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  • Search: subject_exact:"Consumption tax"
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Year of publication
Subject
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Verbrauchsteuer 1,189 Excise tax 1,170 Theorie 581 Theory 577 Income tax 206 Einkommensteuer 203 Optimale Besteuerung 199 Optimal taxation 198 consumption tax 190 Steuerreform 166 Tax reform 163 USA 150 United States 150 Umsatzsteuer 145 Sales tax 143 Steuerwirkung 127 Tax effects 127 EU countries 95 EU-Staaten 95 Steuertheorie 83 Theory of taxation 82 Steuerwettbewerb 72 Tax competition 72 Steuerharmonisierung 70 Steuerinzidenz 70 Tax harmonization 69 Tax incidence 68 Germany 64 Welfare analysis 64 Wohlfahrtsanalyse 64 Deutschland 63 fiscal policy 61 Indirect taxation 52 Rules of origin 51 Ursprungsregeln 50 tax reform 50 Indirekte Besteuerung 48 Capital income tax 47 Kapitalertragsteuer 47 Steuerpolitik 47
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Online availability
All
Free 403 Undetermined 41
Type of publication
All
Article 711 Book / Working Paper 672 Journal 8 Other 6
Type of publication (narrower categories)
All
Article in journal 602 Aufsatz in Zeitschrift 602 Graue Literatur 395 Non-commercial literature 395 Working Paper 352 Arbeitspapier 330 Aufsatz im Buch 74 Book section 74 Amtsdruckschrift 46 Government document 46 Hochschulschrift 38 Thesis 35 Collection of articles of several authors 31 Sammelwerk 31 Bibliografie enthalten 16 Bibliography included 16 Konferenzschrift 16 Conference proceedings 12 Mehrbändiges Werk 10 Multi-volume publication 10 Collection of articles written by one author 7 Sammlung 7 Article 5 Advisory report 4 Gesetz 4 Gutachten 4 Law 4 Aufsatzsammlung 3 Handbook 3 Handbuch 3 Kongress 3 No longer published / No longer aquired 3 Reprint 3 Preprint 2 Annual report 1 Bericht 1 Book review 1 CD-ROM 1 CD-ROM, DVD 1 Commentary 1
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Language
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English 1,059 German 145 Undetermined 119 Spanish 26 French 20 Portuguese 6 Dutch 5 Swedish 5 Italian 4 Polish 4 Croatian 3 Hungarian 3 Russian 3 Bulgarian 1 Czech 1 Danish 1 Serbian 1
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Author
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Haufler, Andreas 30 Creedy, John 21 Ray, Ranjan 20 Lockwood, Ben 17 Zodrow, George R. 16 Keen, Michael 15 Cremer, Helmuth 13 Delipalla, Sofia 13 Pirttilä, Jukka 13 Vasilev, Aleksandar 13 Gahvari, Firouz 12 Ganun, Yosef 11 Bird, Richard M. 10 Böhringer, Christoph 10 Pflüger, Michael 10 Rosendahl, Knut Einar 10 Ruffle, Bradley J. 10 Storrøsten, Halvor Briseid 10 Blumkin, Tomer 9 Gemmell, Norman 9 Schjelderup, Guttorm 9 Aronsson, Thomas 8 Boadway, Robin W. 8 Brunner, Johann K. 8 Freebairn, John William 8 Kaplow, Louis 8 Kleven, Henrik Jacobsen 8 McLure, Charles E. 8 Pech, Susanne 8 Raimondos-Møller, Pascalis 8 Stähler, Frank 8 Eckerstorfer, Paul 7 Itaya, Jun-ichi 7 López-García, Miguel-Ángel 7 Myles, Gareth D. 7 Pestieau, Pierre 7 Rose, Manfred 7 Seidman, Laurence S. 7 Tuomala, Matti 7 Barbosa, Ana Luiza Neves de Holanda 6
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Institution
All
International Monetary Fund (IMF) 75 International Monetary Fund 28 Bundesstelle für Außenhandelsinformation <Köln> 6 Europäische Kommission 6 American Enterprise Institute 4 CESifo 4 Consumption Tax Conference <1992, Canberra> 4 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 4 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 4 OECD 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 American Enterprise Institute for Public Policy Research 2 C.E.P.R. Discussion Papers 2 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 2 European Commission / Directorate General for Taxation and Customs Union 2 Europäische Gemeinschaften / Rat 2 Europäische Kommission / Generaldirektion Steuern und Zollunion 2 Faculdade de Economia, Universidade Nova de Lisboa 2 Institute for the Study of Labor (IZA) 2 International Fiscal Association 2 Shakai-Keizai-Kenkyūsho <Osaka> 2 Agricultural and Applied Economics