Search Results - subject_exact:"Tax burden"

Tax disincentives to formal employment in Latin America

Bargain, Olivier; Jara, H. Xavier; Rivera, David - 2026

Tax-benefit systems in Latin America have expanded alongside social protection, yet persistently high informality continues to constrain fiscal capacity and redistribution. This paper examines how tax policy changes affect formal employment in Bolivia, Colombia, and Ecuador over three periods...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641321

Tax instruments for leveling social inequality

Lukpanova, Zhanar; Berstembayeva, Rysty; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612207

Trust in government, electronic taxation, and the adoption of fintech

Baah-Peprah, Prince; Nyarko, Samuel Anokye; Flåten, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481292

Tax burden, perceived fairness, and compliance in Ghana's tax system

Levin, Jörgen; Orkoh, Emmanuel - 2025

Determining the optimal tax burden that maximizes compliance and revenue remains a major challenge in developing countries, partly due to the literature's focus on linear tax-compliance relationships. Using firm-level data from Ghana and an instrumental variable approach, this paper finds a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562455

Measuring tax burden efficiency in OECD countries : an international comparison

Afonso, António; Montes, Ana Patricia; Domínguez … - 2024

In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000-2021. To this end, we use non-parametric and parametric techniques: Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA). In this way, it will be possible for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065230

Does societal trust matter for corporate tax behaviors

Chen, Hao; Meng, Yijun; Ning, Xueping; Xia, Yuntian - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633057

Estimating the distributional burden of general sales tax in Pakistan

Ara, Iffat - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014425749

How business income measures affect income inequality and the tax burden

Aaberge, Rolf; Francesconi, Marco; Modalsli, Jørgen; … - 2024

This paper presents estimates of income concentration and inequality for Norway using a new comprehensive measure of income, which identifies business income as it is earned by companies rather than when it is paid out as dividends to owners. We assemble several sources of high quality register...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015125505

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How business income measures affect income inequality and the tax burden

Aaberge, Rolf; Modalsli, Jørgen; Francesconi, Marco; … - 2024

Book / Working Paper

How business income measures affect income inequality and the tax burden

Aaberge, Rolf; Francesconi, Marco; Modalsli, Jørgen; … - 2024

Book / Working Paper

Efficient property value estimation for single-family homes in central Florida

Lozano, Sebastián; Gutiérrez Moya, Ester; Klizentyte, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375831

Corporate taxes and labor market informality evidence from China

Deng, Guoying; Du, Pengcheng; Hernandez, Manuel A.; Xu, Shu - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014582860

Impact of income position information on perceived tax burden and preference for redistribution : an online survey

Yamamura, Eiji - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471450

Who bears the burden of payroll taxes at the top?

Schreiner, Ragnhild; Torsvik, Gaute; Yndesdal, Gjermund … - 2026

This paper estimates the incidence of a Norwegian payroll tax reform that introduced a five-percentage point surcharge on employer payroll taxes for earnings above a specified threshold. We find no evidence that the surcharge was shifted onto high-income workers, despite these workers becoming...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654749

The cost of inattention : deadline and media effects on implicit taxes

Eichfelder, Sebastian; Hundsdoerfer, Jochen; … - 2026

We provide evidence that the capitalization of taxes in share prices depends on investor attention and can create additional implicit taxes for inattentive investors. Interpreting a German capital gains tax reform as a natural experiment, we identify investor attention by the temporal distance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638602

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The cost of inattention : deadline and media effects on implicit taxes

Eichfelder, Sebastian; Hundsdoerfer, Jochen; … - 2025

Book / Working Paper

Superannuation tax burdens : conceptual issues

Pincus, Jonathan James - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473124

Determinants of German firm's adjusted effective tax rate

Behr, Andreas; Schiwy, Christoph - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473162

Measuring fiscal asymmetry : effective tax rates on capital and labour in 29 European countries, 1998-2021

Zhang, Ye; Van Overbeke, Toon - 2026

We introduce a harmonised dataset of effective tax rates on capital (ETRC) and labour (ETRL) for 29 European countries covering 1998-2021. Building on and extending the investment-centred approach of Acemoglu et al. (2020), the dataset combines statutory provisions with observed revenue and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668282

Barriers to global capital allocation

Pellegrino, Bruno; Spolaore, Enrico; Wacziarg, Romain - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613972

The impact of inequality on the informal economy in Latin America and the Caribbean with a MIMIC model

Takanohashi, Marcos; Ribeiro, Marcel; Schneider, Friedrich - 2023

Vast literature is available covering main Informal Economy (IE) causes and consequences for Latin America and Caribbean (LAC), but its size estimation has been mainly limited to worldwide models applied to the region. This paper proposes a MIMIC Base Model using a data set composed by 41...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014285538

Corruption, Tax Burden, and Demand for Redistribution in African Countries

Welde, Andualem Assefa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423371

Taxes on top incomes and financialisation

Haffert, Lukas; Hope, David; Limberg, Julian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550537

Tax burden, perceived fairness, and compliance in Ghana's tax system

Levin, Jörgen; Orkoh, Emmanuel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619113

Who pays for the EU Emission Trading System? : The risk of shifting tax burden from firm to final consumer

Amaddeo, Elsa; Bergantino, Angela Stefania; Magazzino, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555409

