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  • Search: subject_exact:"Tax incidence"
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Year of publication
Subject
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Tax incidence 2,105 Steuerinzidenz 2,096 Theorie 687 Theory 679 Steuerwirkung 507 Tax effects 487 Einkommensteuer 405 Income tax 401 Steuerreform 343 Deutschland 338 Tax reform 337 Germany 328 tax incidence 301 Einkommensverteilung 286 Income distribution 285 USA 276 United States 271 Umverteilung 162 Redistribution 161 Verteilungswirkung 154 Distributional effect 153 Optimale Besteuerung 151 Optimal taxation 148 Schätzung 142 Ökosteuer 140 Steuerbelastung 139 Environmental tax 138 Umsatzsteuer 138 Estimation 137 Tax burden 132 Sales tax 128 Verbrauchsteuer 120 Excise tax 118 Steuerpolitik 117 Körperschaftsteuer 113 Unternehmensbesteuerung 112 Corporate taxation 109 Corporate income tax 108 Welfare analysis 103 Wohlfahrtsanalyse 103
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Online availability
All
Free 975 Undetermined 261
Type of publication
All
Book / Working Paper 1,385 Article 1,027 Other 3
Type of publication (narrower categories)
All
Article in journal 842 Aufsatz in Zeitschrift 842 Graue Literatur 697 Non-commercial literature 697 Working Paper 697 Arbeitspapier 621 Aufsatz im Buch 117 Book section 117 Hochschulschrift 71 Thesis 47 Collection of articles of several authors 23 Sammelwerk 23 Amtsdruckschrift 22 Government document 22 Advisory report 16 Conference paper 16 Gutachten 16 Konferenzbeitrag 16 Bibliografie enthalten 15 Bibliography included 15 Konferenzschrift 13 Aufsatzsammlung 11 Article 9 Systematic review 9 Übersichtsarbeit 9 Dissertation u.a. Prüfungsschriften 8 Conference proceedings 7 Case study 5 Collection of articles written by one author 5 Fallstudie 5 Reprint 5 Sammlung 5 Commentary 4 Kommentar 4 Conference Paper 3 Forschungsbericht 3 Mikroform 2 Bericht 1 Bibliografie 1 Book review 1
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Language
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English 1,862 German 303 Undetermined 152 Spanish 29 Italian 25 French 11 Portuguese 9 Polish 5 Dutch 4 Russian 4 Danish 3 Hungarian 3 Czech 2 Bulgarian 1 Modern Greek (1453-) 1 Croatian 1 Swedish 1
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Author
All
Peichl, Andreas 52 Fullerton, Don 44 Fuest, Clemens 39 Creedy, John 33 Siegloch, Sebastian 24 Steiner, Viktor 24 Schaefer, Thilo 23 Lambert, Peter J. 22 Metcalf, Gilbert E. 22 Müller, Wieland 21 Kasten, Tanja 19 Bach, Stefan 17 Harju, Jarkko 17 Werquin, Nicolas 17 Alm, James 15 Bauer, Thomas K. 15 Carbonnier, Clément 15 Fehr, Hans 15 Merz, Joachim 14 Morath, Florian 14 Tyran, Jean-Robert 14 Anderson, Patricia M. 13 Heutel, Garth 13 Konrad, Kai A. 13 Meyer, Bruce D. 13 Poterba, James M. 13 Tsyvinski, Aleh 13 Ebert, Udo 12 Kosonen, Tuomas 12 Lustig, Nora 12 Barbaro, Salvatore 11 Bhatia, Kul B. 11 Bork, Christhart 11 Kotakorpi, Kaisa 11 Leigh, Andrew 11 Mooij, Ruud A. de 11 Wiegard, Wolfgang 11 Hérault, Nicolas 10 Kalb, Guyonne 10 Kaplanoglou, Georgia 10
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Institution
All
National Bureau of Economic Research 50 International Monetary Fund (IMF) 12 CESifo 8 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 7 Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 6 HAL 5 C.E.P.R. Discussion Papers 4 Deutsches Institut für Wirtschaftsforschung 4 Institute for the Study of Labor (IZA) 4 Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI) 4 EconWPA 3 National Institute of Economic and Social Research 3 Théorie Économique, Modélisation, Application (THEMA), Université de Cergy-Pontoise 3 California Agricultural Experiment Station / Department of Agricultural and Resource Economics 2 Centro de Investigación y Docencia Económicas (CIDE) 2 Dipartimento di Economia "Marco Biagi", Università degli Studi di Modena e Reggio Emilia 2 Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche, Università degli Studi di Torino 2 Dipartimento di Scienze per l'Economia e l'Impresa, Università degli Studi di Firenze 2 Economics