Association - AAEA 1 American Institute of Certified Public Accountants / Federal Taxation Division 1 Banque de France 1 Bastei Lübbe AG 1 Belgien / Bureau du Plan 1 Bhutan / Department of Revenue & Customs 1 Brookings Institution 1 CPB Netherlands Bureau for Economic Policy Analysis 1 Canadian Tax Foundation 1 Carleton University / Department of Economics 1 Carleton University, Department of Economics 1 Center for Agricultural and Rural Development (CARD), Iowa State University 1 Center for the Study of Living Standards (CSLS) 1 Centre for Tax Policy and Administration (CTPA), Organisation de Coopération et de Développement Économiques (OCDE) 1 Centre pour la Recherche Économique et ses Applications (CEPREMAP) 1 China Economics and Management Academy, Central University of Finance and Economics (CUFE) 1 Colloquium on Wealth Transfer Taxation <1996, New York, NY> 1 Conference on Fundamental Tax Reform <2006, Houston, Tex.> 1 Congress on Taxing Consumption <1989, Heidelberg> 1
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Published in...
All
Journal of public economics 47 IMF Working Papers 44 IMF Staff Country Reports 27 CESifo working papers 25 International tax and public finance 24 Working paper / National Bureau of Economic Research, Inc. 22 Journal of public economic theory 21 Economics letters 18 Public finance 17 FinanzArchiv : public finance analysis 14 National tax journal 14 Public finance review : PFR 12 Discussion paper / Centre for Economic Policy Research 11 The American economic review 11 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 11 Kom / Kommission der Europäischen Gemeinschaften 10 The Canadian journal of economics 10 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 9 Hacienda pública española : review of public economics 9 Journal of economics 9 Public finance quarterly : PFQ 8 Tax law review 8 Canadian tax journal 7 The Japanese economic review : the journal of the Japanese Economic Association 7 Discussion papers / Centre for Economic Policy Research, Australian National University 6 International economic review 6 Working paper / Department of Economics, Johannes-Kepler-Universität 6 Working paper series 6 Zoll- und Handelsinformation 6 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 5 CORE discussion paper : DP 5 Discussion paper / Institute of Social and Economic Research 5 European economic review : EER 5 IMF working paper 5 International Tax and Public Finance 5 Journal of the Japanese and international economies : an international journal ; JJIE 5 Research paper / University of Melbourne, Department of Economics 5 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 5 Tax reform in the 21st Century : a volume in memory of Richard Musgrave 5 Texto para discussão / Instituto de Pesquisa Econômica Aplicada 5
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Source
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ECONIS (ZBW) 1,191 RePEc 160 EconStor 30 ArchiDok 10 BASE 6
Showing 1 - 50 of 1,397
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Consumption taxes and corporate investment
Jacob, Martin; Michaely, Roni; Müller, Maximilian André - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012100883
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Smart hedging against carbon leakage
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2019
Policy makers in the EU and elsewhere are concerned that unilateral carbon pricing induces carbon leakage through relocation of emission-intensive and trade-exposed industries to other regions. A common measure to mitigate such leakage is to combine an emission trading system (ETS) with...
Persistent link: https://ebtypo.dmz1.zbw/10012110446
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Smart hedging against carbon leakage
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2019
Policy makers in the EU and elsewhere are concerned that unilateral carbon pricing induces carbon leakage through relocation of emission-intensive and trade-exposed industries to other regions. A common measure to mitigate such leakage is to combine an emission trading system (ETS) with...
