Search Results - subject_exact:"Steuerpolitik"

Taxation, informality, and labor market responses : what do we really know?

Canavire-Bacarreza, Gustavo; Herrero Olarte, Susana; … - 2026

This paper critically reviews the empirical and structural literature on the effects of income taxation on informal economic activity. Although labor taxation has been widely studied in relation to labor market outcomes, evidence linking income taxes to informality remains fragmented and uneven...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617041

Household taxation, nonlinear occupations, and gender gaps

Denderski, Piotr; Obermeier, Tim - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015568144

Factor income taxation and the governance dividend

Masi, Tania; Savoia, Antonio; Sen, Kunal - 2026

An influential literature suggests that the rise of taxation should come with a 'governance dividend': the quality of government should improve, because the taxpaying citizenry will subject the ruler to increased scrutiny. While this fits the history of nowadays advanced economies, it is less...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612454

Sustainable taxes : a tool for economic justice and sustainable development

Al Rubaye, Ammar Razzaq Neamah; Helio, Mustafa Mohammed; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614137

Beyond the state, but reinforcing it? : informal tax institutions and state legitimacy in the Democratic Republic of Congo

Boogaard, Vanessa van den; Bokasola, Yannick Lokaya; … - 2026

This paper explores the role of informal taxation in the Democratic Republic of Congo and aims to shed light on informal fiscal realities and the implications of informal tax institutions for governance and state legitimacy. Relying on mixed-methods data from household surveys, interviews, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614271

Innovation-friendly taxation of multinational enterprises : patents in the context of growth and taxes

Lukšič, Jan; Peschner, Jörg; Piroli, Giuseppe - 2026

We find that patents registered by multinational enterprises (MNEs) in tax havens help avoid taxes in the EU but fail to increase the total factor productivity (TFP) of EU-located group members. We conclude that many of those patents' prime purpose is not to make technology available and then...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614769

Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

This paper assesses the fiscal and distributional effects of personal income tax expenditures in Portugal using EUROMOD and 2022 EU-SILC microdata. We compare the 2023 tax-benefit system with a counterfactual scenario in which tax expenditures are removed to estimate first-round impacts. We find...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615624

State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615634

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State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

Jihadist taxation and order-making in Mali and Niger

Guichaoua, Yvan; Bouhlel, Ferdaous - 2026

This paper explores the forms of taxation practised by Al Qaeda and the Islamic State branches operating in Mali and Niger. It builds on insights from the rebel governance literature and an original conceptualisation of jihadist taxation and its effects. Unlike classic perspectives in the rebel...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615834

Inclusive growth in South Africa? : inequality dynamics and the role of trade openness vs tax policies

Bargain, Olivier; Benhura, Miracle; Jara, H. Xavier; … - 2026

Market forces, and notably the role of trade openness, contribute to shaping inequality in South Africa and may limit the inclusiveness of its growth path. Recently, policy reforms may have helped to mitigate these effects. To better understand these developments, we analyse trends in post-tax...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615843

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Inclusive growth in South Africa? : inequality dynamics and the role of trade openness vs tax policies

Bargain, Olivier; Jara, H. Xavier; Kwenda-Magejo, Prudence - 2026

Book / Working Paper

Guns and butter : the fiscal consequences of rearmament and war

Marzian, Johannes; Trebesch, Christoph - 2026 - First draft: January 2024, this draft: February 2026

We study the fiscal consequences of large military buildups. To do so, we assemble the Global Budget Database, a comprehensive dataset of disaggregated central government finances for 20 countries from 1870 to 2022. We identify 114 episodes of military spending booms, in peace and war, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596724

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Guns and butter : the fiscal consequences of rearmament and war

Marzian, Johannes; Trebesch, Christoph - 2026

Book / Working Paper

Guns and butter : the fiscal consequences of rearmament and war

Marzian, Johannes; Trebesch, Christoph - 2025

Book / Working Paper

Reforming global tax governance : OECD and UN paths to effective and participatory tax reform

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015583701

Power fragmentation and the resource curse

Arezki, Rabah; Graziosi, Grégoire Rota - 2026

This paper explores the economic consequences of (taxing) power fragmentation using both theory and data. We first formalize tax policy as the result of interministerial competition where the Minister of Finance ('Guardian') and the Minister of Mines ('Spender') have distinct objective...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015604528

The IFS Scottish Budget Report : 2026-27

Boileau, Bee; Brogaard, Martin; Phillips, David; … - 2026

The Scottish Budget and Spending Review published on 13 January set detailed spending plans for 2026-27, alongside higher-level plans for the following two years for day-to-day (resource) spending and the following three years for investment (capital) spending. Understandably, the Scottish...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606094

What drives tax policy choices?

