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The Structure of Business Taxation in China

Chen, Zhao; He, Yuxuan; Liu, Zhikuo; Suárez Serrato, … - 2022

. Second, we evaluate whether the structure of China’s tax revenue matches its stage of development. A cross-country comparison …

Persistent link: https://www.econbiz.de/10014090939

Use it or Lose it : Efficiency Gains from Wealth Taxation

Guvenen, Fatih - 2019

How does wealth taxation differ from capital income taxation? When the return on investment is equal across individuals, a well-known result is that the two tax systems are equivalent. Motivated by recent empirical evidence documenting persistent heterogeneity in rates of return across...

Persistent link: https://www.econbiz.de/10012862835

Effective Tax Rates in Macroeconomics : Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption

Mendoza, Enrique G. - 2011

This paper proposes a method for computing tax rates using national accounts and revenue statistics. Using this method we construct time-series of tax rates for large industrial countries. The method identifies the revenue raised by different taxes at the general government level and defines...

Persistent link: https://www.econbiz.de/10013126893

Globalization and Changing Patterns in the International Transmission of Shocks in Financial Markets

Bordo, Michael D.; Murshid, Antu Panini - 2021

of both advanced and emerging countries during two periods of globalization -- the pre-World War I classical gold … the two eras of globalization reflects factors such as strong cross-country interdependence fostered through links to gold …

Persistent link: https://www.econbiz.de/10013246049

Crises Now and then : What Lessons from the Last Era of Financial Globalization

Eichengreen, Barry; Bordo, Michael D. - 2021

We consider the operation of international capital markets in two periods of globalization, before 1914 and after 1971 … international monetary framework was responsible for the relatively short-lived and mild nature of pre-World War I financial crises …

Persistent link: https://www.econbiz.de/10013231411

Is Globalization Today Really Different than Globalization a Hunderd Years Ago?

Bordo, Michael D.; Eichengreen, Barry; Irwin, Douglas A. - 2021

This paper pursues the comparison of economic integration today and pre 1914 for trade as well as finance, primarily … for the United States but also with reference to the wider world. We establish the outlines of international integration a … century ago and analyze the institutional and informational impediments that prevented the late nineteenth century world from …

Persistent link: https://www.econbiz.de/10013214589

Income and Payroll Tax Policy and Labor Supply

Hausman, Jerry A. - 2021

This paper considers both theoretical quest ions and empirical measures of the effects of various policies of income and payroll taxation on labor supply. It emphasizes deadweight loss as the correct criterion of taxation evaluation, rather than merely output effects. Distributional issues are...

Persistent link: https://www.econbiz.de/10013244123

The Importance of Group Coverage : How Tax Policy Shaped U.S. Health Insurance

Thomasson, Melissa A. - 2021

In 1954, the Internal Revenue Service stipulated that employer contributions to the health insurance plans of their employees were to be excluded from employee taxable income. Today, the tax subsidy is major feature of the U.S. health care market. This paper examines the initial effects of the...

Persistent link: https://www.econbiz.de/10013247636

Interaction of the Labor Market and the Health Insurance System : Employer-Sponsored, Individual, and Public Insurance

Aizawa, Naoki; Fu, Chao - 2021

The U.S. health insurance system for working-age households is characterized not only by its heavy dependence on the labor market but also by the segregation of risk pools across its three components: employer-sponsored health insurance (ESHI), individual health insurance exchange (HIX), and...

Persistent link: https://www.econbiz.de/10013310019

The Exorbitant Tax Privilege

wright, tom - 2018

We estimate and attempt to explain the evolution of the taxes paid by U.S. multinationals on their foreign profits since 1966. In the oil sector, taxes paid to oil-producing States have been contained, allowing U.S. firms to earn high after-tax returns. Foreign taxes fell abruptly after the...

Persistent link: https://www.econbiz.de/10012911498