Search Results - subject_exact:"Steuerreform"

Paraguay : the path toward the consolidation of investment grade and institutional credibility

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655197

Republic of Yemen : Customs Reform and Emergency Revenue Mobilization

Matsudaira, Tadatsugu - 2026

This technical assistance report presents a comprehensive assessment of the Yemen Customs Authority’s (YCA) operational challenges and reform opportunities amidst an ongoing conflict and economic crisis. Customs revenue, a critical fiscal source for Yemen, has suffered significant decline due...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612719

Sustainable taxes : a tool for economic justice and sustainable development

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614137

From digital tax symbolism to meaningful reform : Europe's substantial VAT gap as a source of untapped fiscal capacity

Bauer, Matthias; Pandya, Dyuti - 2026

Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614852

A taxing inheritance : the state of Britain's inheritance tax system - is reform enough?

Meakin, Rory - 2026

Inheritance tax is levied on the estates of the deceased, including on lifetime gifts made up to seven years prior to death. Roman emperors levied taxes on inheritances, and the British history goes back to the Stamp Act 1694, later modernised by the Finance Act 1894 with the introduction of the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614881

GST 2.0 : do lower tax rates translate into lower consumer prices?

Mukherjee, Sacchidananda; Badola, Shivani - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615807

How much does responsibility matter in fairness measurement?

Jacquet, Laurence; Jia, Zhiyang; Thoresen, Thor Olav - 2026

Empirical evidence suggests that social acceptance of redistribution depends on whether income differences result from preferences (of which individuals are responsible) or from circumstances. We propose a new empirical method that measures the importance of preferences in the distribution of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592051

The potential and utility of land value taxation : a theoretical framework and simulation for China

Hou, Yilin; Kumhof, Michael; Shao, Lei - 2026

This paper develops an analytical framework for examining land taxation in the context of contemporary urban economies. We dissect the China case for simulation, comparing two model-based scenarios where revenue losses from consumption taxes are replaced by higher income taxes and land taxes. We...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596752

Linear commodity tax reform and optimal commodity taxes under partial separability

Nishimura, Yukihiro - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589408

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://ebvufind01.dmz1.zbw.eu/10015583701

Extractive taxation and the French Revolution

Giommoni, Tommaso; Loumeau, Gabriel; Tabellini, Marco - 2026

In this paper, we provide systematic evidence in support of the long-standing hypothesis that taxation was an important driver of the French Revolution. We first document that areas with heavier taxes experienced more riots between 1750 and 1789 and voiced more complaints against taxation in the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604920

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Extractive taxation and the French revolution

Giommoni, Tommaso; Loumeau, Gabriel; Tabellini, Marco - 2026

Book / Working Paper

Linking tax administration reform with tax reform

Alm, James - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619678

Tax incentives and export diversification : evidence from China's replacing business tax with value-added tax reform

Fu, Qiuyao; Zhang, Donghao - 2026

Tax incentives play a crucial role in enhancing firm dynamism and aiding a nation in becoming a significant trade power. Drawing on data from the Annual Survey of Industrial Firms Database and the Chinese Customs Database for the period 2010 to 2013, this study employs a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626036

Fiscal regressivity and allocative inefficiency : the economic cost of Thailand's 2024 wine tax reform

Luksamee-Arunothai, Mana; Chanagul, Chittawan; Senbut, … - 2026

Thailand's 2024 excise tax reform aimed to stimulate the tourism economy through the elimination of import tariffs and the reduction in excise rates on wine. This study evaluates the causal economic and distributional impacts of this policy intervention. The analysis employs a quasi-experimental...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628397

Solving the problem of socially-improving multivariate tax reform with s-order stochastic dominance : an application to Egyptian consumption

Faro, Ibrahima; Makdissi, Paul; Mussard, Stéphane - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638114

A technical and political analysis of fiscal space and revenue resources of universal health coverage in Thailand

Theepakorn Jithitikulchai - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638536

Dual income taxation and top income shares

Ceraolo, Michele; Iacono, Roberto; Rios-Avila, Fernando - 2026

This paper investigates the distributional consequences of Dual Income Taxation (DIT), a system that taxes labour income progressively while applying a flat rate to capital income. We make two complementary contributions. First, we classify income tax systems across 20 advanced economies from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638985

Political feasibility of French income tax reforms 2002-2019

Boyer, Pierre C.; Takhedmit, Adel; Vanborre, Paul - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644077

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://ebvufind01.dmz1.zbw.eu/10015655939

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647090

Leadership from the south : comparative lessons from G20 presidencies on international tax reform