Abgabenleistung nach Einkommensarten

Fink, Marian; Rocha-Akis, Silvia - 2025

Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbständiger Beschäftigung zur Finanzierung der öffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeiträge und...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015205182

An exploratory study of the tax rate reconciliation disclosures of JSE listed companies

Nel, Rudie; Niekerk, Anja van - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589632

Atlantic Canada vs. New England : a policy competitiveness scorecard

Eisen, Ben; Emes, Joel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015191263

Tax burden and poverty in lower-middle-income countries : the moderating role of fiscal freedom

Anjarwi, Astri Warih - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015603955

Unified tax incentive policies, tax burden fairness, and corporate investment efficiency

Zhao, Xiaoyang; Ma, Guangyuan; Guan, Feng - 2025

The implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634023

Declining effective tax rates of multinationals : the hidden role of tax base reforms

Ducept, Jules; Godar, Sarah - 2025

This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015419978

Operating leverage and tax burden : empirical evidence from U.S. listed firms

Monterrey Mayoral, Juan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547328

Who Bears the Burden of Fuel Taxation in Latin America and the Caribbean Countries?

2025

This study explores the short-term welfare and distributive effects of selected fuel tax and subsidy reforms in six countries in the Latin America and Caribbean (LAC) region that are aimed at promoting the transformation of energy systems and have the potential to generate much-needed fiscal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454275

Effect of income-increasing deduction in personal income tax on the burden reduction and income redistribution : eidence from Japan

Ohno, Taro; Imahori, Tomotsugu; Kojima, Daizō - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427211

Gendered tax burdens in contexts of high informality

Gwaindepi, Abel - 2025

This study examines the intersection of taxation, gender and informality, highlighting both progress and ongoing challenges in addressing gender disparities in tax systems. It does so by reviewing and synthesising existing studies and empirical cases. In lowincome countries, women are...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413017

Minimum wage system and corporate tax burden stickiness

Xue, Mingfu - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554326

Effective tax burden on mobile network operators in Africa

Bamba, Daouda; Dama, Alou Adessé; Graziosi, Grégoire Rota - 2025

This study presents a comprehensive analysis of the tax burden on the mobile telecommunications sector across twenty-nine African countries, encompassing both general taxation and sector-specific levies. To conduct this assessment, we develop a model of a representative mobile network operator,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413696

Bilan des prélèvements obligatoires, édition 2025 : l'amorce d'un nouveau choc fiscal ?

Redoulès, Olivier - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436462

Local government fiscal stress and earnings management : evidence from China

Kong, Dongmin; Sharma, Susan Sunila; Zhu, Ling - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543230

Correlations of taxation and macroeconomic indicators in the OECD member countries from 2014 to the first year of the crisis caused by COVID-19

Lentner, Csaba; Hegedűs, Szilárd; Nagy, Vitéz - 2022

This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013471217

Tax competitiveness challenges in Atlantic Canada

Eisen, Ben; Li, Nathaniel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015425193

Heterogeneity in effective tax rate trends : evidence from Finnish corporate tax returns

Vanhala, Mikko; Viertola, Marika - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015492588

The impact of performance improvement of the tax system on the economic growth of developing countries based on the experience of the European Union

Serikova, Madina; Sembiyeva, Lyazzat; Orozonova, Azyk; … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013429055

Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity

Sanz, José Félix - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556462

Differential impact of taxation on food items

Ara, Iffat; Masood Ahmed, Qazi - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396175

Effects of stockholders' secondary tax liability on corporate investment

Lee, Jangwook - 2024

This study analyzes the impact of secondary tax liability borne by stockholders, an exception to the principle of limited liability, on corporate investment. The paper constructs a model of a firm to examine the effect of this secondary tax liability, finding that the violation of limited...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014574057

Income tax indexation and fiscal drag : effects on the personal tax burden

Cuttica, Giovanni; Loiacono, Luisa; Rizzo, Leonzio; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627691

The political costs of taxation

Davoine, Eva; Enguehard, Joseph; Kolesnikov, Igor - 2025

We examine the political costs of taxation in early modern France. We focus on efforts to enforce the salt tax, the rate of which varied across regions. Using a spatial difference-in-discontinuities design, we compare municipalities just inside the high-tax region with those just outside, before...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015414157

China's local government debt and firm tax burden

Yao, Yining; Guo, Min; Jiang, Ping; Xu, Lei - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015100753

Evidence against the undertaxation of digital companies from the weighted effective tax rate method analysis

Peterka, Pavel; Stroukal, Dominik - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531906

Taxation challenges and opportunities in war-affected rural economies : the case of Ukraine

Yarovyi, Viktor - 2025

This research investigates the impact of tax policy changes on Ukraine's rural economy and local communities during the ongoing war. The study analyses how these reforms balance the need for revenue mobilization with the support of the agricultural sector. A mixed-methods approach combines...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015561049

The role of shifts in the effective tax rate on the cost of equity

Rojo-Suárez, Javier; Alonso-Conde, Ana B. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014491093

Understanding distributional impacts of carbon pricing : insights from comparative analysis

Immervoll, Herwig; Linden, Jules; O'Donoghue, Cathal; … - 2025

Carbon pricing is becoming increasingly common but raises equity concerns and is frequently perceived as putting higher burdens on the poor than the rich. This chapter discusses the reasons for unequal carbon price burdens across countries and population groups, through the lens of a comparative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402649