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Subject
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Steuerwirkung 7,761 Tax effects 7,752 Theorie 2,789 Theory 2,789 USA 1,345 United States 1,331 Steuerreform 1,211 Tax reform 1,202 Einkommensteuer 1,083 Income tax 1,065 Steuerpolitik 882 Deutschland 862 Germany 856 Tax policy 856 Unternehmensbesteuerung 830 Corporate taxation 828 Körperschaftsteuer 588 Corporate income tax 581 Kapitalertragsteuer 573 Capital income tax 568 Steuervergünstigung 566 Tax incentive 566 Steuerinzidenz 521 Tax incidence 515 Environmental tax 465 Ökosteuer 465 Arbeitsangebot 421 Labour supply 420 Estimation 406 Schätzung 406 Investment 348 Investition 346 Welfare analysis 342 Wohlfahrtsanalyse 342 Umsatzsteuer 333 Sales tax 329 Multinationales Unternehmen 320 Steuer 315 Transnational corporation 313 Steuerbelastung 306
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Online availability
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Free 2,923 Undetermined 840
Type of publication
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Book / Working Paper 4,685 Article 3,080 Journal 5
Type of publication (narrower categories)
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Article in journal 2,565 Aufsatz in Zeitschrift 2,565 Graue Literatur 2,244 Non-commercial literature 2,244 Arbeitspapier 1,910 Working Paper 1,910 Aufsatz im Buch 482 Book section 482 Hochschulschrift 365 Thesis 310 Amtsdruckschrift 145 Government document 145 Collection of articles of several authors 116 Sammelwerk 116 Bibliografie enthalten 75 Bibliography included 75 Collection of articles written by one author 69 Sammlung 69 Konferenzschrift 63 Conference proceedings 37 Aufsatzsammlung 35 Systematic review 29 Übersichtsarbeit 29 Advisory report 27 Conference paper 27 Gutachten 27 Konferenzbeitrag 27 Rezension 21 Forschungsbericht 14 Reprint 12 Lehrbuch 10 Glossar enthalten 7 Glossary included 7 Mehrbändiges Werk 7 Multi-volume publication 7 Handbook 6 Handbuch 6 Textbook 6 Case study 5 Fallstudie 5
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Language
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English 6,809 German 747 Spanish 71 French 54 Italian 19 Russian 13 Polish 12 Portuguese 10 Swedish 8 Danish 6 Dutch 6 Undetermined 6 Czech 3 Croatian 3 Norwegian 3 Slovak 3 Turkish 3 Bulgarian 2 Finnish 1 Hungarian 1 Japanese 1 Slovenian 1 Chinese 1
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Author
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Slemrod, Joel 71 Poterba, James M. 59 Creedy, John 57 Auerbach, Alan J. 54 Fullerton, Don 52 Fuest, Clemens 50 Gordon, Roger H. 50 Peichl, Andreas 46 Hubbard, R. Glenn 44 Keuschnigg, Christian 41 Niemann, Rainer 38 Metcalf, Gilbert E. 35 Sureth, Caren 35 Koskela, Erkki 34 Schjelderup, Guttorm 34 Haufler, Andreas 33 Whalley, John 33 Goulder, Lawrence H. 31 Jacob, Martin 31 Kopczuk, Wojciech 31 Feldstein, Martin S. 30 Hines, James R. 30 Gruber, Jonathan 29 Alstadsæter, Annette 28 Böhringer, Christoph 26 Siegloch, Sebastian 26 Spengel, Christoph 26 Devereux, Michael P. 25 Fehr, Hans 25 Gravelle, Jane G. 25 Kotlikoff, Laurence J. 25 Lehmann, Etienne 25 Schreiber, Ulrich 25 Wamser, Georg 25 Bach, Stefan 24 Hassett, Kevin A. 24 Overesch, Michael 24 Schöb, Ronnie 24 Parry, Ian W. H. 23 Bradford, David F. 22
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Institution
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National Bureau of Economic Research 255 OECD 16 International Monetary Fund (IMF) 8 USA / Congress / House of Representatives / Committee on Ways and Means 8 Österreichisches Institut für Wirtschaftsforschung 8 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 7 American Enterprise Institute for Public Policy Research 6 USA / General Accounting Office 6 Deutsches Institut für Wirtschaftsforschung 5 National Tax Association 5 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 5 USA / Congress / Joint Economic Committee 5 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 4 Europäische Kommission / Generaldirektion Steuern und Zollunion 4 Ifo Institut 4 Regional Project on Fiscal Policies 4 Stiftung Familienunternehmen 4 USA / Congress / Budget Office 4 World Bank Group 4 Zentrum für Europäische Wirtschaftsforschung 4 American Council for Capital Formation / Center for Policy Research 3 Brookings Institution 3 Canadian Tax Foundation 3 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 3 Springer Fachmedien Wiesbaden 3 USA / Congress / House of Representatives / Committee on Small Business 3 University of Western Ontario / Department of Economics 3 Universität Potsdam / Wirtschafts- und Sozialwissenschaftliche Fakultät 3 American Management Association 2 Belgien / Bureau du Plan 2 Catalyst Institute <Chicago, Ill.