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This paper decomposes the redistributive effect of indirect taxation into vertical, horizontal inequity and reranking …
Persistent link: https://www.econbiz.de/10005750800
Tax models come in all shapes and sizes, depending on the nature of the policy issues examined. The policy questions may relate to specific problems, concerning perhaps the revenue implications of a particular tax, or they may involve an extensive analysis of the cost and redistributice effects...
Persistent link: https://www.econbiz.de/10005587642
This NBER series presents current academic research findings in the areas of taxation and government spending. The … corporate tax liability, and the relationship between pyramidal structures and the taxation of intercorporate dividends. …
Persistent link: https://www.econbiz.de/10004973235
This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness...
Persistent link: https://www.econbiz.de/10005750783
The present paper considers the question of just how redistributive it is possible to make consumption taxes, by using differential rates and exemptions.
Persistent link: https://www.econbiz.de/10005750785
Persistent link: https://www.econbiz.de/10005750824
This paper has examined the decomposition of the redistributive effect of indirect taxation into vertical , horizontal …
Persistent link: https://www.econbiz.de/10005750872
This series presents recent research on the effects of taxation on economic performance and analyses of the effects of …
Persistent link: https://www.econbiz.de/10005755460
The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic …
Persistent link: https://www.econbiz.de/10005756477
This NBER series presents current academic research findings in the areas of taxation and government spending. The … both taxation and social insurance policy. The papers discuss Medicaid's implicit tax on the benefits of private long … expenditures, the effective marginal tax rates on labor supply and saving, and the rationale for and effect of energy-related tax …
Persistent link: https://www.econbiz.de/10005756479