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The value-added tax reform puzzle
Cai, Jing - 2011
"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10011395531
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Do Household Finances Constrain Unconventional Fiscal Policy?
Baker, Scott - 2018
, other effects such as customer composition and attention lead to an even larger tax elasticity during recessions, despite …
Persistent link: https://www.econbiz.de/10012480864
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The Effect of Unconventional Fiscal Policy on Consumption Expenditure
D’Acunto, Francesco - 2016
countries not exposed to the VAT shock. Income, wealth effects, or intratemporal substitution cannot explain these results … German government announced in November 2005 an unexpected 3-percentage-point increase in value-added tax (VAT), effective in …
Persistent link: https://www.econbiz.de/10012456116
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A Big Data Approach to Optimal Sales Taxation
Baker, Christian - 2014
individuals. We calibrate our model to the United States and test the effects of a differentiated optimal commodity tax versus a …
Persistent link: https://www.econbiz.de/10012458534
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No Taxation without Information : Deterrence and Self-Enforcement in the Value Added Tax
Pomeranz, Dina - 2013
developing countries. Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms … have contributed to widespread VAT adoption worldwide, but there is little empirical evidence about this mechanism. This … paper analyzes the role of third party information for VAT enforcement through two randomized experiments among over 400 …
Persistent link: https://www.econbiz.de/10012459464
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Tax Multipliers : Pitfalls in Measurement and Identification
Riera-Crichton, Daniel - 2012
On the identification front, our findings favor the use of narratives à la Romer and Romer (2010) to identify exogenous fiscal shocks as opposed to the identification via SVAR. On the (much less explored) measurement front, our results strongly support the use of tax rates as a true measure of...
Persistent link: https://www.econbiz.de/10012460163
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Sales Taxes and Internet Commerce
Einav, Liran - 2012
We estimate the sensitivity of Internet retail purchasing to sales taxes using data from the eBay marketplace. Our first approach exploits the fact that seller locations are revealed only after buyers have expressed interest in an item by clicking on its listing. We use millions of location...
Persistent link: https://www.econbiz.de/10012460641
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'Fiscal Devaluation' and Fiscal Consolidation : The VAT in Troubled Times
de Mooij, Ruud - 2012
VAT as a way to mimic a nominal devaluation. Empirical evidence is presented which suggests that in Eurozone countries … this may indeed improve the trade balance quite sizably in the short-run, though, as theory predicts, the effects … eventually disappear. The paper then assesses the wider scope for VAT reform in meeting fiscal consolidation needs, developing …
Persistent link: https://www.econbiz.de/10012460745
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The Value-Added Tax Reform Puzzle
Cai, Jing - 2011
We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10012461126
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An Optimal Tax System
Kaplow, Louis - 2011
and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …
Persistent link: https://www.econbiz.de/10012461443