> 2 Center for Policy Research <Washington, DC> 2 Centre de Recherche sur l'Economie Wallonne 2 Deloitte Touche Tohmatsu <New York, NY> 2 Edward Elgar Publishing 2 European Environment Agency 2 Federal Reserve System / Board of Governors 2 Georgetown University / Economics Department 2 Institut der Deutschen Wirtschaft Köln 2 Institut für Weltwirtschaft 2
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Published in...
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Working paper / National Bureau of Economic Research, Inc. 261 NBER working paper series 252 NBER Working Paper 220 CESifo working papers 174 National tax journal 152 Journal of public economics 135 International tax and public finance 81 Discussion paper series / IZA 72 CESifo Working Paper Series 69 Working paper 69 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 62 Discussion paper / Centre for Economic Policy Research 47 Discussion paper 46 FinanzArchiv : public finance analysis 41 IZA Discussion Paper 41 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 40 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 37 The American economic review 36 ZEW discussion papers 36 Public finance review : PFR 34 Advances in taxation 32 Economics letters 32 The journal of finance : the journal of the American Finance Association 32 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 32 Working paper series 31 Public finance 29 Tax policy and the economy 29 Applied economics 28 CESifo Working Paper 25 Discussion papers / Deutsches Institut für Wirtschaftsforschung 25 Europäische Hochschulschriften / 5 25 Journal of public economic theory 23 SpringerLink / Bücher 21 Discussion papers / CEPR 19 Fiscal studies : the journal of the Institute for Fiscal Studies 19 Journal of monetary economics 19 Journal of political economy 19 European economic review : EER 18 Public finance quarterly : PFQ 18 Journal of economics 17
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Source
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ECONIS (ZBW) 7,752 RePEc 11 ArchiDok 5 EconStor 2
Showing 1 - 50 of 7,770
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Can the acceptance of a carbon tax be increased? : the effect of tax revenue recycling and redistribution among households and companies
Dugstad, Anders; Grimsrud, Kristine M.; Lindhjem, Henrik - 2023
Effective carbon taxation is essential to achieving the green transition. However, there is typically stiff opposition to carbon taxation due to perceived or actual adverse equity and other impacts. Hence, a better understanding of which factors, including the use of tax revenue, can increase...
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The Green Bonus of Tax Incentives : Evidence from China
WU, Qingyang; Wang, Yaqi; Wu, Jinxi; Shen, Guangjun - 2023
Based on a unique dataset of carbon emissions in China’s 2527 counties during 2008-2019 and 1.5 million firms’ energy use from National Tax Survey Dataset, we take advantage of the two rounds of accelerated depreciation policy for fixed assets in 2014 and 2015 in China as natural experiments...
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Modeling Distortionary Taxation
Chronis, Panagiotis - 2023
There has been a lot of discussion recently regarding the macroeconomic consequences of a distortionary taxation system. However the way this distortionary taxation scheme or instrument is modeled in macroeconomic analysis, as well as the ability of these models to capture the effects implied by...
Persistent link: https://ebtypo.dmz1.zbw/10014260616
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Excise tax incidence : the inequity of taxing obesity and beauty
Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2023
The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus of this article. Particular attention is...
