Search Results - subject_exact:"Direct consumption tax"

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Progressive consumption tax reforms

Leung, David; Poschke, Markus - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288268

Grandchildren and views about consumption tax

Yamamura, Eiji - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426841

Reducing inequality and poverty : new strategies for tax and transfer policy

Ingles, David J. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554116

GST, end of compensation regime and stress on state finances

Rao, R. Kavita - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013370798

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GST, end of compensation regime and stress on state finances

Rao, R. Kavita - 2022

Book / Working Paper

How should consumption be taxed?

Bastani, Spencer; Köhne, Sebastian - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015110273

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How should consumption be taxed?

Bastani, Spencer; Köhne, Sebastian - 2022

Book / Working Paper

How Should Consumption Be Taxed?

Bastani, Spencer; Köhne, Sebastian - 2022

Book / Working Paper

Cross-border shopping, e-commerce, and consumption tax revenues in Japan

Adachi, Yoshimi; Ogawa, Hikaru - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013463880

Consumption tax cuts vs stimulus payments

Bartal, Mehdi; Becard, Yvan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562400

VAT do you eat? : green consumption taxes and firms' market share

Zerwer, Kira - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014537113

Replacing the U.S. Income Tax with a Progressive Consumption Tax : A Sequenced General Equilibrium Approach

Fullerton, Don; Shoven, John B.; Whalley, John - 2021

This paper examines the welfare consequences of changing the current U.S. income tax system to a progressive consumption tax. We compute a sequence of single period equilibria in which savings decisions depend on the expected future return to capital. In the presence of existing income taxes,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013311910

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Replacing the U.S. Income Tax with a Progressive Consumption Tax : A Sequenced General Equilibrium Approach

Fullerton, Don - 1982

Book / Working Paper

Does Germany Collect Revenue from Taxing Capital Income?

Becker, Johannes; Fuest, Clemens - 2021

A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013318411

Choice of tax base revisited : cash flow vs. prepayment approaches to consumption taxation

Ahsan, Syed M.; Tsigaris, Panagiotis Demetrios - 2003

This paper re-examines the issues involved in the design of a direct tax on consumption, an idea that has received a fair degree of acceptance in the transition countries over the past decade (e.g., tax reforms in Croatia and Moldova). First we argue that on the subject of equivalence among a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011508070

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Choice of Tax Base Revisited : Cash Flow vs. Prepayment Approaches to Consumption Taxation

Ahsan, Syed M.; Tsigaris, Panagiotis Demetrios - 2021

Book / Working Paper

Consumption tax cuts in a recession

Parodi, Francesca - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014226440

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Consumption tax cuts in a recession

Parodi, Francesca - 2021

Book / Working Paper

A model of anticipated consumption tax changes

Hino, Masashi - 2021

This paper studies household spending responses to anticipated changes in the consumption tax. To do so, I construct a life-cycle heterogeneous-agent general equilibrium model with durables. The model features a wedge in durable transactions that reflects the actual consumption tax system:...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012581525

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A Model of Anticipated Consumption Tax Changes

Hino, Masashi - 2021

Book / Working Paper

Stamping out Stamp Duty : Property or Consumption Taxes?

Cho, Yunho; Li, Shuyun May; Uren, Lawrence - 2021

Property transaction taxes - also known as stamp duty - are widely viewed as an inefficient form of taxation. In this paper, we examine the welfare implications of removing stamp duty in a general equilibrium overlapping generation model with heterogeneous agents. Our model features an...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013251820

Progressive Consumption Taxes

Santos, Marcelo Rodrigues - 2021

In a static setting, whether consumption or labor income is progressively taxed isirrelevant for household choices and welfare. In a dynamic setting, however, thesetwo forms of progressivity have markedly di erent implications for how earnings varyalong the life-cycle: in a stylized life-cycle...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013239863

Konsumtionsbeskattning av digitala tjänster

Rendahl, Pernilla - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012597139

Hur bör konsumtion beskattas?

