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Policy misperceptions, information, and the demand for redistributive tax reform : experimental evidence from Latin American countries
Ardanaz, Martin; Hübscher, Evelyne; Keefer, Philip; … - 2022
Why do individuals' preferences for redistribution often diverge widely from their material self-interest? Using an … political economy of redistribution and the potential for information interventions to shift support for fiscal adjustment …
Persistent link: https://www.econbiz.de/10014474709
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Estimating the elasticity of intertemporal substitution using dividend tax news shocks
Holm, Martin Blomhoff; Jamilov, Rustam; Jasinski, Marek; … - 2024
This paper studies the spending response to news about a dividend tax reform to estimate the elasticity of intertemporal substitution (EIS). The Norwegian dividend tax reform was proposed in 2003, announced in 2004, and implemented in 2006, raising the dividend tax rate by 28 percentage points....
Persistent link: https://www.econbiz.de/10015271791
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Does strengthening large shareholders' cash flow rights reduce their expropriation motivation? : evidence from China's dividend tax reforms
Liu, Hang - In: China journal of accounting research : CJAR 14 (2021) 4, pp. 1-18
According to classic corporate governance theory, strengthening large shareholders' cash flow rights without changing their control rights should reduce expropriation incentives by better aligning their interests with those of minority shareholders. However, due to the weaker investor...
Persistent link: https://www.econbiz.de/10012692475
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The timing of optimal capital income tax reforms : the role of intangible capital investment
Conesa, Juan Carlos; Domínguez, Begoña - In: SERIEs : Journal of the Spanish Economic Association 10 (2019) 3/4, pp. 419-438
This paper studies the role of intangible capital investment in the timing of optimal capital income tax reforms. Within an infinitely lived worker–capitalist model as in Judd (J Public Econ 28:59–83, 1985), we consider two different economies: one in which capitalists devote physical...
Persistent link: https://www.econbiz.de/10012179296
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Stock-market behavior on ex-dates : new insights from German stocks with tax-free dividend
Kreidl, Felix - In: International Journal of Financial Studies : open … 8 (2020) 3/58, pp. 1-21
We examine stock prices and the number of stocks traded around ex-dividend dates of German stocks with tax-free dividend. Tax-free dividends are temporarily tax-exempt, as they reduce the initial purchasing price of a stock. With our analysis of this particular group of German stocks, we can...
Persistent link: https://www.econbiz.de/10012291925
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Wealth inequality in South Africa : the role of government policy
Fortuin, Marlin Jason; Grebe, Gerhard Philip Maree; … - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-11
African government should change the wealth redistribution policy from redistribution through predominantly lump sums to …In South Africa, high levels of wealth inequality have persisted since 1994, to the extent that 1% of the population … owns 50% of the wealth. This study examines how macroeconomic policies influenced wealth inequality in South Africa over …
Persistent link: https://www.econbiz.de/10013273591
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Mobility of top income taxpayers in response to regional differences in personal taxes : evidence from Spain
López Laborda, Julio; Rodrigo Sauco, Fernando - In: Economics : the open-access, open-assessment journal 16 (2022) 1, pp. 152-169
The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and …
Persistent link: https://www.econbiz.de/10013252549
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The redistributive impact of consumption taxation in the EU : lessons from the post-financial crisis decade
Maier, Sofia; Ricci, Mattia - 2022
During the 2010-2019 decade, consumption taxes have risen in the vast majority of the EU Member States as a result of austerity measures, tax shifts as well as taxing transport and housing-related energy consumption. The redistributive impact of these policy changes remains mostly unexplored. In...
Persistent link: https://www.econbiz.de/10014230293
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RUSMOD : a tool for distributional analysis in the Russian Federation
Matycin, Michail Ja.; Popova, Daria; Freije, Samuel - 2019
The purpose of this paper is to introduce applications of RUSMOD - a microsimulation model for fiscal incidence analysis in the Russian Federation. RUSMOD combines household survey micro-data and fiscal policy rules to simulate the Russian tax-benefit system: the size and distribution of taxes...
Persistent link: https://www.econbiz.de/10012114110
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Household wealth as a factor of economic growth : a case study of Italy
Odoardi, Iacopo; Pagliari, Carmen - 2020
The wealth possessed by households, identifiable as so-called net worth, varies greatly in quantity and form between … different socioeconomic contexts. We describe several forms of wealth typically owned by consumer households, considering their … economic and social effects. We analyze the economic role of the wealth forms that compose the households’ net worth (real and …
Persistent link: https://www.econbiz.de/10012301673