Department, Queen's University 2 Fachbereich Wirtschaftswissenschaft, Freie Universität Berlin 2 National Tax Association 2 OECD 2 Prognos AG 2 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 2 Saïd Business School, Oxford University 2 Shaker Verlag 2 Tilburg University, Center for Economic Research 2 Universität Potsdam / Wirtschafts- und Sozialwissenschaftliche Fakultät 2 Verein für Socialpolitik 2 Österreichisches Institut für Wirtschaftsforschung 2 American Enterprise Institute for Public Policy Research 1 American Entreprise Institute for Public Research 1 Association of Indian Automobile Manufacturers 1 Australian Taxation Studies Program (ATAX), Faculty of Law 1 Australien / Productivity Commission 1 Banca d'Italia 1 Bank for International Settlements (BIS) 1 Bank of England / Prudential Regulation Authority 1 Banque de France 1 Brown University / Department of Economics 1
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Published in...
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National tax journal 73 CESifo working papers 60 NBER working paper series 49 Working paper / National Bureau of Economic Research, Inc. 49 NBER Working Paper 42 Journal of public economics 34 CESifo Working Paper 30 Public finance review : PFR 29 Working paper 29 Discussion paper series / IZA 26 International tax and public finance 25 CESifo Working Paper Series 24 FinanzArchiv : public finance analysis 24 Public finance 18 EUROMOD working paper series 15 Fiscal studies : the journal of the Institute for Fiscal Studies 14 Discussion paper 13 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 13 IZA Discussion Paper 12 Journal of urban economics 12 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 11 IZA Discussion Papers 11 Discussion paper / Centre for Economic Policy Research 10 Europäische Hochschulschriften / 5 10 Finanzwissenschaftliche Diskussionsbeiträge 10 Finanzwissenschaftliche Schriften 10 Policy research working paper : WPS 10 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 World Bank E-Library Archive 10 Economics letters 9 IMF Working Papers 9 Working paper / World Institute for Development Economics Research 9 Working papers 9 Applied economics 8 Journal of public economic theory 8 Ruhr Economic Papers 8 Schmollers Jahrbuch : journal of contextual economics 8 The review of income and wealth : journal of the International Association for Research in Income and Wealth 8 Volkswirtschaftliche Diskussionsbeiträge 8 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 7
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Source
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ECONIS (ZBW) 2,106 RePEc 193 EconStor 89 USB Cologne (EcoSocSci) 23 BASE 4
Showing 1 - 50 of 2,415
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013093056
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Bearing the burden : implications of tax reporting institutions and image concerns on evasion and incidence
Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2022
We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by...
Persistent link: https://ebtypo.dmz1.zbw/10013255892
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2022
This paper studies the labor market effects of a large employer-borne payroll tax cut for unemployed women, introduced in Italy since 2013. I combine social security data with several empirical approaches, leveraging the time-limited application of the tax scheme and discontinuities in...
Persistent link: https://ebtypo.dmz1.zbw/10013171093
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Universal basic income, taxes, and the poor
Lustig, Nora; Pabon, Valentina Martinez - In: LSE public policy review 2 (2022) 4, pp. 1-10
Persistent link: https://ebtypo.dmz1.zbw/10013470891
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Firm heterogeneity and the impact of payroll taxes
Bíró, Anikó; Branyiczki, Réka; Lindner, Attila; … - 2022
We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, we examine the heterogeneous impact of the policy. Employment increases most at low-productivity firms offering low-wage jobs, which tend to hire...