Bastani, Spencer - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012597191

Universal basic income and progressive consumption taxes

Conesa, Juan Carlos; Li, Bo; Li, Qian - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012206143

Progressive consumption taxes

Costa, Carlos E. da; Santos, Marcelo R. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014301811

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Progressive consumption taxes

Costa, Carlos E. da; Santos, Marcelo R. - 2020

Book / Working Paper

The inequality impact of consumption taxes : an international comparison

Blasco, Julien; Guillaud, Elvire; Zemmour, Michaël - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014387975

A model of police financing through income and consumption taxes

Deng, Weiguang; Li, Xue; Luo, Zijun - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014343044

Digital Consumption Tax (D-Ct)

Ainsworth, Richard Thompson - 2019

Modern technology is dramatically changing the way consumption taxes are collected, but it is also changing the way policymakers assess the operation and impact of these taxes. Whether the design is a standard credit-invoice value added tax (VAT) of European design, or a retail sales tax (RST)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014056046

Monitoring expenditures on tax collection and tax evasion : the case of Iran

Samadi, Ali Hussein; Nasirabadi, Shohreh - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012152569

A Supplemental Expenditure Tax for Canada

Thuronyi, Victor - 2019

A supplemental expenditure tax (SET) could be imposed at progressive rates in addition to the income tax, and income tax rates lowered correspondingly. The SET is a progressive cash flow consumption tax originally proposed by Nicholas Kaldor in 1955. Its enactment would facilitate income tax...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012862014

Consumption taxes, income distribution and poverty : evidence from Kenya

Jochimsen, Beate; Wanyagathi Maina, Anne - 2019

'No Poverty' and 'Reduced Inequalities' are two out of the 17 sustainable development goals of the United Nations. Nowadays, Kenya faces high levels of poverty and inequality: 36 percent of the population live below the poverty line and the Gini coefficient was 0.445 in 2015. Against this...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012137010

Wealth Tax Add-Ons : An Alternative to Comprehensive Wealth Taxes

Oh, Jason; Zolt, Eric M. - 2018

Comprehensive wealth taxes offer the possibility of reducing inequality while raising revenue. However, implementing comprehensive wealth taxes can be difficult, especially in emerging economies where administrative and political limitations are often substantial. This Article offers an...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014114453

Why Should We Not Protest for Consumption Tax Reduction? Consumption Tax Rate as a Partial Mechanism for Increasing Consumer Wealth

Riza, Limor - 2018

We argue that in order for consumption tax reduction to be effective in increasing consumer wealth rather than benefitting suppliers, the tax field is insufficient by itself. We claim that due to cognitive biases, or heuristics, when the government changes consumption tax rates, officially to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012937808

Selective Consumption Taxes in Historical Perspective

Shughart, William F. - 2018

America's history of selective consumption taxes dates back to the colonial era, when revolutionaries protested against taxes on tea and paper goods. While the Revolution was prompted in part by opposition to selective consumption taxes, this chapter describes how Alexander Hamilton implemented...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012920491

Cash-flow taxes in an international setting

Auerbach, Alan J.; Devereux, Michael P. - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011898985

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Cash Flow Taxes in an International Setting

Auerbach, Alan J. - 2017

Book / Working Paper

Measuring the burden of indirect taxation including consumption tax in Japan by income group

Adachi, Yoshimi; Uemura, Toshiyuki; Saitoh, Yurie - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011897345

International Tax Reform Should Begin at Home : Replace the Corporate Income Tax with a Territorial Expenditure Tax

Barker, William B. - 2016

The present U.S. system of international taxation is riddled with problems because it does not satisfy critical principles of economics, justice, or common sense. It fails to accomplish the most important goals that an international system should achieve-that is, protecting the domestic tax base...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013002290

Progressive consumption tax, minimum consumption, and inequality

Khieu, Hoang; Nguyen, Tien Van - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012511168

Demography and economic growth : the effect of tax composition

Luo, Weijie - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012315726

Consumption Tax Collection on Cross-Border Online Sales

Lee, Jeremy; Nikitkov, Alexey - 2020

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015088637

E-Vat : An Electronically Collected Progressive Consumption Tax

Goldberg, Daniel S. - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013038520

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E-Vat : An Electronically Collected Progressive Consumption Tax

Goldberg, Daniel S. - 2014

Book / Working Paper

Collecting Taxes : A Commentary

Prebble QC, John - 2015

This article examines scholarly articles by Mr Robert Mcleod and Dr Geoffrey Hartly that appear earlier in this volume. The author finds that individually, the articles are very welcome contributions to tax law scholarship but together, the articles afford valuable insights into several...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013038842