Persistent link: https://ebtypo.dmz1.zbw/10014252333
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Tax planning and investment responses to dividend taxation
Koivisto, Aliisa - 2023
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A dynamic tax model based on destination lifecycle for sustainable tourism development
Lin, Zhibin; Huang, Jue - In: Journal of travel research : a quarterly publication of … 62 (2023) 1, pp. 217-232
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Corporate taxes, productivity, and business dynamism
Colciago, Andrea; Lewis, Vivien; Matyska, Branka - 2023
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Does Tax Policy Matter for Donating Behavior? Evidence from the Korean Tax Reform
Hong, Woo-Hyung; Kang, Sung Hoon - 2023
The 2014 tax reform in Korea transformed the tax deduction system into a tax credit system for charitable giving. As a result, tax benefits for high-income donors decreased while those for low-income donors increased. In this study, using the unbalanced panel data of the National Survey of Taxes...
Persistent link: https://ebtypo.dmz1.zbw/10014264955
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The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations
Overesch, Michael; A. Reichert, Leon G.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://ebtypo.dmz1.zbw/10014254211
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Heterogenous Agents and Incomplete Markets : An Exploration
Josheski, Dushko; Miteva, Natasha; Boshkov, Tatjana - 2023
This paper will review the issue of heterogeneity of agents and incomplete markets in macroeconomics. Central idea of this paper is the notion that representative agent models were wrong turn for modern macroeconomics especially for general equilibrium model (some individuals are some are not...
Persistent link: https://ebtypo.dmz1.zbw/10014254759
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De-fueling externalities : how tax salience and fuel substitution mediate climate and health benefits
Basaglia, Pier; Behr, Sophie M.; Drupp, Moritz A. - 2023
This paper is the first to investigate the effectiveness of fuel taxation to jointly deliver climate and health benefits in a quasi-experimental setting. Using the synthetic control method, we compare carbon and air pollutant emissions of the actual and synthetic German transport sector...
Persistent link: https://ebtypo.dmz1.zbw/10014295072
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Tax and occupancy of business properties : theory and evidence from UK business rates
Lockwood, Ben; Simmler, Martin; Tam, Hiu - 2023
We study the impact of commercial property taxation on vacancy rates and rents in the UK, using a new data-set, and exploiting exogenous variations in property tax rates from reliefs in the UK system: small business rate relief (SBRR), retail relief and empty property relief. We estimate that...
Persistent link: https://ebtypo.dmz1.zbw/10013536116
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://ebtypo.dmz1.zbw/10014228546
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Income taxes and the mobility of the rich : evidence from US and UK households in Switzerland
Köthenbürger, Marko; Naguib, Costanza; Stettler, Christian - 2023
We provide quasi-experimental evidence on the income tax-induced migration of foreign high-income households living in Switzerland by exploiting the differential tax treatment of UK and US households. While the two groups are similar in terms of non-tax sorting preferences, US households are...
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Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - In: Journal of business economics : JBE 93 (2023) 1/2, pp. 59-109
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Home rule and municipal revenue stability : new evidence from Texas
Zhang, Pengju - In: Public budgeting & finance 43 (2023) 1, pp. 38-60
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Do People really dislike wealth taxes more than other types of taxes? : evidence from a survey-experiment representative of the Italian population
Beraldo, Sergio; Colombatto, Enrico - 2023
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Taxes and gender equality : the incidence of the "tampon tax"
Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023
Many countries are currently debating whether to reduce or eliminate taxes on feminine hygiene products as a measure to address "period poverty" and promote gender equality. Legislators often reject proposals involving reforms of "tampon taxes" as the pass-through of sales taxes into consumer...
Persistent link: https://ebtypo.dmz1.zbw/10014320099
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From tax competition to coordinated global corporate taxation? : trends, perspectives and negative effects
ZEW - 2023
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Persistent link: https://ebtypo.dmz1.zbw/10014311268
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To own or to rent? : the effects of transaction taxes on housing markets
Han, Lu; Ngai, Liwa Rachel; Sheedy, Kevin D. - 2023
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The economic effects of COVID-19 in Sweden : a report on income, taxes, distribution, and government support policies
Angelov, Nikolay; Waldenström, Daniel - 2023
This report analyses the economic consequences of the coronavirus pandemic and support policies using underutilized data sources from the Swedish Tax Agency's tax register, which provides real-time information on firm sales and employees' wage income. Firms' sales, particularly in areas heavily...
