Showing 1 - 10 of 14
The goal of our empirical analysis is to assess whether the changes in cigarette excise taxes and cigarette prices can be attributed to litigation brought by the states and the resulting settlements, holding other factors constant. Using pre-post as well as state excise taxes on beer as...
Persistent link: https://www.econbiz.de/10005134622
This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy. Direct taxes, indirect taxes and social security...
Persistent link: https://www.econbiz.de/10005076576
Influenced by major tax reform in the early 1990s and by the exceptional boom in the stock market at the end of that decade, overall wealth in Swedish households increased. So did wealth inequality. The large baby- boom cohorts of the 1940s have been successful in accumulating wealth and they...
Persistent link: https://www.econbiz.de/10005125715
Meeting government revenue needs without inhibiting private sector development is a key challenge of tax policy during the transition from the socialist system. The paper explores issues in the design of tax bases and tax structures in the transition and argues that transition economies would...
Persistent link: https://www.econbiz.de/10005125910
The comparison of different tax schedules is a problem of high dimensionality. In the current paper it is proved that under very general assumptions a utilitarian welfare function and an inequality index compose a sufficient statistic for the after-tax welfare distribution, reducing...
Persistent link: https://www.econbiz.de/10005126007
Influenced by major tax reform in the early 1990s and by the exceptional boom in the stock market at the end of that decade, overall wealth in Swedish households increased. So did wealth inequality. The large baby- boom cohorts of the 1940s have been successful in accumulating wealth and they...
Persistent link: https://www.econbiz.de/10005135000
The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial models that ignore the existence of an...
Persistent link: https://www.econbiz.de/10005062581
This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy. Direct taxes, indirect taxes and social security...
Persistent link: https://www.econbiz.de/10005412458
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated Payment Transaction (APT) tax. In its...
Persistent link: https://www.econbiz.de/10005412498
This paper analyses the long-run effects of Estonia’s 2000 Income Tax Act with a dynamic general equilibrium model. Specifically, we consider the impact of the shift from an imputation system to one where companies only pay taxes on distributed profits. Balanced growth paths, transitional...
Persistent link: https://www.econbiz.de/10005412671