Persistent link: https://ebtypo.dmz1.zbw/10012110459
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How does taxation affect hours worked in EU new member states?
Velasquez, Agustin; Vtyurina, Svetlana - 2019
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Persistent link: https://ebtypo.dmz1.zbw/10012102041
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Meeting fiscal challenges in Japan’s rapidly ageing society
Jones, Randall Sidney; Seitani, Haruki - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012111109
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Regressive sin taxes, with an application to the optimal soda tax
Allcott, Hunt; Lockwood, Ben; Taubinsky, Dmitry - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012028291
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Consumption taxes and corporate investment
Jacob, Martin; Michaely, Roni; Müller, Maximilian André - In: The review of financial studies 32 (2019) 8, pp. 3144-3182
Persistent link: https://ebtypo.dmz1.zbw/10012033908
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Smart hedging against carbon leakage
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2019
Policy makers in the EU and elsewhere are concerned that unilateral carbon pricing induces carbon leakage through relocation of emission-intensive and trade-exposed industries to other regions. A common measure to mitigate such leakage is to combine an emission trading system (ETS) with...
Persistent link: https://ebtypo.dmz1.zbw/10012118539
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A rise in consumption tax and a slowdown in overseas economies increase downside risk
Mitsubishi UFJ Risāchi & Konsarutingu - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012126797
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Optimal fiscal policy with utility-enhancing government spending, consumption taxation and a common income tax rate : the case of Bulgaria
Vasilev, Aleksandar - 2016
This paper explores the effects of fiscal policy in an economy based on indirect taxes, and taxing all income at the same rate. The focus of the paper is on the relative importance of consumption vs. income taxation, as well as on the provision of valuable public services. To this end, a...
Persistent link: https://ebtypo.dmz1.zbw/10011544118
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Optimal fiscal policy in the presence of VAT evasion : the case of Bulgaria
Vasilev, Aleksandar - 2016
This paper explores the effects of fiscal policy in an economy based on indirect taxes, and in the presence of VAT evasion channel. In addition, the government is taxing all income at the same rate. The focus of the paper to compare and contrast two regimes - the exogenous (observed) vs. optimal...
Persistent link: https://ebtypo.dmz1.zbw/10011563313
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Optimal fiscal policy in the presence of VAT evasion: the case of Bulgaria
Vasilev, Aleksandar - In: Czech Journal of Economics and Finance (2018) forthcoming
This paper explores the effects of fiscal policy in the presence of a VAT evasion channel, and then compares and contrasts two regimes - the exogenous vs. optimal policy case. To this end, a dynamic general-equilibrium model, calibrated to Bulgarian data (1999-2014), is augmented with a...
Persistent link: https://ebtypo.dmz1.zbw/10011791671
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Optimal fiscal policy with Epstein-Zin preferences and utility-enhancing government services: lessons from Bulgaria (1999-2016)
Vasilev, Aleksandar - 2018
This paper explores the effects of fiscal policy in an economy with Epstein-Zin (1989, 1991) preferences, with indirect (consumption) taxes, and all (labor and capital) in- come being taxed at the same rate. To this end, a dynamic general-equilibrium model, calibrated to Bulgarian data...
Persistent link: https://ebtypo.dmz1.zbw/10011910951
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Optimal fiscal policy with utility-enhancing government spending, consumption taxation and a common income tax rate: the case of Bulgaria
Vasilev, Aleksandar - In: Review of Economics (2018) forthcoming
This paper explores the e ffects of fi scal policy in an economy based on indirect taxes, and one that is constrained to taxing all (labor and capital) income at the same rate. The focus of the paper is on the relative importance of consumption vs. income taxation, as well as on the provision of...
