Similar Search Results

Tax and growth in a developing country : the case of Brazil

Sachsida, Adolfo; Mendonça, Mário Jorge - 2016

This paper uses Brazilian quarterly data, from the period January/2002 to June/2015, to estimate the impact of taxes over gross domestic product (GDP) per capita. The econometric results show a negative and statistically significant impact of the overall tax burden over per capita GDP. In...

Persistent link: https://www.econbiz.de/10012058615

The name game for contributions : influence of labeling and earmarking on the perceived tax burden

Hundsdoerfer, Jochen; Sielaff, Christian; Blaufus, Kay; … - 2010

described by the economic theory. We determine a significant influence of the labeling and the earmarking of taxes. We can show …

Persistent link: https://www.econbiz.de/10003962952

After the death of inflation: will fiscal drag survive?

Heinemann, Friedrich - 2000

Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket creep in a progressive income tax system do not work any longer. With this background the paper analyzes the extent of fiscal drag for OECD countries since 1965. Some...

Persistent link: https://www.econbiz.de/10013428323

Inflation and growth : new evidence from a dynamic panel threshold analysis

Kremer, Stephanie; Bick, Alexander; Nautz, Dieter - 2009

We introduce a dynamic panel threshold model to shed new light on the impact of inflation on long-term economic growth. The empirical analysis is based on a large panel-data set including 124 countries during the period from 1950 to 2004. For industrialized countries, our results confirm the...

Persistent link: https://www.econbiz.de/10003876000

ZEW-EviSTA : a microsimulation model of the German tax and transfer system

Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...

Persistent link: https://www.econbiz.de/10013281463

What will the OECD BEPS indicators indicate?

Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021 - This version: January 2021

As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of...

Persistent link: https://www.econbiz.de/10012421954

Quantifying the OECD BEPS indicators : an update to BEPS Action 11

Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina; … - 2021

comes at the price of making them vulnerable to a number of confounding factors and economic effects that go beyond profit …

Persistent link: https://www.econbiz.de/10012431825

Vertical income tax externalities and fiscal interdependence : evidence from the US

Esteller-Moré, Alejandro; Solé-Ollé, Albert - 1999

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...

Persistent link: https://www.econbiz.de/10013428252

Inflation, price dispersion and market integration through the lens of a monetary search model

Becker, Sascha O.; Nautz, Dieter - 2010

integrated markets, however, theory suggests that the impact of inflation on price dispersion disappears. Employing price data of … theory. -- Inflation ; Relative price variability ; Monetary search models ; European market integration …Recent monetary search models emphasize that the real effects of inflation via its impact on price dispersion depend on …

Persistent link: https://www.econbiz.de/10003952539

Inflation distorts relative prices : theory and evidence

Adam, Klaus; Alexandrov, Andrey; Weber, Henning - 2024

We empirically identify the effect of inflation on relative price distortions, using a novel identification approach … derived from sticky price theories with time or state-dependent adjustment frictions. Our approach can be directly applied to … micro price data, does not rely on estimating the gap between actual and flexible prices, and only assumes stationarity of …

Persistent link: https://www.econbiz.de/10014560156