Rodriguez Llach, Alejandro; Grondona, Véronica; … - 2026

The international tax system faces a longstanding legitimacy crisis rooted in structural inequities. Multinational enterprises and high-net-worth individuals exploit loopholes and tax havens, costing governments over USD 650 billion annually and disproportionately constraining developing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650878

Tax reforms and multi-dimensional screening

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2026

The key question in multi-dimensional screening problems is how prices, incentives, or marginal tax rates in one economic activity should vary with other activities. We develop a theory of tax reforms in a setting with multidimensional heterogeneity amongst agents who take two economic...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015632231

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Tax reforms and multi-dimensional screening

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2026

Book / Working Paper

Tax relief on public and private pension contributions in Ireland

Doorley, Karina; Gubello, Michele - 2026

This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633685

Enhancing tax-benefit modelling functionality : labour supply responses in UKMOD

Van de Ven, Justin; Richiardi, Matteo; Brooks, Natasha; … - 2026

This paper describes the integration of labour supply behavioural responses into UKMOD, the UK tax-benefit microsimulation model belonging to the EUROMOD family. Traditional static models quantify only the direct ("morning after") fiscal and distributional effects of policy reforms, abstracting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634131

Determinants of tax ratio and reform efforts in Southeast Asia : evidence from a Toda-Yamamoto causality approach

Yossinomita, Yossinomita; Hartanti, Rina; Saputri, … - 2026

This study analyzes tax reform and its determining factors affecting the tax ratio in Indonesia, Malaysia, India, and Singapore by using the Toda-Yamamoto causality approach. The findings reveal five significant causal relationships in Indonesia, including the impact of inflation (I) on the tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636803

Conclusions: a move toward a tax system fit for a digital and global economy

Hansson, Åsa; Wernberg, Joakim - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484699

Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022/2025?

Eichfelder, Sebastian; Kiel, Yannis; Knaisch, Jonas David; … - 2026

Der vorliegende Beitrag schätzt die Bürokratiekosten der Grundsteuerreform 2022/2025 mit Hilfe des Standardkostenmodells der Bundesregierung (SKM) und qualitativer Experteninterviews auf eine Bandbreite von 3,92 Mrd. € und 6,50 Mrd. € (im Mittelwert 5,21 Mrd. €). Dies entspricht 3,38 %...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653555

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Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022/2025?

Eichfelder, Sebastian; Kiel, Yannis; Knaisch, Jonas David - 2026

Book / Working Paper

Family taxation and labor supply

Mäkinen, Juuso - 2026

I study a tax policy in Finland in 1976 that changed the basis for income taxation from couple's joint income to individual income. Following the shift from family taxation to individual taxation, secondary earners within households experienced large drops in their participation tax rates and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644374

Tax reform in Central and Eastern Europe

Alexeev, Michael V.; Conrad, Robert F. - 2026

This paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies. Its main objective is to identify the principal directions of tax reform from the beginning of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668096

Army, tax reforms, and well-being in eighteenth-century Russia

Mustafin, Arthur R. - 2026

This article examines archival records on crop yields and recruit numbers in eighteenth-century Russia, analyzing their dynamics and comparing them with data on recruits' height as an indicator of changes in the standard of living. The study uses more than one hundred and ten archival sources,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668121

Corporate tax incidence and tax avoidance : evidence from the German business tax reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2026

This study examines the interplay between corporate tax avoidance and the incidence of the corporate income tax falling on wages and employment. Using the German Business Tax Reform 2008 (GBTR 2008) as a natural experiment, we investigate how a large tax cut of about nine percentage points...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638611

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Corporate tax incidence and tax avoidance : evidence from the German Business Tax Reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2025

Book / Working Paper

Progressing towards efficiency : the role for labor tax progression in reforming social security

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2026

This paper studies the role for progressive labor income taxation in the context of social security reform. We propose a novel reform that replaces redistributive pensions with a contribution-based system while simultaneously increasing the progressivity of labor income taxation to preserve...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675596

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Progressing towards efficiency : the role for labor tax progression in reforming social security

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022

Book / Working Paper

Quantile analysis of redistributive effects of personal income tax reforms : evidence from Japan in the 2010s

Doi, Takerō; Park, Jeonyong - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676308

Quantifying the impact of a personal income tax reform on tax revenues, growth and inequality in Hungary

Sicsic, Michaël - 2026

This paper analyses the impact of introducing progressivity into the Hungarian personal income tax (PIT) system on tax revenues, growth and inequality. This reform would strengthen labour market participation by reducing the labour tax wedge for low-income earners and improve the responsiveness...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677037

