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U.S. Tax Reform; An Overview of the Current Debate and Policy Options
Dalsgaard, Thomas - International Monetary Fund (IMF) - 2005
In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...
Persistent link: https://www.econbiz.de/10005825846
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Economic theorist and 'entrepreneur of popularisation': Schumpeter as Finance Minister and journalist
Blumenthal, Karsten von - In: The European Journal of the History of Economic Thought 15 (2008) 4, pp. 641-671
Modern theory of popularisation suggests that the production and the popularisation of scientific knowledge are interlinked and interactive processes. This perspective offers new insights into Joseph A. Schumpeter's main work in public finance, The Crisis of the Tax State, and into his later...
Persistent link: https://www.econbiz.de/10005463055
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Threat of a Capital Levy, Expected Devaluation and Interest Rates in Inter-War France
Sicsic, Pierre - C.E.P.R. Discussion Papers - 1998
gold standard during the 1930s. We do this by separating expectations of taxation and of devaluation that are implicitly … expectations of a capital levy or other taxation devices; third that hyperinflation was not expected, even at the moment of maximum …
Persistent link: https://www.econbiz.de/10005662302
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Taxing Financial Transactions; Issues and Evidence
Matheson, Thornton - International Monetary Fund (IMF) - 2011
In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence...
Persistent link: https://www.econbiz.de/10008876594
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Fiscal Rules and Countercyclical Policy; Frank Ramsey Meets Gramm-Rudman-Hollings
Tanner, Evan - International Monetary Fund (IMF) - 2003
Fiscal rules—legal restrictions on government borrowing, spending, or debt accumulation (like the Gramm …. Previous literature stresses that such laws restrict countercyclical government borrowing, thus preventing intertemporal … equalization of marginal deadweight losses of taxation—an idea associated with Frank Ramsey. However, such literature typically …
Persistent link: https://www.econbiz.de/10005826095
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Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse
Spengel, Christoph; Evers, Lisa; Evers, Maria Theresia - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 129-146
In the run-up to the 2013 election, the opposition parties of the German parliament have presented several tax reform proposals which first and foremost aim at increasing tax revenue and redistributing wealth. The focus is on reviving the wealth tax-which has not been levied since 1997-and on...
Persistent link: https://www.econbiz.de/10011128126
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Lastenausgleich aus heutiger Sicht: Renaissance der allgemeinen Vermögensbesteuerung?
Bach, Stefan - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 80 (2011) 4, pp. 123-146
annual revenue of Euro 9.4 billion, or 0.37 percent of GDP. Capital income and wealth taxation should be coordinated with …
Persistent link: https://www.econbiz.de/10011128173
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Vermögensabgaben: ein Beitrag zur Sanierung der Staatsfinanzen in Europa
Bach, Stefan - In: DIW Wochenbericht 79 (2012) 28, pp. 3-11
Ever since the financial and economic crisis of 2008/2009, public debt in almost all OECD countries has increased significantly. The European debt crisis has further intensified over the past few weeks. Private households with high levels of wealth and income could be enlisted to help with...
Persistent link: https://www.econbiz.de/10011128772
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Capital Levies: A Step Towards Improving Public Finances in Europe
Bach, Stefan - In: DIW Economic Bulletin 2 (2012) 8, pp. 3-11
Ever since the financial and economic crisis of 2008/2009, public debt in almost all OECD countries has increased significantly. The European debt crisis has further intensified over the past few weeks. Private households with high levels of wealth and income could be enlisted to help with...
Persistent link: https://www.econbiz.de/10010783940
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A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009278222