Persistent link: https://ebtypo.dmz1.zbw/10014316892
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Tax breaks for incentive pay, productivity and wages : evidence from a reform in Italy
Damiani, Mirella; Pompei, Fabrizio; Ricci, Andrea - In: British journal of industrial relations : BJIR ; an … 61 (2023) 1, pp. 188-213
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Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...
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Not so sweet : impacts of a soda tax on producers
Goncalves, Judite; Merenda, Roxanne; Santos, João … - 2023
Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on...
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The impact of taxation structure on growth : empirical evidence from EU27 member states
Piroli, Giuseppe; Peschner, Jörg - 2023
What is the impact of taxation on growth? Is it supported by specific taxes and harmed by others? We use an error correction model to study the relationship between the tax composition and GDP growth in the EU27 Member States over the period 1995-2019. Under the constraint of revenue-neutrality,...
Persistent link: https://ebtypo.dmz1.zbw/10014303266
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Taxes, profit shifting, and the real activities of MNEs : evidence from corporate tax notches
Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023
We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new data on CFC rules and information on direct parent-affiliate...
Persistent link: https://ebtypo.dmz1.zbw/10014322011
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The effectiveness and distributional consequences of excess profit taxes or windfall taxes in light of the Commission's recommendation to member states : study requested by the FIS...
Nicolay, Katharina; Steinbrenner, Daniela; Woelfing, Nikolas - Europäisches Parlament / Policy Department for … - 2023
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Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
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Corporate taxes, productivity, and business dynamism
Colciago, Andrea; Lewis, Vivien; Matyska, Branka - 2023
We identify the effects of corporate income tax shocks on key US macroeconomic aggregates. In response to a corporate income tax cut, we find that: (i) labor productivity increases; (ii) entry increases with delay; (iii) exit increases; (iv) total labor increases by more than production labor....
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Persistent link: https://ebtypo.dmz1.zbw/10014320776
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De-fueling externalities : how tax salience and fuel substitution mediate climate and health benefits
Basaglia, Pier; Behr, Sophie M.; Drupp, Moritz A. - 2023
This paper is the first to investigate the effectiveness of fuel taxation to jointly deliver climate and health benefits in a quasi-experimental setting. Using the synthetic control method, we compare carbon and air pollutant emissions of the actual and synthetic German transport sector...
Persistent link: https://ebtypo.dmz1.zbw/10014305676
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The negative effects of application of increase taxes : a case of residents of Papua New Guinea University of Technology
Nadiminti, Viswanadham; Bapa, Bomoteng; Othlyn, Tipeo - In: International Journal of Research in Business and … 12 (2023) 5, pp. 437-445
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Tax bunching of very high earners : evidence from Australia's Division 293 tax
Carter, Andrew; Breunig, Robert - 2023
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
Persistent link: https://ebtypo.dmz1.zbw/10014333346
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Tax and public finances : the fundamentals
Delestre, Isaac; Miller, Helen - 2023
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Taxing the rich (more)
Güçeri, İrem; Slemrod, Joel - In: Oxford review of economic policy 39 (2023) 3, pp. 399-405
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How much tax do the rich really pay? : evidence from the UK
Advani, Arun; Hughson, Helen; Summers, Andy - In: Oxford review of economic policy 39 (2023) 3, pp. 406-437
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Carbon taxation : a review of the empirical literature
Köppl, Angela; Schratzenstaller, Margit - In: Journal of economic surveys 37 (2023) 4, pp. 1353-1388
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Do couples bunch more? : evidence from partnered and single taxpayers
Alinaghi, Nazila; Creedy, John; Gemmell, Norman - In: International tax and public finance 30 (2023) 4, pp. 1137-1184
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The tax-elasticity of tangible fixed assets : evidence from novel corporate tax data
Auliffe, Sean Mc; Thunecke, Georg; Wamser, Georg - 2023
This paper develops a new approach to calculate country-industry-year-specific forward-looking effective tax rates (FLETRs) based on a panel of 19 industries, 221 countries, and the years 2001 to 2020. Besides statutory corporate tax rate and tax base determinants, the FLETRs account for typical...