Persistent link: https://ebtypo.dmz1.zbw/10013471334
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Incidence and avoidance effects of spatial fuel tax differentials : evidence using regional tax variation in Spain
Iraizoz, Ander; Labeaga, José M. - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013407521
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Welfare-enhancing taxation and price discrimination
D'Annunzio, Anna; Russo, Antonio - 2022
We analyze the effects of commodity taxation in markets where suppliers implement second-degree price discrimination schemes, such as offering different package sizes and quality-differentiated versions of the same product. In these markets, suppliers distort the quantity (or quality) intended...
Persistent link: https://ebtypo.dmz1.zbw/10013413309
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Negative tax incidence with multiproduct firms
D'Annunzio, Anna; Russo, Antonio - 2022
A fundamental result in the theory of commodity taxation is that taxes increase consumer prices and reduce supply, aggravating the distortions caused by market power. This result hinges on the assumption that each firm provides a single product. We study the effects of commodity taxes in...
Persistent link: https://ebtypo.dmz1.zbw/10013337551
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Universal basic income, taxes, and the poor
Lustig, Nora; Martinez Pabon, Valentina - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013500719
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Tourist tax and ratings of online reviews
Marsi, Antonio; Randon, Emanuela - 2021
Tourist taxes represent one of the principal sources of revenue for a number of local authorities. Using a dataset of more than 300 thousands reviews on TripAdvisor, we analyze the effect of tourist taxes on online ratings posted by hotel costumers. Online ratings are strategic variables for the...
Persistent link: https://ebtypo.dmz1.zbw/10012802140
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Do corporate taxes affect executive compensation?
Bornemann, Tobias; Jacob, Martin; Sailer, Mariana - 2021
The limitation of executive compensation has been a matter of public and policy debate for at least 20 years. We examine a first-time regulatory action where the deductibility of the total value of executive compensation is limited and unavoidable. We find that, rather than reduce remuneration,...
Persistent link: https://ebtypo.dmz1.zbw/10012302108
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://ebtypo.dmz1.zbw/10012486956
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://ebtypo.dmz1.zbw/10012489634
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Monopsony power, income taxation and welfare
Hummel, Albert Jan - 2021
This paper studies the implications of monopsony power for optimal income taxation and welfare. Firms observe workers' abilities while the government does not and monopsony power determines what share of the labor market surplus is translated into profits. Monopsony power increases the tax...
Persistent link: https://ebtypo.dmz1.zbw/10012534827
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Monopsony power, income taxation and welfare
Hummel, Albert Jan - 2021
This paper studies the implications of monopsony power for optimal income taxation and welfare. Firms observe workers' abilities while the government does not and monopsony power determines what share of the labor market surplus is translated into profits. Monopsony power increases the tax...
Persistent link: https://ebtypo.dmz1.zbw/10012545131
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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
Persistent link: https://ebtypo.dmz1.zbw/10012547036
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Market heterogeneity and the distributional incidence of soft-drink taxes : evidence from France
Etilé, Fabrice; Lecocq, Sébastien; Boizot-Szantai, … - In: European review of agricultural economics 48 (2021) 4, pp. 915-939
Persistent link: https://ebtypo.dmz1.zbw/10012618813
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Incidence of capital income taxation in a lifecycle economy with firm heterogeneity
Tran, Chung; Wende, Sebastian - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012623898
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Reforming the individual direct taxation system of North Cyprus
Jenkins, Glenn P.; Sokhanvar, Amin; Altıok, Hasan Ulaş - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012813968
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://ebtypo.dmz1.zbw/10012485514
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The role of reporting institutions and image motivation in tax evasion and incidence
Kotakorpi, Kaisa; Metsälampi, Satu; Miettinen, Topi; … - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10013194484
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The contribution of payroll taxation to wage inequality in France
Bozio, Antoine; Breda, Thomas; Guillot, Malka - 2020
Over the 1967-2015 period, net wage inequality has decreased in France by 25%, in contrast to the significant increase experienced by most developed countries. Less well known is the fact that labor cost inequality has actually increased by 8% over the same period. We show that, (a) standard...
