Search Results - subject_exact:"Tax effects"

Micro and macro evidence of the relationship between income mobility and taxation

Cappelen, Ådne; Hattrem, Aurora G.; Thoresen, Thor Olav - 2024

How taxation influences income mobility is largely a neglected topic. In this study we discuss the relationship between taxation and income mobility by analyzing both macro and micro data. Administrative register data based on income tax returns are used to produce individual and aggregate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014461460

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

Navigating the Amazon : the incidence of digital service taxes

Langenmayr, Dominika; Muddasani, Rohit Reddy - 2026

Firms in the digital economy often pay little tax in the countries where their customers are based. In response, market countries have introduced digital service taxes on the revenue of these firms to indirectly tax their profits. We study the incidence of these taxes using data on Amazon, the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654285

Investor valuation, taxation, and time varying expected returns

Bjerksund, Petter; Schjelderup, Guttorm - 2026

This paper analyzes the valuation of publicly traded stocks subject to capital income and wealth taxation when expected returns are time-varying. We show that, in an efficient capital market, investor valuation coincides with the market price under a broad class of tax systems, including accrued...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654699

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654749

Taxing speculative trades as a prudential policy

Park, Junghum - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562419

Heterogeneous welfare effects of corrective taxes : evidence from South Africa's soda tax

Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613708

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592051

Transfer price documentation rules and multinational firm behavior : evidence from France

Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026

In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607696

What drives tax policy choices?

Alm, James - 2026

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

Excess profit taxes in times of crisis : the example of the inframarginal revenue cap in the EU electricity market

Nicolay, Katharina; Spix, Julia; Steinbrenner, Daniela - 2026 - This version: 20 March 2026

We conduct a data-based policy evaluation of the first large-scale, EU-wide excess profit tax, implemented during the 2022 European energy crisis to tax the windfall profits of inframarginal electricity producers. In particular, we evaluate the inherent trade-off of excess profit taxation: the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626713

Distributional impacts of heterogenous carbon prices in the EU

Merkle, Magnus; Dolphin, Geoffroy - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627580

Differential capital taxation and risk premia : a separation result

Menoncin, Francesco; Panteghini, Paolo - 2026

The article studies differential capital taxation - distinct rates on interest income and risky profits - in a continuous-time representative-agent general equilibrium model with complete markets. It derives closed-form expressions for the equilibrium risk-free rate and the market price of risk....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638859

Environmental impact of a green tax on new vehicle sales in the presence of tax exemptions

Gómez-Lobo, Andrés; Price, Juan José - 2026

At the end of 2014 a "Green" registration tax on new vehicle sales was introduced in Chile. In this paper we use a vehicle registration dataset to estimate the impact of this policy on average nitrogen oxide (NOx) emission rates of new vehicle purchases. We analyze two impact channels:...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644800

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 distributional consequences of tax pass-through : the case of Germany's fuel tax discount

Frondel, Manuel; Thiel, Patrick; Vance, Colin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015560505

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644374

Are senior workers overpriced? : evidence from an age-differentiated payroll tax in Norway

Holden, Steinar; Markussen, Simen; Røed, Knut - 2026

Differentiation of the employer-borne payroll tax may be a tool to raise employment for groups whose wage entitlements are set above market clearing levels - e.g., through collective bargaining, minimum wage legislation or implicit contracts. We provide an empirical evaluation of a reform in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015666021

Behavioral responses to estate taxation : evidence from Taiwan

Lien, Hsien-Ming; Wu, Linda; Yang, Tzu-Ting - 2026

We quantify behavioral responses to estate taxation by exploiting two large and opposing reforms in Taiwan. A fundamental challenge is that estates are observed only at death, complicating treatment assignment. To address this, we link administrative estate and wealth records to implement a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653508

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638602

Show one more version 1

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

Eichfelder, Sebastian; Hundsdoerfer, Jochen; … - 2025

Book / Working Paper

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638611

Show one more version 1

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

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

Book / Working Paper

Corporate income taxation and business dynamism

2026

In recent decades, concerns have grown over the decline in business dynamism, the process by which firms enter, expand, contract, and exit markets. Part of the OECD Tax Policy Briefs series, this brief explores how corporate income tax (CIT) policies can support business dynamism, examining the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665158

Tax incentives and venture capital risk-taking : evidence from the QSBS program

Campello, Murillo; Junqueira, Guilherme - 2026

Do tax subsidies prompt investors to take on risk? We address this question by looking at investors' responses to changes to the Qualified Small Business Stock (QSBS) program, which reduces capital gains taxes on startup investing. We do so under a framework in which some startup investors -...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668698

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 - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014327717

Food prices and tax incidence : evidence from Brazilian data

Canêdo-Pinheiro, Mauricio; Pessôa, Leonel Cesarino; … - 2025

The paper estimates the ICMS (a kind of value-added tax at the state level) incidence on a basket of 79 food products from 1994 to 2021 in the Brazilian states of Bahia, Rio de Janeiro, Minas Gerais and São Paulo.We use panel data estimators to evaluate the pass-through of the ICMS to consumer...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547587

The (in)effectiveness of targeted payroll tax reductions

Fenizia, Alessandra; Li, Nicholas; Citino, Luca - 2025

This paper studies the cost-effectiveness of targeted payroll taxes for stimulating labor demand. It uses rich administrative data to study the effects of an Italian reform that raised social security contributions for apprenticeship contracts but granted a substantial discount for firms with 9...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015486014

Resource investments and the timing of tax deductions

Ahlvik, Lassi; Harding, Torfinn - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015152811

