find that tax benefits to homeowners reduce the user cost of housing capital by almost 40 percent compared to the efficient … level under neutral taxation. On average, the tax subsidy translates into an excess consumption of housing services … the tax rebate for mortgage interest payments is driven down by relatively low loanto-value ratios in the data. However …

issue by estimating “unexplained” changes in tax and social contribution revenues, based on proxies for tax revenue bases … same exercise using alternative tax base proxies, either taken from forecasting models or on the basis of our knowledge of … the tax system in each country. The results show that, in the aggregate, revenue windfalls and shortfalls have exhibited a …

issue by estimating “unexplained” changes in tax and social contribution revenues, based on proxies for tax revenue bases … same exercise using alternative tax base proxies, either taken from forecasting models or on the basis of our knowledge of … the tax system in each country. The results show that, in the aggregate, revenue windfalls and shortfalls have exhibited a …

countries using pooled regressions. Fiscal effects are included via after-tax interest rates. Other factors shown to be relevant …

find that tax benefits to homeowners reduce the user cost of housing capital by almost 40 percent compared to the efficient … level under neutral taxation. On average, the tax subsidy translates into an excess consumption of housing services … the tax rebate for mortgage interest payments is driven down by relatively low loanto- value ratios in the data. However …

period of almost 40 years. The main data limitation is non-observability of wealth for those below the tax exemption level …

results are robust across a range of econometric specifications and labour tax indicators. …

We study the effects on the stock market of a securities transaction tax (STT). In particular, we focus on the recent … taxed and non-taxed stocks both before and after the introduction of the new tax). We find that the new tax widened the bid …

results are robust across a range of econometric specifications and labour tax indicators …