Persistent link: https://ebtypo.dmz1.zbw/10011779636
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Konsumnachfrage, Arbeitsangebot und optimale Haushaltsbesteuerung : theoretische Ergebnisse und mikroökonometrische Simulation für die Bundesrepublik Deutschland
Kaiser, Helmut - 2018
Die Arbeit versucht, mit Hilfe der Erkenntnisse der Theorie der optimalen Besteuerung Möglichkeiten aufzuzeigen, wie die bundesdeutsche Mehrwert- und Einkommenssteuer unter Beachtung verteilungspolitischer Ziele so umstrukturiert werden können, daß sie allokationspolitische Vorteile...
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Persistent link: https://ebtypo.dmz1.zbw/10011964661
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Konsumsteuerreformen und Konsumbesteuerung : eine vergleichende Analyse und Bewertung verschiedener Konsumsteuermodelle unter besonderer Berücksichtigung der Probleme in offenen Vo...
Grambeck, Hans-Martin - 2018
Die Arbeit untersucht die Auswirkungen einer Einführung und Anwendung von Konsumsteuern in offenen Volkswirtschaften. Berücksichtigt werden neben der indirekten Umsatzsteuer verschiedene direkte Konsumsteuern. Anhand eines Zwei-Länder-Falles wird analysiert, welche einzelwirtschaftlichen...
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Persistent link: https://ebtypo.dmz1.zbw/10011965159
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Optimal fiscal policy with utility-enhancing government spending, consumption taxation and a common income tax rate : the case of Bulgaria
Vasilev, Aleksandar - 2018
This paper explores the e ffects of fi scal policy in an economy based on indirect taxes, and one that is constrained to taxing all (labor and capital) income at the same rate. The focus of the paper is on the relative importance of consumption vs. income taxation, as well as on the provision of...
Persistent link: https://ebtypo.dmz1.zbw/10011801794
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On repeated myopic use of the inverse elasticity pricing rule
Fjell, Kenneth; Pal, Debashis - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011976040
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Optimal fiscal policy with Epstein-Zin preferences and utility-enhancing government services : lessons from Bulgaria (1999-2016)
Vasilev, Aleksandar - 2018
This paper explores the effects of fiscal policy in an economy with Epstein-Zin (1989, 1991) preferences, with indirect (consumption) taxes, and all (labor and capital) in- come being taxed at the same rate. To this end, a dynamic general-equilibrium model, calibrated to Bulgarian data...
Persistent link: https://ebtypo.dmz1.zbw/10011917119
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Optimal fiscal policy in the presence of VAT evasion : the case of Bulgaria
Vasilev, Aleksandar - 2018 - February 6, 2018
This paper explores the effects of fiscal policy in the presence of a VAT evasion channel, and then compares and contrasts two regimes - the exogenous vs. optimal policy case. To this end, a dynamic general-equilibrium model, calibrated to Bulgarian data (1999-2014), is augmented with a...
Persistent link: https://ebtypo.dmz1.zbw/10011796558
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Fiscal austerity, unemployment and family firms
Munkacsi, Zsuzsa - 2015
I calculate unemployment multipliers of fiscal consolidation policies in a standard, closed-economy New Keynesian framework with search and matching frictions, and, as an innovation, in the presence of sectoral heterogeneity. Family and non-family firms behave differently in the labor market and...
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Persistent link: https://ebtypo.dmz1.zbw/10010516542
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Mitigating carbon leakage : combining output-based rebating with a consumption tax
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2015
Unilateral climate policy induces carbon leakage through the relocation of emission-intensive and trade-exposed industries to regions with no or more lenient emission regulation. Both analytical and numerical studies suggest that emission pricing combined with border carbon adjustments may be a...
Persistent link: https://ebtypo.dmz1.zbw/10011300313
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Mitigating carbon leakage : combining output-based rebating with a consumption tax
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2015
Unilateral climate policy induces carbon leakage through the relocation of emission-intensive and trade-exposed industries to regions with no or more lenient emission regulation. Both analytical and numerical studies suggest that emission pricing combined with border carbon adjustments may be a...
