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Modeling the Impact of Taxes on Petroleum Exploration and Development

Smith, James L. - 2013

We present a simple model of petroleum exploration and development that can be applied to study the performance of alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many factors and some of the key tradeoffs that would...

Persistent link: https://www.econbiz.de/10013089305

Macroeconomic Effects of Dividend Taxation with Investment Credit Limits

Ghilardi, Matteo; Zilberman, Roy - 2022

borrowing position before enacting tax reforms. Finally, permanently lower dividend taxes dampen financial business cycles, and …

Persistent link: https://www.econbiz.de/10014079906

International Taxation and Luxembourg's Economy

Mooij, Ruud A. de; Prihardini, Dinar; Pflugbeil, Antje; … - 2021

Luxembourg receives ample investment from multinational corporations, in part due to some attractive features in its international tax rules. Around 95 percent of these foreign investments pass through Luxembourg via companies performing holding and/or intra-group financing activities. While...

Persistent link: https://www.econbiz.de/10013250063

Tax Policy and Inclusive Growth

Abdel-Kader, Khaled; Mooij, Ruud A. de - 2021

labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by …

Persistent link: https://www.econbiz.de/10013250090

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

Ueda, Junji - 2017

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan...

Persistent link: https://www.econbiz.de/10012950384

Excessive Private Sector Leverage and Its Drivers : Evidence from Advanced Economies

Jarmuzek, Mariusz - 2017

Nonfinancial private sector debt increased significantly in advanced economies prior to the global financial crisis and, with a few exceptions, deleveraging has been limited. Furthermore, in some countries households and corporations have continued to accumulate debt. Drawing on the literature,...

Persistent link: https://www.econbiz.de/10012956484

Electronic Fiscal Devices (EFDs) an Empirical Study of Their Impact on Taxpayer Compliance and Administrative Efficiency

Casey, Peter - 2015

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration...

Persistent link: https://www.econbiz.de/10013023275

International Corporate Tax Avoidance : A Review of the Channels, Magnitudes, and Blind Spots

Beer, Sebastian - 2018

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate...

Persistent link: https://www.econbiz.de/10012912497

Tax Spillovers from US Corporate Income Tax Reform

Beer, Sebastian - 2018

This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among other findings, how the interest limitation...

Persistent link: https://www.econbiz.de/10012912498

Progressive Taxation of Extractive Resources as Second-Best Optimal Policy

Wen, Jean-François - 2018

mineral resources and offers a fresh perspective on its purpose andmeasurement. Regressive taxes, such as royalties, exist to …. However, asregressive taxes, by their very nature, tend to be distortionary, the optimal degree ofprogression in the rent- or … theregressive taxes. Some practical implications of the analysis are discussed …

Persistent link: https://www.econbiz.de/10012913895