressive?

Pestel, Nico; Sommer, Eric - 2013

Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in...

Persistent link: https://www.econbiz.de/10010241589

Cooperative and non-cooperative equilibrium consumption taxes in the presence of cross-border pollution

Michael, Michael S.; Hatzipanayotou, Panos - 2013

this framework we examine i) the non-cooperative equilibrium consumption taxes and compare them to when pollution is only … local, ii) the cooperative equilibrium consumption taxes and we compare them to the non-cooperative tax rates, and iii …

Persistent link: https://www.econbiz.de/10010212652

Shifting taxes from labor to consumption : efficient, but regressive?

Pestel, Nico; Sommer, Eric - 2013

Persistent link: https://www.econbiz.de/10010225955

Taxation of goods and services from 1862 to 2010

Stenkula, Mikael - 2013

This paper presents annual Swedish time series data on consumption taxes, i.e. the indirect taxation of goods and … services, between 1862 and 2010. As a share of total state tax revenues, consumption taxes were very high at the beginning of … the period, though as a share of GDP it was rather low. At this time, customs duties and specific consumption taxes on …

Persistent link: https://www.econbiz.de/10009709460

Budget policy of social development : monograph

Chugunov, Igor; Makohon, Valentyna; Pasichnyi, Mykola; … - 2018

Persistent link: https://www.econbiz.de/10012249306

Tax incidence in a vertical supply chain : evidence from cigarette wholesale prices

Rozema, Kyle - In: National tax journal 71 (2018) 3, pp. 427-450

Persistent link: https://www.econbiz.de/10011928087

Tariff-Tax Reforms in Large Economies

Tervala, Juha; Ganelli, Giovanni - International Monetary Fund (IMF) - 2012

This paper studies tariff-tax reforms in a calibrated two-region global New Keynesian model composed of a developing and an advanced region. In our baseline calibration, a revenue-neutral reform that lowers tariffs in developing countries can reduce domestic welfare. The reason is that the...

Persistent link: https://www.econbiz.de/10010790310

Destabilizing Balanced-Budget Consumption Taxes in Multi-Sector Economies

Nishimura, Kazuo; Nourry, Carine; Seegmuller, Thomas; … - HAL - 2012

We examine the impact of balanced-budget consumption taxes on the existence of expectations-driven business cycles in …

Persistent link: https://www.econbiz.de/10010933930

Tax Composition and Growth; A Broad Cross-Country Perspective

Ormaechea, Santiago Acosta; Yoo, Jiae - International Monetary Fund (IMF) - 2012

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the...

Persistent link: https://www.econbiz.de/10011242194

Coordinating Climate and Trade Policies; Pareto Efficiency and the Role of Border Tax Adjustments

Keen, Michael; Kotsogiannis, Christos - International Monetary Fund (IMF) - 2012

This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether some form of border tax adjustment (BTA) is warranted when carbon prices differ internationally. It shows that tariff policy has a role in easing cross-country...

Persistent link: https://www.econbiz.de/10011242393