Persistent link: https://ebtypo.dmz1.zbw/10012228771
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The incidence of VAT reforms in electricity markets : evidence from Belgium
Hindriks, Jean; Serse, Valerio - 2020 - This version: April 2020
Persistent link: https://ebtypo.dmz1.zbw/10012271206
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The pass-through of temporary VAT rate cuts : evidence from German retail prices
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2020
On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona pandemic. The VAT rate reduction is temporary as rates will return to their previous level on 1 January 2021. We study the effects of the temporary VAT rate cut on German...
Persistent link: https://ebtypo.dmz1.zbw/10012308569
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Who carries the burden of the value-added tax? : evidence from Germany
Sultan, Samina - 2020
The value-added tax is one of the most important tax revenue sources in many countries. However, it is sometimes considered unfair as it ultimately hits consumption, and poorer households spend a greater share of their income on consumption. But this depends on whether, and to what degree, the...
Persistent link: https://ebtypo.dmz1.zbw/10012404571
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Heterogeneous price and quantity effects of the real estate transfer tax in Germany
Christofzik, Désirée I.; Feld, Lars P.; Yeter, Mustafa - 2020
Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...
Persistent link: https://ebtypo.dmz1.zbw/10012415969
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Heterogeneous price and quantity effects of the real estate transfer tax in Germany
Christofzik, Désirée I.; Feld, Lars P.; Yeter, Mustafa - 2020
Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...
Persistent link: https://ebtypo.dmz1.zbw/10012388352
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Tax evasion, labor market effects, and income distribution : market adjustments to tax evasion alter factor and product prices, which in turn determine the true impact and benefici...
Alm, James; Kasper, Matthias - 2020
How does tax evasion affect the distribution of income? In the standard analysis of tax evasion, all the benefits are assumed to accrue to tax evaders. However, tax evasion has other impacts that determine its true effects. As factors of production move from tax-compliant to tax-evading...
Persistent link: https://ebtypo.dmz1.zbw/10012169863
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Redistribution with performance pay
Doligalski, Pawel; Ndiaye, Abdoulaye; Werquin, Nicolas - 2020
Half of the jobs in the U.S. feature pay-for-performance. We study nonlinear income taxation in a model where such contracts arise in private labor markets that are constrained by moral hazard frictions. We derive novel formulas for the incidence of arbitrarily nonlinear reforms of a given tax...
Persistent link: https://ebtypo.dmz1.zbw/10012212848
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Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2022
This paper studies the labor market effects of a large employer-borne payroll tax cut for unemployed women, introduced in Italy since 2013. I combine social security data with several empirical approaches, leveraging the time-limited application of the tax scheme and discontinuities in...
Persistent link: https://ebtypo.dmz1.zbw/10013266636
Saved in:
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Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence
Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2022
We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by...
Persistent link: https://ebtypo.dmz1.zbw/10013353403
Saved in:
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Negative Tax Incidence with Multiproduct Firms
D'Annunzio, Anna; Russo, Antonio - 2022
A fundamental result in the theory of commodity taxation is that taxes increase consumer prices and reduce supply, aggravating the distortions caused by market power. This result hinges on the assumption that each firm provides a single product. We study the effects of commodity taxes in...
Persistent link: https://ebtypo.dmz1.zbw/10013427667
Saved in:
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Welfare-Enhancing Taxation and Price Discrimination
D'Annunzio, Anna; Russo, Antonio - 2022
We analyze the effects of commodity taxation in markets where suppliers implement second-degree price discrimination schemes, such as offering different package sizes and quality-differentiated versions of the same product. In these markets, suppliers distort the quantity (or quality) intended...
Persistent link: https://ebtypo.dmz1.zbw/10013470266
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Car registration taxes across EU countries, MNEs' profitability, and the role of market concentration
Shehaj, Pranvera; Zagler, Martin - 2022 - This version, 16 February 2022
Persistent link: https://ebtypo.dmz1.zbw/10012990484
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The distributional impacts of fiscal policy : the case of the Philippines
Son, Hyun H. - 2022
The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and...
