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Panel Export Taxes (PET) dataset: New data on export tax rates

Solleder, Olga - 2013

This paper describes a newly collected dataset on export tax rates, which provides comprehensive coverage for 20 countries, 2 time periods and all products at HS6 level. Export tax rates are based on national government documentation, including preferential provisions for partner countries. The...

Persistent link: https://www.econbiz.de/10010316741

Optimal tax design and enforcement with an informal sector

Boadway, Robin; Sato, Motohiro - 2008

An optimal commodity tax approach is taken to compare trade taxes and VATs when some commodities are produced informally. Trade taxes apply to all imports and exports, including intermediate goods while the VAT applies only to sales by the formal sector and imports. The VAT can achieve...

Persistent link: https://www.econbiz.de/10010290375

Economic policy in India: For economic stimulus, or for austerity and volatility?

Sen, Sunanda; DasGupta, Zico - 2014

The implementation of economic reforms under new economic policies in India was associated with a paradigmatic shift in monetary and fiscal policy. While monetary policies were solely aimed at "price stability" in the neoliberal regime, fiscal policies were characterized by the objective of...

Persistent link: https://www.econbiz.de/10010513081

Die Zinslast des Bundes in der Schuldenkrise: Wie lukrativ ist der 'sichere Hafen'?

Boysen-Hogrefe, Jens - 2012

In the aftermath of the Great Recession and during the debt crisis in the euro area yields on German federal bonds have been exceptionally low. This analysis tries to calculate the profits that the federal government makes due to the low yields. The interest payments that are due to emissions of...

Persistent link: https://www.econbiz.de/10010287008

Exploring options to deepen and broaden the personal income tax base in South Africa

Wright, Gemma Clare; Gasior, Katrin; Ollonqvist, Joonas; … - 2023

In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data; and SAMOD...

Persistent link: https://www.econbiz.de/10014477451

The South African personal income tax base, 2011-2018: Income and taxable income, adjusted for retirement fund and medical expense reporting changes

Donaldson, Andrew R. - 2023

Tax administration statistics now provide considerably more complete and reliable measures of South African personal … tax data across time, as both policy and reporting changes influence the administrative statistics of income. This paper … to published statistics on assessed taxpayers to provide estimates consistent with the overall tax base, and adjustments …

Persistent link: https://www.econbiz.de/10014477523

Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023

We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax...

Persistent link: https://www.econbiz.de/10014477542

The elasticity of taxable income in Spain: 1999-2014

Almunia, Miguel; López Rodríguez, David - In: SERIEs - Journal of the Spanish Economic Association 10 (2019) 3/4, pp. 281-320

We study how taxable income responds to changes in marginal tax rates, using as a main source of identifying variation three large reforms to the Spanish personal income tax implemented in the period 1999-2014. The most reliable estimates of the elasticity of taxable income (ETI) with respect to...

Persistent link: https://www.econbiz.de/10014496055

The Spanish personal income tax: Facts and parametric estimates

García-Miralles, Esteban; Guner, Nezih; Ramos, Roberto - In: SERIEs - Journal of the Spanish Economic Association 10 (2019) 3/4, pp. 439-477

In this paper, we use administrative data on tax returns to characterize the distributions of before- and after-tax income, tax liabilities and tax credits in Spain for individuals and households. We use the most recent available data, 2015 for individuals and 2013 for households, but also...

Persistent link: https://www.econbiz.de/10014496093

The fulfilment of tax obligation in case of Slovenian tax residents working in other countries

Jagrič, Timotej; Lešnik, Tomaž; Grbenic, Stefan; … - In: Naše gospodarstvo / Our Economy 65 (2019) 4, pp. 27-34

We study the impact of selected characteristics of Slovenian tax residents with income from work with source in other countries on their fulfilment of tax obligations from this income. We received anonymised data for the year 2015 from Slovenian Financial administration, which includes selected...

Persistent link: https://www.econbiz.de/10014520713