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Government Spending, Taxes, and Economic Growth

Cashin, Paul A. - 1994

distortionary taxation on the rate of economic growth. The growth-enhancing effects of investment in public capital and transfer …

Persistent link: https://www.econbiz.de/10014396020

Tax policy for inclusive growth in Latin America and the Caribbean

Acosta Ormaechea, Santiago Leonardo Enrique; … - 2022

This study provides an overview of tax structures in LAC before the COVID-19 pandemic, compares it to OECD countries, and provides recommendations for growth-friendly and inclusive tax policy reforms. LAC countries collect significantly lower tax revenue relative to OECD countries and have tax...

Persistent link: https://www.econbiz.de/10013170577

Modeling the Impact of Taxes on Petroleum Exploration and Development

Smith, James L. - 2012

enhanced oil recovery and treats the impact of taxation on exploration and development in an integrated manner consistent with …

Persistent link: https://www.econbiz.de/10014395561

Distortionary Taxation and the Debt Laffer Curve

Husain, Aasim M. - 1992

an external debt overhang. A simple taxation scheme is specified and it is shown that a country can be on the “wrong side …

Persistent link: https://www.econbiz.de/10014395759

Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 1996

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition

Persistent link: https://www.econbiz.de/10014395933

Gender Bias in Tax Systems

Stotsky, Janet G. - 1996

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...

Persistent link: https://www.econbiz.de/10014398033

The Taxation and Regulation of Banks

Keen, Michael - 2011

The financial crisis has prompted a reconsideration of the taxation of financial institutions, with practice …, appropriate rate, and revenue yield of corrective taxation of financial institutions addressed to two externalities, consequent on … taxation or a regulatory capital requirement is the better way to address these concerns. The results suggest a potential role …

Persistent link: https://www.econbiz.de/10014398310

A Pecking Order Theory of Capital Inflows and International Tax Principles

Yuen, Chi-Wa - 1996

Even though financial markets today show a high degree of integration, the world capital market is still far from the textbook story of high capital mobility. The purpose of this paper is to highlight key sources of market failure in the context of international capital flows and to provide...

Persistent link: https://www.econbiz.de/10014398697

A Comparative Analysis of the Structure of Tax Systems in Industrial Countries

Razin, Assaf - 1993

A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest industrialized countries. These tax rates are...

Persistent link: https://www.econbiz.de/10014398747

Modeling the impact of taxes on petroleum exploration and development

Smith, James L. - 2012

enhanced oil recovery and treats the impact of taxation on exploration and development in an integrated manner consistent with …

Persistent link: https://www.econbiz.de/10009678956