Macroeconomic impact of tax changes : the case of Greece from 1974 to 2018

Asimakopoulos, Panagiotis - 2025

We adopted an empirical approach to capture the macroeconomic impact of tax changes for the examined period from 1974 to 2018. It is generally accepted that vector autoregression model (VAR) has proven useful for describing the dynamic interrelationships of multivariate series. Our empirical...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015202681

Wealth taxation : the key to unlocking capital gains

Schjelderup, Guttorm; Zoutman, Floris T. - 2025

This paper analyzes how a wealth tax affects investor portfolio choice when a realization-based capital gains tax is present. We develop a two-period model with heterogeneous investors and show that while a capital gains tax distorts portfolio choice by encouraging investors to postpone...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015548876

Show one more version 1

Wealth taxation : the key to unlocking capital gains

Schjelderup, Guttorm; Zoutman, Floris T. - 2024

Book / Working Paper

Capitalists, workers and landlords : a comprehensive analysis of corporate tax incidence

Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025

This paper presents novel estimates of the incidence of corporate taxes that, for the first time, account for commercial real estate. We combine unique real estate data with administrative data on wages and profits in Germany. We leverage over 17,000 local business tax changes for our empirical...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655466

Show one more version 1

Capitalists, workers and landlords : a comprehensive analysis of corporate tax incidence

Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025 - This version: August 12, 2025

Edition: This version: August 12, 2025

Book / Working Paper

Taxes and pay without performance : evidence from executives

Arnemann, Laura - 2025

This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the impact of tax policy changes on pay without performance. Using data on executive compensation in the United States, I compare the sensitivity of executive compensation to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324402

Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax

Carvalho Junior, Pedro Humberto Bruno de - 2025

The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371897

Shifting sweetness : impacts of South Africa's Health Promotion Levy on sugar-sweetened beverages

Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2025

Sin taxes are increasingly being used to discourage the consumption of goods perceived to harm individuals and society. This paper examines the impact of South Africa's Health Promotion Levy (HPL)-the first sugar tax implemented in Africa-on the consumption of sugar-sweetened beverages (SSBs) in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374296

Better early than never - the effects of anticipated gift tax changes on business transfers

Winter, Richard; Zental, Jan - 2025

Wealth transfer taxes can be important instruments to counter increasing wealth inequality. Yet, inter-generational business transfers, whose distribution is particularly concentrated at the top, are inherently difficult to tax. Many countries treat this asset class preferentially to avoid...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211636

Is the elasticity of taxable income mostly an income effect?

Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025

We use variation in marginal tax rates and in tax bracket thresholds at which they apply in order to identify the substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax reforms, for which behavioral responses to taxes are...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211755

Show one more version 1

Is the elasticity of taxable income mostly an income effect?

Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025

Book / Working Paper

How effective are R&D tax incentives? : reconciling the micro and macro evidence

Appelt, Silvia; Bajgar, Matĕj; Criscuolo, Chiara; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337603

Assortative mating and couple taxation : a note

Corneo, Giacomo - 2025

An often neglected implication of couple taxation is its impact on marital sorting. A tractable model of such an impact is offered in this paper. It reveals that, as compared to joint taxation with income splitting, individual taxation makes higher-ability individuals more picky in the marriage...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189929

Personal tax changes and financial well-being : evidence from the tax cuts and jobs act

Dobridge, Christine L.; Hsu, Joanne; Zabek, Mike - 2025

We estimate the effects of personal income tax decreases on financial well-being, including qualitative subjective assessments and quantitative measures. A plausibly causal design shows that tax decreases in the Tax Cuts and Jobs Act made survey respondents more likely to say they were “living...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191756

Show one more version 1

Personal tax changes and financial well-being : evidence from the Tax Cuts and Jobs Act

Dobridge, Christine L.; Hsu, Joanne; Zabek, Mike - 2024

Book / Working Paper

The impact of earmarked taxes on supply curve shifts : a laboratory experiment

Okajima, Shigeharu; Shinoda, Taro; Funaki, Yukihiko; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015176803

Quantifying the 100 % exclusion of capital gains on small business stock

Abdulrauf, Zahrah; Auten, Gerald E.; Organ, Paul R.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179495

Strategic climate policy in global aviation : aviation fuel taxes and efficiency standards with duopolistic aircraft producers

Ovaere, Marten; Proost, Stef - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329604

US general tariff and capital tax effects

Tyers, Rodney - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394335

The impact of flat taxes on income and wealth inequality

Brzezinski, Michal; Akarsu, Mahmut Zeki - 2025

Flat tax systems have gained traction in countries that transitioned from socialism, with more than 20 nations in Eastern Europe and Central Asia adopting such systems since the mid-1990s. These reforms aimed to streamline tax processes, enhance compliance, and boost economic growth. While...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394410

Fuel taxation and environmental externalities : evidence from the world's largest environmental tax reform

Basaglia, Piero; Behr, Sophie M.; Drupp, Moritz A. - 2025

We investigate how fuel taxation reduces climate and pollution externalities by evaluating the world’s largest environmental tax reform. Using spatially detailed emissions data from more than 1,000 European regions in a synthetic difference-in-differences framework, we evaluate the impact of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420321

The asymmetric incidence of business taxes : survey evidence from German firms

Winter, Richard; Doerrenberg, Philipp; Eble, Fabian; … - 2025

We provide novel evidence on the incidence of business taxes using comprehensive survey and experimental data from German firms. Leveraging randomized variation in hypothetical tax changes, we find that the incidence of profit taxes is highly asymmetric. Tax decreases are more likely to benefit...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420878