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Fiscal reform in taxation : what is an optimal taxation system for the Republic of Kosovo?

Gjonlleshaj, Gjon K.; Kamberaj, Altina - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 10 (2024) 1, pp. 105-125

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal … taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation … updated Taxation mainstreams is imperative. Taxation systems should implement the best practices in digitalization and …

Persistent link: https://www.econbiz.de/10015424149

Tourist tax and ratings of online reviews

Marsi, Antonio; Randon, Emanuela - 2021

Tourist taxes represent one of the principal sources of revenue for a number of local authorities. Using a dataset of more than 300 thousands reviews on TripAdvisor, we analyze the effect of tourist taxes on online ratings posted by hotel costumers. Online ratings are strategic variables for the...

Persistent link: https://www.econbiz.de/10012802140

Taxing income or consumption: macroeconomic and distributional effects for Italy

D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2021

We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...

Persistent link: https://www.econbiz.de/10012705235

The redistributive impact of consumption taxation in the EU : lessons from the post-financial crisis decade

Maier, Sofia; Ricci, Mattia - 2022

most countries as a result of an increase in the tax burden and of its regressivity. While the taxation of transport is the … component that has increased the most, the highest inequality impact was driven by the taxation of housing-related energy …

Persistent link: https://www.econbiz.de/10014230293

Does capital bear the burden of local corporate taxes? : evidence from Germany

Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - In: Journal of government and economics : JGE 9 (2023), pp. 1-5

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...

Persistent link: https://www.econbiz.de/10014414015

Inclusive growth in Africa : do fiscal measures matter?

Mamman, Suleiman O.; Kazi Sohag; Abubakar, Attahir Babaji - In: Cogent economics & finance 11 (2023) 2, pp. 1-14

increase in taxation reduces poverty but worsens income inequality. Further, an increase in taxation negatively affects the …

Persistent link: https://www.econbiz.de/10014501082

Macroeconomic and distributive effects of increasing taxes in Spain

Fuster, Luisa - In: SERIEs : Journal of the Spanish Economic Association 13 (2022) 4, pp. 613-648

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find two reforms that raise fiscal pressure in Spain to the...

Persistent link: https://www.econbiz.de/10013459944

Die Verteilung der Steuer- und Abgabenlast

Isaak, Niklas; Jäger, Philipp; Jessen, Robin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 101 (2021) 4, pp. 284-289

Using a cross-sectional analysis, this article investigates the burden of taxation and social security contributions …

Persistent link: https://www.econbiz.de/10012509249

Tributação indireta : alíquotas efetivas e incidência sobre as famílias

Silveira, Fernando Gaiger; Palomo, Theo Ribas; … - 2022

, it surpasses the small redistributive effect of direct taxation. The aim is also to identify the most burdened …

Persistent link: https://www.econbiz.de/10013489564

Steuern, Transfers und private Haushalte : eine mikroanalytische Simulationsstudie der Aufkommens- und Verteilungswirkungen

Bork, Christhart - 2000

Die staatlichen Aktivitäten haben vielfältige Konsequenzen auf die privaten Haushalte. Häufig bleiben die finanziellen Effekte staatlichen Handelns jedoch im Dunkeln. Für den Gebietsstand der Bundesrepublik Deutschland nach 1990 existiert kein empirisches Mikrosimulationsmodell, das die...

Persistent link: https://www.econbiz.de/10011955033