Persistent link: https://ebtypo.dmz1.zbw/10013207209
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Tributação indireta : alíquotas efetivas e incidência sobre as famílias
Silveira, Fernando Gaiger da - 2022
The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...
Persistent link: https://ebtypo.dmz1.zbw/10013489564
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Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290
The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...
Persistent link: https://ebtypo.dmz1.zbw/10013502253
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Salience and taxation with imperfect competition
Kroft, Kory; Laliberté, Jean-William P.; Vizcaíno, … - 2022
This paper studies commodity taxation in a model featuring heterogeneous consumers, imperfect competition, and tax salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation highlighting interactions between tax salience and market structure. We estimate...
Persistent link: https://ebtypo.dmz1.zbw/10013440145
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Income taxation and equity : new dominance criteria with a microsimulation application
Brunori, Paolo; Palmisano, Flaviana; Peragine, Vitorocco - In: Journal of economic inequality 20 (2022) 3, pp. 509-536
Persistent link: https://ebtypo.dmz1.zbw/10013442132
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Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit
Carbonnier, Clément; Malgouyres, Clément; Py, Loriane; … - 2022
Do workers gain from lower business taxes, and why? We estimate how a large corporate income tax credit in France is passed on to wages and explore the firm- and employee-level underlying mechanisms. The amount of tax credit firms get depends on their payroll share of workers paid less than a...
Persistent link: https://ebtypo.dmz1.zbw/10013406858
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The incidence of housing allowances : quasi-experimental evidence
Eerola, Essi; Lyytikäinen, Teemu; Saarimaa, Tuukka; … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013419346
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Tributación y dinámica económica regional en Colombia
Mendoza Tolosa, Henry Antonio; Campo, Jacobo; Clavijo … - In: Revista finanzas y política económica 14 (2022) 1, pp. 207-244
Persistent link: https://ebtypo.dmz1.zbw/10013383563
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No taxation without reallocation : the distributional effects of tax changes
Ettmeier, Stephanie - 2022
This paper investigates the dynamic effects of tax changes on the cross-sectional distribution of disposable income in the United States using a narrative identification approach. I distinguish between changes in personal and corporate income taxes and quantify the distributional effects on...
Persistent link: https://ebtypo.dmz1.zbw/10013435278
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Taxation, information acquisition, and trade in decentralized markets : theory and test
Dang, Tri-Vi; Liu, Xiaoxi; Morath, Florian - 2022
This paper shows that a transaction tax makes trades in decentralized markets more information sensitive and enlarges the range of information costs for which the equilibrium exhibits private information acquisition and endogenous adverse selection. A transaction tax reduces the probability of...
Persistent link: https://ebtypo.dmz1.zbw/10013259519
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The Distribution of Tax Burdens : An Introduction
Metcalf, Gilbert E.; Fullerton, Don - 2022
This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper
Persistent link: https://ebtypo.dmz1.zbw/10013308599
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The Alternative Minimum Tax and Effective Marginal Tax Rates
Feenberg, Daniel R.; Poterba, James M. - 2022
This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and...
Persistent link: https://ebtypo.dmz1.zbw/10013309240
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How accurate is the Kakwani Index in predicting whether a tax or a transfer is equalizing? : an empirical analysis
Enami, Ali; Larroulet, Patricio; Lustig, Nora - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013184545
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Tax Incidence and Tax Avoidance
Dyreng, Scott; Jacob, Martin; Jiang, Xu; Müller, … - 2022
Economists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders, but also borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the entire economic burden of the corporate tax. We show...
Persistent link: https://ebtypo.dmz1.zbw/10013299908
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Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
Benzarti, Youssef; Harju, Jarkko - 2022
This paper uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects on employee earnings. As payroll taxes increase, firms...
Persistent link: https://ebtypo.dmz1.zbw/10013324044
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Environmental policy in general equilibrium : new insights from a canonical model
Garnache, Cloé; Mérel, Pierre - In: Journal of the Association of Environmental and … 9 (2022) 1, pp. 113-140
Persistent link: https://ebtypo.dmz1.zbw/10012799589
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