Persistent link: https://ebtypo.dmz1.zbw/10014336406
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Optimal income taxation under monopolistic competition
Tarasov, Alexander; Zubrickas, Robertas - In: Economic theory 76 (2023) 2, pp. 495-523
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The Wealth Tax and the Tax Mix
Boadway, Robin; Pestieau, Pierre - 2023
This paper explores the potential role for a wealth tax as part of the mix of taxes applying to assets in the Canadian tax system. The existing system taxes assets in a variety of ways. Asset incomes, such as interest, dividends, capital gains, and profits, are taxed in the income tax system,...
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Do Auditor-Provided Tax Services Impair Auditor Independence or Generate Knowledge Spillover? Evidence from the Tax Cuts and Jobs Act of 2017
Ren, Bo - 2023
Regulators increasingly express concerns over auditor-provided tax services (APTS) because those services could impair auditor independence. To date, research on the impact of APTS on auditor independence has yielded mixed results, potentially due to endogeneity issues, providing no clear...
Persistent link: https://ebtypo.dmz1.zbw/10014356213
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Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches
Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023
We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new data on CFC rules and information on direct parent-affiliate...
Persistent link: https://ebtypo.dmz1.zbw/10014345628
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State Individual Income Tax Conformity in Practice : Evidence from the Tax Cuts and Jobs Act
Monahan, Amy - 2023
Nearly every state incorporates the federal tax code into its individual income tax system. This widespread incorporation has many supporters and has been justified on the basis that it is necessary in order for states to have a simple and efficient tax system. This article explores the...
Persistent link: https://ebtypo.dmz1.zbw/10014350769
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Taxing the Gender Gap : Labor Market Effects of A Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
Persistent link: https://ebtypo.dmz1.zbw/10014343931
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Price Elasticity of Sugar-Sweetened Beverage Consumption and Potential Effectiveness of Tax Policy
Mansilla, Crisanto; Ofrecio, Jossabelle; Vigonte, Florinda - 2023
Public health policy aims to reduce unhealthy behaviors while promoting positive health outcomes. To address the harmful impact of sugar-sweetened drinks, a tax policy has been introduced to reduce their consumption. The policy seeks to discourage people from drinking these liquids by...
Persistent link: https://ebtypo.dmz1.zbw/10014356467
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Corporate Taxes, Productivity, and Business Dynamism
Colciago, Andrea; Lewis, Vivien; Matyska, Branka - 2023
We identify the effects of corporate income tax shocks on key US macroeconomic aggregates. In response to a corporate income tax cut, we find that: (i) labor productivity increases; (ii) entry increases with delay; (iii) exit increases; (iv) total labor increases by more than production labor....
Persistent link: https://ebtypo.dmz1.zbw/10014352586
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When Do Property Taxes Matter? Tax Salience and Heterogeneous Policy Effects
Gindelsky, Marina; Moulton, Jeremy; Wentland, Kelly; … - 2023
Taxes create incentives; yet, the potency of these incentives may depend on the salience and households’ perceptions of the tax itself. We investigate this issue in the context of property taxes, exploring how accurately households perceive their property tax liabilities and what factors...
Persistent link: https://ebtypo.dmz1.zbw/10014344913
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The Welfare Impact of Using Second-Best Uniform Taxes to Address Traffic Congestion
Arlinghaus, Johanna Brigitte; Koch, Nicolas - 2023
This paper uses a novel GPS-coded dataset for more than three million car trips in the four largest German cities to measure the efficiency losses from using uniform fuel taxes as a second-best optimal tax to reduce traffic congestion. We estimate the short-run price elasticity of...
Persistent link: https://ebtypo.dmz1.zbw/10014346111
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Taxes and Gender Equality : The Incidence of the ‘Tampon Tax’
Buettner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023
Many countries are currently debating whether to reduce or eliminate taxes on feminine hygiene products as a measure to address “period poverty” and promote gender equality. Legislators often reject proposals involving reforms of “tampon taxes” as the pass-through of sales taxes into...
Persistent link: https://ebtypo.dmz1.zbw/10014345958
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