Alm, James - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619675

Gaming the threshold : size-dependent tax policy and domestic profit shifting

Athiphat Muthitacharoen; Archawa Paweenawat; Krislert … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624511

Income inequality and campaign contributions : evidence from the 1986 Reagan tax cut

Larcinese, Valentino; Parmigiani, Alberto - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626807

Countries' tax effort : disentangling the frontier tax gap

Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026

Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627337

Taxes, growth, and equity : the illusions of fiscal policy

Hira, Anil; Swartz, Tim; Cao, Jiguo - 2026

For over a century now, one of the central debates of economic policy has been around fiscal policy. Taxation and government spending have been a feature of most political campaigns, with one (more vocal) side claiming that taxation chokes economic growth and benefits special interests, while...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643086

Skattesystemets omfordelende effekt 2021 - 2025

Nygård, Odd Erik; Thoresen, Thor Olav; Vattø, Trine Engh - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644094

Toward Fair Fiscal Policy : Reforming Tax and Budget Systems for Gender Equality

Niesten, Hannelore Maria L.; Ferraz Di Ricco, Luiza; … - 2026

The first two Briefs in this series presented new cross-country data from the Women, Business and the Law (WBL) project on gender integration in taxation (81 economies) and gender-responsive budgeting (50 economies). The data set is a first-ever global baseline for assessing how fiscal systems...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655939

On the unintended consequence of fiscal rules : evidence from fiscal expenditures

Arezki, Rabah; Graziosi, Grégoire Rota; Le Van Dao - 2026

This paper documents the unintended consequence of fiscal rules in the form of tax expenditures using both theory and data. We first introduce a simple fiscal model where the government has time-inconsistent preferences with a present bias toward public spending in line with Halac and Yared...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656663

Tax policy and corporate investment : evidence from Indian firm-level panel data

Ghate, Chetan; Singh, Sukhdeep; Chakraborty, Indrani - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015647090

The complexity in implementing wealth taxes and a recommended alternative United Nations economic policy reform strategy for developing economies

Everhart, Jonathan R. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650431

The role of taxation of artisanal mining in conflict-affected contexts : from armed predation to "informal formalization"?

Van Bockstael, Steven; Cuvelier, Jeroen; Vlassenroot, Koen - 2026

This paper focuses on the taxation of artisanally mined natural resources, in particular high-value minerals, in conflict-affected contexts, by state and non-state armed actors. The taxation of artisanal miners and mineral traders, often part of the informal economy, by armed groups has...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651864

From pandemic to cost-of-living crisis : the distributional impact of UK tax and benefit policies, 2019–2023

Gorelova, Daria; Richiardi, Matteo; Van de Ven, Justin - 2026

This paper analyses how UK tax-benefit policies shaped poverty, inequality, and living standards between 2019 and 2023, spanning the COVID-19 shock and the subsequent cost-of-living crisis. Using the UKMOD tax-benefit microsimulation model combined with imputed household consumption data, we...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634096

The Welsh government's record on tax and benefit policy

Phillips, David; Adam, Stuart; Wernham, Tom; Michael, Jed - 2026

Since its inception, the Welsh Government has had powers over local taxation - determining the structure of council tax (with councils then setting the headline tax rate) and the structure and level of business rates. The late 2010s saw the Welsh Government gain powers over a number of other...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635311

Measuring Alberta's budget gap

Hill, Tegan; Li, Nathaniel - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635409

Colombia's missing fiscal pact : the political and cultural foundations of weak taxation

Fergusson, Leopoldo - 2026

This paper argues that Colombia's taxation problems reflect a deeper political economy equilibrium shaped by extractive institutions, extreme inequality, and cultural norms that favor individual solutions over collective ones. Historical legacies produced a weak and often distrusted state, which...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636745

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Colombia's missing fiscal pact: the political and cultural foundations of weak taxation

Fergusson, Leopoldo - 2025

Book / Working Paper

Clientelism, institutions and sovereign default

Azzimonti, Marina; Mitra, Nirvana - 2026 - This version: March 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636809