Inheritance taxation around the globe and over time : revenue and distributional implications

Asher, Twisha; Giangregorio, Luca; Morelli, Salvatore; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060375

Reformoptionen der Familienbesteuerung

Beznoska, Martin; Hentze, Tobias; Kauder, Björn - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060192

Reformoptionen der Familienbesteuerung : Stellungnahme zum Antrag der SPD-Fraktion im Landtag Schleswig-Holstein: "Die Einkommensteuer moderner und familienfreundlicher gestalten: Einführung eines gerechten Familiensplittings"

Beznoska, Martin; Hentze, Tobias; Kauder, Björn - 2026 - Stand: April 2026

Zentral ist bei der Debatte um das Ehegattensplitting das Spannungsfeld zwischen Individualbesteuerung und gemeinschaftsbezogenen Modellen. Die reine Individualbesteuerung orientiert sich an der individuellen Leistungsfähigkeit, berücksichtigt jedoch Unterhaltsverpflichtungen innerhalb der Ehe...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652042

Kenya Economic Update, July 2026 : Sustaining Macroeconomic Gains, Advancing Fiscal Reforms

2026

Economic growth moderated slightly in 2025, with real GDP expanding by 4.6 percent compared with 4.7 percent in 2024. This was despite favorable macroeconomic conditions such as easing inflation, accommodative monetary policy, and recovering private sector credit. Growth was weighed down by a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069834

Estimating the causal impact of the 2008 tax reforms in Indonesia : evidence from the synthetic control method

Daede, La Ode Muhammad Hajarullah; Usui, Norio - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676301

Free the period? : evaluating tampon tax reforms using household scanner data

Kinnl, Klara; Wohak, Ulrich - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070526

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Free the period? : evaluating tampon tax reforms using household scanner data

Kinnl, Klara; Wohak, Ulrich - 2023

Book / Working Paper

Brazil's VAT Reform : Improving Equity

Cebreiro Gomez, Ana - 2026

After decades in the making, Brazil’s landmark VAT reform was approved in 2023. The primary objective of the reform is to eliminate distortions and reduce the complexity of the current consumption tax system while maintaining revenue neutrality. In addition, specific design features were...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087589

Tax Administration Reform in Greece: Outcomes and Lessons (2010–25)

Okello, Andrew - 2026

This Note documents Greece’s comprehensive tax administration reform journey over 2010–2025, showing how sustained reform under crisis conditions translated institutional change and digital innovation into durable revenue, compliance gains. Following an initial phase focused on revenue...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087811

Macro-Distributional Implications of VAT Reform Supporting Public Investment in Cabo Verde

Cunha, Daniel - 2026

This paper assesses the macroeconomic and distributional effects of VAT reform to finance public investment in Cabo Verde. The analysis shows that VAT reform can strengthen fiscal space and support growth, but may be regressive without accompanying measures. Targeted transfers can offset...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087923

From law to practice : Bhutan's GST rollout and lessons for small digitalising economies

Niesten, Hannelore - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085175

Cost-neutral food tax reforms for healthier and more sustainable diets

Larsson, Jörgen; Månsson, Edvin; Röös, Elin; Säll, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084689

OECD Tax Policy Reviews: Peru 2026

2026

This report examines the key challenges facing Peru's tax system and presents options for reform. It highlights the need to gradually raise Peru's low tax-to-GDP ratio, which has not increased sustainably despite years of economic growth even as expenditure requirements and fiscal pressures...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090795

Has the environmental protection tax contributed to China's "dual carbon" targets?

Li, Xinran; Zhang, Tong - 2026

Following the formal implementation of the Environmental Protection Tax Law of the People's Republic of China in 2018, debate has persisted regarding its policy effectiveness, particularly concerning its impact on carbon emissions. In the context of the 'dual carbon' targets, accurately...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090649

Options for reforming personal independence payment : IFS green budget chapter

Latimer, Eduin; Oulton, Matthew; Waters, Tom - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092467

A survey of the Ethiopian tax system (2025-26)

Seid, Edris Hussein; Waltmann, Ben - 2026

This report describes Ethiopia’s tax system, documents the level and composition of tax revenue, reviews recent reforms and benchmarks Ethiopia’s tax revenue collections against regional peer countries.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092494

The VAT sharing reform as an incentive : how china’s manufacturing sector returned from the fictitious economy to the real economy

Xie, Zhenfa; Wang, Zhen - 2026

Constructing a modern industrial system anchored in the real economy constitutes a core requirement for industrial development in the new era. Guiding manufacturing enterprises to "return from fictitious to real" is of great significance for boosting real investment and promoting the development...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016091751