Consumption Taxes and Precautionary Savings

Anagnostopoulos, Alexis - 2014

Flat consumption taxes have no effect on long run aggregate capital formation when markets are complete. In this note, we provide conditions on utility under which a similar statement is true under incomplete markets. When these conditions are satisfied, using a flat consumption tax to finance...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013047806

Overcoming the fiscal trilemma with two progressive consumption tax supplements

Seidman, Laurence S. - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010236050

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Overcoming the fiscal trilemma with two progressive consumption tax supplements

Seidman, Laurence S. - 2014

Book / Working Paper

Example of internal tax bleeding: "tax expenditures"

Saygılıoğlu, Nevzat - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012291750

Financial services under a consumption tax : Grubert and Mackie (2000) revisited

Weisbach, David A. - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012054529

Consumption taxes, income taxes, and revenue sensitivity : states and the great recession

Chernick, Howard A.; Reimers, Cordelia W. - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011979414

Consumption and Cash-Flow Taxes in an International Setting

Auerbach, Alan J. - 2013

We model the effects of consumption-type taxes which differ according to the base and location of the tax. Our model incorporates a multinational producing and selling in two countries with three sources of rent, each in a different location: a fixed basic production factor (located with initial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013073945

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Consumption and Cash-Flow Taxes in an International Setting

Auerbach, Alan J. - 2013

Book / Working Paper

Consumption and cash-flow taxes in an international setting

Auerbach, Alan J.; Devereux, Michael P. - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010358576

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Consumption and cash-flow taxes in an international setting

Auerbach, Alan J.; Devereux, Michael P. - 2013

Book / Working Paper

Consumption and cash-flow taxes in an international setting

Auerbach, Alan J.; Devereux, Michael P. - 2010

Book / Working Paper

Einkommen für alle : bedingungsloses Grundeinkommen - die Zeit ist reif

Werner, Götz W. - 2018 - 1. Auflage der überarbeiteten, aktualisierten und erweiterten Neuausgabe

Aktualisierte und erweiterte Ausgabe (zuletzt angezeigt ID-A 14/07) des Gründers der Drogeriekette dm und der Initiative "Unternimm die Zukunft", der seit fast 20 Jahren die Idee des "Bedingungslosen Grundeinkommens" (BGE) öffentlich vertritt. Ausgehend von geschichtlichen Entwicklungen bis...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011743456

Steuern - große Illusion oder Der Kampf um die Steuerhoheit : ein Plädoyer für das Bedingungslose Grundeinkommen

Heimann, Wolfgang; Keller, Hartmut - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011992773

Consumption Taxes, Income Taxes, and Saving : Evidence from OECD Countries

Dougan, William R. - 2011

We estimate the relative impact of consumption and income taxes on aggregate saving rates using panel data of OECD countries over 1975-2007. In a fixed-effects model and using tax rates and other key variables averaged in five-year intervals, we find that consumption taxation is generally...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013121094

Coordinated tax-tariff reforms, informality, and welfare distribution

Ligthart, Jenny E.; Meijden, Gerard van der - 2010

The paper studies the revenue, efficiency, and distributional implications of a simple strategy of offsetting tariff reductions with increases in destination-based consumption taxes so as to leave consumer prices unchanged. We employ a dynamic micro-founded macroeconomic model of a small open...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003981994

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Coordinated tax-tariff reforms, informality, and welfare distribution

Ligthart, Jenny E.; Meijden, Gerard van der - 2010

Book / Working Paper

Coordinated tax-tariff reforms, informality, and welfare distribution

Ligthart, Jenny E.; Meijden, Gerard van der - 2010

Book / Working Paper

Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution

Ligthart, Jenny E. - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013141409

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Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution

Ligthart, Jenny E. - 2010

Book / Working Paper

Income versus Consumption Tax Baselines for Tax Expenditures

Carroll, Robert J. - 2010

This paper explores the implications of evaluating income tax preferences, or tax expenditures, under a consumption tax baseline. First it examines the conceptual differences between income and consumption tax baselines. Next, an X-tax prototype of a consumption tax is employed to gauge the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012758334

Revenue-maximizing tax rates in personal income taxation in the presence of consumption taxes : a note

Sanz, José Félix - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011627978