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Social versus individual work preferences : implications for optimal income taxation

An, Zhiyong; Coady, David P. - 2022

Persistent link: https://www.econbiz.de/10013169902

Encouraging formal invoicing and reducing the VAT impact on low-income individuals

Fenochietto, Ricardo; Benítez, Juan Carlos - 2021

systems) and the second to refund the VAT to low-income individuals. The analysis contributes to the existing literature by … second group includes tools that are less distortionary and improve income distribution (tax credits and VAT rate reduction … targeted only at low-income individuals). This paper also finds that allowing the deduction of personal consumption against the …

Persistent link: https://www.econbiz.de/10012518310

Brazil : tax expenditure rationalization within broader tax reform

Coelho, Maria - 2021

Persistent link: https://www.econbiz.de/10012796698

Can a Shorter Workweek Induce Higher Employment? : Mandatory Reductions in the Workweek and Employment Subsidies

Erbaş, S. Nuri - 1999

A reduction in the legal workweek may induce a degree of downward wage flexibility, while an employment subsidy to firms accommodates downward wage rigidity. It may be possible, therefore, to increase employment with a policy that combines a reduction in the workweek with an employment subsidy....

Persistent link: https://www.econbiz.de/10014400528

Reforming Tax Expenditures in Italy : What, Why, and How?

Tyson, Justin - 2014

The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and...

Persistent link: https://www.econbiz.de/10014394382

Reforming tax expenditures in Italy : what, why, and how?

Tyson, Justin - 2014

Persistent link: https://www.econbiz.de/10010389484

Effectiveness of fiscal incentives for R&D : quasi-experimental evidence

Guceri, Irem; Liu, Li - 2017

With growing academic and policy interest in research and development (R and D) tax incentives, the question about their effectiveness has become ever more relevant. In the absence of an exogenous policy reform, the simultaneous determination of companies' tax positions and their R and D...

Persistent link: https://www.econbiz.de/10011670453

Electric vehicles, tax incentives and emissions : evidence from Norway

Camara, Youssouf; Holtsmark, Bjart; Misch, Florian - 2021

This paper empirically estimates the effects of electric vehicles (EVs) on passenger car emissions to inform the design of policies that encourage EV purchases in Norway. We use exceptionally rich data on the universe of cars and households from Norway, which has a very high share of EVs, thanks...

Persistent link: https://www.econbiz.de/10012612330

Economic Implications of China's Demographics in the 21st Century

Cheng, Kevin C. - 2003

significant link between demographic structures and per capita income growth …

Persistent link: https://www.econbiz.de/10014404019

Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers

Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - 2019

additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would …, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the …

Persistent link: https://www.econbiz.de/10012122691