Persistent link: https://ebtypo.dmz1.zbw/10011305409
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Optimal fiscal policy in an open economy with capital income shifting and consumer cross-border purchases
Kudła, Janusz; Kocia, Agata; Kopczewska, Katarzyna; … - In: Equilibrium : quarterly journal of economics and … 10 (2015) 2, pp. 9-30
Persistent link: https://ebtypo.dmz1.zbw/10011498785
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Taxing bequests and consumption in the steady state
Brunner, Johann K.; Pech, Susanne - 2017
We study the optimal tax system in a dynamic model where di&#x00a4;erences in wages induce di&#x00a4;erences in inheritances, and the transition from parent ability to child ability is described by a Markov chain. In accordance with empirical evidence, we assume that in any generation more able...
Persistent link: https://ebtypo.dmz1.zbw/10011916762
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The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables
Büttner, Thiess; Madzharova, Boryana - 2017
This paper utilizes a unique micro data set on consumer durables to study the effect of consumption tax reforms on the time path of consumption. The dataset reports the monthly sales of individual products and their consumer prices in 22 European countries, which enacted numerous consumption tax...
Persistent link: https://ebtypo.dmz1.zbw/10011712714
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Is consumption-Laffer curve hump-shaped? The VAT evasion channel
Vasilev, Aleksandar - In: Journal of Economics Studies (2017) forthcoming
This paper shows a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption La ffer curve. Furthermore, when the evasion channel is turned off , the hump in the Laff er curve disappears, resulting in a...
Persistent link: https://ebtypo.dmz1.zbw/10011738697
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Alíquotas tributárias efetivas médias para a economia brasileira : uma abordagem macroeconômica
Almeida, Vinícius Lima de; Divino, José Angelo; … - In: Revista brasileira de economia : RBE ; publicação de … 71 (2017) 2, pp. 153-176
Persistent link: https://ebtypo.dmz1.zbw/10011898827
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Assessment of the 2017 tax reform for acceleration and inclusion
Manasan, Rosario - 2017
Despite various reform efforts over the years, the tax system in the Philippines continues to suffer from chronic weaknesses. The Duterte administration is pursuing a simpler, more efficient, and more equitable tax system to support its economic growth strategy. The administration's...
Persistent link: https://ebtypo.dmz1.zbw/10011713931
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On the marginal excess burden of taxation in an overlapping generations model
Tran, Chung; Wende, Sebastian - 2017
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Persistent link: https://ebtypo.dmz1.zbw/10011729973
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Ensuring fiscal sustainability in Japan in the context of a shrinking and ageing population
Jones, Randall Sidney; Fukawa, Kohei - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011732716
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Taxing bequests and consumption in the steady state
Brunner, Johann K.; Pech, Susanne - 2017 - Revised Version
We study the optimal tax system in a dynamic model where di¤erences in wages induce di¤erences in inheritances, and the transition from parent ability to child ability is described by a Markov chain. In accordance with empirical evidence, we assume that in any generation more able individuals...
Persistent link: https://ebtypo.dmz1.zbw/10011736616
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Is consumption-Laffer curve hump-shaped? : the VAT evasion channel
Vasilev, Aleksandar - 2017
This paper shows a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption Laffer curve. Furthermore, when the evasion channel is turned off , the hump in the Laff er curve disappears, resulting in a...
Persistent link: https://ebtypo.dmz1.zbw/10011761441
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Measuring the burden of indirect taxation including consumption tax in Japan by income group
Adachi, Yoshimi; Uemura, Toshiyuki; Saitoh, Yurie - In: Public finance and management : PFM 17 (2017) 3, pp. 235-258
Persistent link: https://ebtypo.dmz1.zbw/10011897345
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Taxing telecommunications in developing countries
Matheson, Thornton; Petit, Patrick - 2017
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Persistent link: https://ebtypo.dmz1.zbw/10011763608
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Population aging, health care, and fiscal policy reform : the challenges for Japan
Hsu, Minchung - 2017
Persistent link: https://ebtypo.dmz1.zbw/10012132142
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Do consumption tax cuts lead to dynamic Laffer effects in open economies?