How transparency shapes tax policy effectiveness : evidence from cryptocurrency markets

Cong, Lin William; Tang, Vicki Wei; Zhang, Qingquan Tony - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015573285

Morals and the political economy of corrective taxes

Bierbrauer, Felix; Polborn, Mattias; Ritterrath, Marten; … - 2026

We study the political economy of carbon taxes when neoclassical consumers take all other agents' emissions as given and socially responsible consumers internalize damages in a group-rule-utilitarian way, taking neoclassical consumers' behavior as given. We characterize political equilibrium...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667332

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Morals and the political economy of corrective taxes

Bierbrauer, Felix; Polborn, Mattias; Ritterrath, Marten; … - 2026

Book / Working Paper

Morals and the political economy of corrective taxes

Bierbrauer, Felix; Polborn, Mattias; Ritterrath, Marten; … - 2026

Book / Working Paper

A progressive guide to fiscal sustainability

Calvert Jump, Robert; Michell, Jo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668427

Taxing wealth or capital income? : the impact of political ideology on property tax policy in Spain : a quasi-experimental study

Tubío-Sánchez, José María; Lago Peñas, Santiago; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668506

Uganda : UGAMOD v3.0 : 2018-2025

Barugahara, Tina Kaidu; Ayo, Joseph Okello; Lastunen, Jesse - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668023

Zambia : MicroZAMOD v3.1 : 2010, 2015-25

Kalikeka, Mbewe; Bowa, Jones; Mwiya, Ikabongo; Chilala, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668041

Egypt : EGYMOD v1.0 : 2019-2025

Bahbah, Mostafa - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668042

Zanzibar : ZANMOD v1.3 : 2019-2025

Hemed, Issa; Ramadhan, Ramadhan M.; Zasova, Anna - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668043

Mozambique : MOZMOD v4.0 : 2015-2025

Castigo, Finório; Massuca, Zelito; Zasova, Anna - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668044

Rwanda : RWAMOD v2.0 : 2017-2025

Rwagasana, Christian Shema; Lastunen, Jesse - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668045

Bolivia : BOLMOD v3.1 : 2019-2025

Arancibia Romero, Cristina; Macas Romero, David - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667993

Ghana : GHAMOD v2.9 : 2013-2025

Adu-Ababio, Kwabena; Osei, Robert Darko; Baah, Prince; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667994

Ecuador : ECUAMOD v5.1 : 2011-2025

Jara, H. Xavier; Martín, Fernando; Montesdeoca, Lourdes; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667996

Peru : PERUMOD v4.1 : 2019-2025

Torres, Javier; Chang, Rodrigo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667997

Colombia : COLMOD v6.0 : 2019-2025

Rodriguez, David; Silva, Johana; Viñas, Mariana - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668024

Ethiopia : ETMOD v4.1 : 2019-2025

Shahir, Adnan A.; Figari, Francesco; Asegehegn, Mulay Weldu - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668037

Banking on taxes : financial expansion as tax policy

Fan, Haichao; Jensen, Anders; Liu, Guanchun; Wang, Huanhuan - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665452

Wie relevant ist die Gewerbesteuer als Standortfaktor? : was wir von Experteninterviews lernen können

Bui, Thao; Eichfelder, Sebastian; Jirmann, Julia; … - 2026

Wir untersuchen anhand von qualitativen Experteninterviews die Relevanz der Gewerbesteuer im Verhältnis zu anderen Standortfaktoren am Beispiel von Düsseldorf, Oberhausen und Magdeburg. Besonders relevante Faktoren sind die Verkehrsinfrastruktur, die Verfügbarkeit von Flächen sowie von Fach-...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638612

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Wie relevant ist die Gewerbesteuer als Standortfaktor? : was wir von Experteninterviews lernen können

Bui, Thao; Eichfelder, Sebastian; Jirmann, Julia; … - 2025

Book / Working Paper

Strategic voting on tax policy : direct vs representative democracy in the laboratory

Di Liddo, Giuseppe; Giuranno, Michele G.; Morone, Andrea - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670989

Strengthening Tax Policy for Climate-Resilient Growth in Saint Lucia

2026

This report examines Saint Lucia’s tax system and identifies key tax policy reforms to enhance domestic resource mobilization, improve the efficiency and fairness of the tax system, and foster green growth. It identifies both short- and long-term reforms that aim to significantly increase...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015673093