Wang, Wenchun; Wang, Yang; Wang, Jiaojiao - In: Theoretical economics letters 7 (2017) 3, pp. 324-338
Persistent link: https://ebtypo.dmz1.zbw/10011674137
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Trade structure and growth effects of taxation in a two-country world
Amano, Daisuke; Itaya, Jun-ichi; Mino, Kazuo - 2014
This paper explores the long-run impacts of tax policy in a two-country model of endogenous growth with variable labor supply. We focus on international spillover effects of tax reforms under alternative trade structures. It is shown that if the instantaneous utility function of the...
Persistent link: https://ebtypo.dmz1.zbw/10010375183
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Making tax sense : the case for a progressive consumed-income tax
McGee, M. Kevin - 2019
The problem -- The impossibility of a coherent traditional income tax -- The logic of consumption-timed taxes -- The vat, flat, and all that -- Savings & borrowing under a consumed-income tax -- The tax treatment of owner occupied housing -- Transition issues -- The tax treatment of small...
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Persistent link: https://ebtypo.dmz1.zbw/10012010813
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Smart hedging against carbon leakage
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2019
Policy makers in the EU and elsewhere are concerned that unilateral carbon pricing induces carbon leakage through relocation of emission-intensive and trade-exposed industries to other regions. A common measure to mitigate such leakage is to combine an emission trading system (ETS) with...
Persistent link: https://ebtypo.dmz1.zbw/10012128437
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Taxing bequests and consumption in the steady state
Brunner, Johann K.; Pech, Susanne - 2013
We study the optimal tax system in a dynamic model where differences in wages induce differences in inheritances, and the transition from parent ability to child ability is described by a Markov chain. We characterize expected inheritances in the steady state and show that the Atkinson-Stiglitz...
Persistent link: https://ebtypo.dmz1.zbw/10010193328
Saved in:
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Taxing bequests and consumption in the steady state
Brunner, Johann K.; Pech, Susanne - 2013
We study the optimal tax system in a dynamic model where differences in wages induce differences in inheritances, and the transition from parent ability to child ability is described by a Markov chain. We characterize expected inheritances in the steady state and show that the Atkinson-Stiglitz...
Persistent link: https://ebtypo.dmz1.zbw/10010199408
Saved in:
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Optimal fiscal policy with utility-enhancing government spending, consumption taxation and a common income tax rate: the case of Bulgaria
Vasilev, Aleksandar - 2016
This paper explores the effects of fiscal policy in an economy based on indirect taxes, and taxing all income at the same rate. The focus of the paper is on the relative importance of consumption vs. income taxation, as well as on the provision of valuable public services. To this end, a...
Persistent link: https://ebtypo.dmz1.zbw/10011541974
Saved in:
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Optimal fiscal policy in the presence of VAT evasion: the case of Bulgaria
Vasilev, Aleksandar - 2016
This paper explores the effects of fiscal policy in an economy based on indirect taxes, and in the presence of VAT evasion channel. In addition, the government is taxing all income at the same rate. The focus of the paper to compare and contrast two regimes - the exogenous (observed) vs. optimal...
Persistent link: https://ebtypo.dmz1.zbw/10011561994
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A choice experiment on tax: Are income and consumption taxes equivalent?
Kurokawa, Hirofumi; Mori, Tomoharu; Ohtake, Fumio - 2016
We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a...
Persistent link: https://ebtypo.dmz1.zbw/10011564947
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Ukraine : technical assistance report-reducing social security contributions and improving the corporate and small business tax system
Internationaler Währungsfonds - 2016
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Persistent link: https://ebtypo.dmz1.zbw/10011460464
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011539871
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016 - This version: August 2016
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
Persistent link: https://ebtypo.dmz1.zbw/10011540320
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016 - This version: August 2016
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
Persistent link: https://ebtypo.dmz1.zbw/10011523731
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A choice experiment on tax : are income and consumption taxes equivalent?
Kurokawa, Hirofumi; Mori, Tomoharu; Ōtake, Fumio - 2016
We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a...
Persistent link: https://ebtypo.dmz1.zbw/10011446482
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