Search Results - subject_exact:"Tax policy"

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

Determinants of value-added tax revenue transfers in municipalities of emerging economies

Abidar, Brahim; Ed-Dafali, Slimane; Kobiyh, Miloudi - 2025

This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410936

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://ebvufind01.dmz1.zbw.eu/10015604528

The role of tax administration in shaping SME performance in Lae, Papua New Guinea

Nadiminti, Viswanadham; Tom, Blessinta; Timana, Everlyn - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618554

What drives tax policy choices?

Alm, James - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619675

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

More is not always better : an economic assessment of the EU's anti-avoidance tax framework

Koch, Reinald; Rehrl, Christoph; Spengel, Christoph - 2026

Over the past decade, the European Union has built a comprehensive supranational framework to combat corporate tax avoidance. This article provides the first integrated assessment of the EU's post-2015 anti-avoidance architecture, combining evidence on profit shifting by European multinationals,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670933

Analysis of public debate on the reintroduction of GST in Malaysia via Facebook

Siti Fatimah Abdul Rashid; Mohd Faizal Kasmani; Hafizah … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580517

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://ebvufind01.dmz1.zbw.eu/10015643086

Taxing cross-border services

Hebous, Shafik; Crowley, Brendan; Das, Rasmi; Hanappi, Tibor - 2026

Faced with the limitations of existing tax frameworks for cross-border trade in services - particularly the lack of taxing rights over certain income from highly digital business models and the continuing scope for profit shifting through payments for cross-border services - countries and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675257

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://ebvufind01.dmz1.zbw.eu/10015650431

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

Extracting wedges : misallocation and taxation in the oil industry

Stefanski, Radek; Ahlvik, Lassi; Andersen, Jørgen Juel; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463815

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Extracting wedges : misallocation and taxation in the oil industry

Stefanski, Radek; Ahlvik, Lassi; Andersen, Jørgen Juel; … - 2025

Book / Working Paper

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://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

How transparency shapes tax policy effectiveness : evidence from cryptocurrency markets

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015573285

Evolution of Greek tax system

Asimakopoulos, Panagiotis - 2025

The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413539

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Evolution of Greek tax system

Asimakopoulos, Panagiotis - 2025

Book / Working Paper

Tax expenditures in the EU : recent trends and new policy challenges

Turrini, Alessandro; Guigue, Julien; Kiss, Áron; … - 2025

Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax expenditures in personal income taxation (PIT), value-added...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438580

Tax policy, energy efficiency, and sustainable growth : empirical evidence from China

Yixin, Ouyang; Shakaraliyeva, Zibeyda; Hajiyeva, Aytaj; … - 2026

This study examines the role of tax regulation and energy efficiency in promoting sustainable economic growth in China over the period 1995-2023. Drawing on panel data and employing Panel-Corrected Standard Errors (PCSE) and Feasible Generalized Least Squares (FGLS) estimation techniques, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675812

The redistributive transformation of fiscal policy in times of high debt in Belgium : 1912-2024 : from ability-to-pay taxation to competitive adjustment

Rigaux, Lucien - 2026

This article examines how the redistributive design of crisis-time fiscal policy shaped Belgian federal public debt trajectories from 1912 to 2024. Drawing on a reconstructed debt-to-GDP series and historical-institutional analysis, it identifies a secular transformation in the distributive...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671924

Evaluating Kenya's experience with international tax standards : adoption, suitability, and effectiveness

Ogembo, Daisy - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015575356

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670989

Reich, Recht und Schulden : Beiträge zur Finanzgeschichte des Alten Reichs : Tagungsband

Klump, Rainer; Wendehorst, Stephan - 2025

This volume contains the papers presented at the conference "Reich, Recht und Schulden," which took place on September 12, 2025, at the House of Finance of Goethe University Frankfurt am Main. The papers address various aspects of the financial history of the Holy Roman Empire between 1648 and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558911

Staatskonsum stabilisiert die Wirtschaft kurzfristig, Steuersenkungen wirken stärker, aber verzögert

Dany-Knedlik, Geraldine; Kriwoluzky, Alexander; Kung, Jo-Ya - 2026

Die Reform der Schuldenbremse und das Sondervermögen für Infrastruktur und Klimaneutralität haben die fiskalischen Handlungsspielräume Deutschlands deutlich erweitert. Der damit verbundene finanzpolitische Kurswechsel eröffnet nicht nur Möglichkeiten für zusätzliche öffentliche...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676841

Growth-friendly taxation in a high-inflation environment

Kiss, Áron; Leodolter, Alexander; Turrini, Alessandro; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014631444

Government consumption stabilizes the economy in the short run : tax cuts have a stronger albeit delayed effect

Dany-Knedlik, Geraldine; Kriwoluzky, Alexander; Kung, Jo-Ya - 2026

The reform of the debt brake and the special fund for infrastructure and climate neutrality have considerably expanded Germany's fiscal space. The associated fiscal policy shift not only opens up opportunities for additional public investment: The new funds can also be used for more government...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062843

A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries

Starkov, Vladimir; Jin, Alexis - 2024

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014575579

Effect of taxation on digital finance adoption in Africa : the role of governance quality

2026

This study aims to examine the impact of taxation on the adoption of digital finance in Africa and to assess the extent to which governance quality moderates this relationship. Using panel data for 54 African countries over the period 2007-2023 and applying the two-step System GMM, we find that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676490

The implications of treaty restrictions of taxing rights on services, especially for developing countries

Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024

Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015084372

Finding the missing stone : mobile money and the quality of tax policy and administration

Apeti, Ablam Estel; Edoh, Eyah Denise - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014464467

Nonprofits and C corporations : performance comparison

Hull, Robert Martin - 2023

We extend the performance comparison study of nonprofits (NPs) and pass-throughs by examining large NPs and large C corporations (CCs). Unlike that study, we also examine performance outcomes under two different tax shield policies. We use the Capital Structure Model as our main methodology. Our...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013548880

Can leviathan city governments use tax policy to attract the creative class?

Batabyal, Amitrajeet A.; Beladi, Hamid - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015101974

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Can Leviathan City Governments Use Tax Policy to Attract the Creative Class?

Batabyal, Amitrajeet A.; Beladi, Hamid - 2023

Book / Working Paper

Macroeconomic effects of the anticipation and implementation of tax changes in Germany : evidence from a narrative account

Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin - 2024

This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of tax reforms. An anticipated cut in taxes has a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015142163

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Macroeconomic effects of the anticipation and implementation of tax changes in Germany : evidence from a narrative account

Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin - 2020

Book / Working Paper

Do increased tax base and reductions in the underground economy compensate for lost tax revenue following a tax reduction policy? : evidence from Italy 1982 to 2006

Orsi, Renzo; Seip, Knut Lehre - 2023

We here examine the frequent claim that an increase in the tax base and a decrease in tax evasion will compensate for a loss in tax revenues caused by a lower tax level. Using a unique data set for the estimated underground economy in Italy from 1982 to 2006, we found that a loss in tax revenues...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014321385

Wealth taxes under the constitution : an originalist analysis

Schizer, David M.; Calabresi, Steven G. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614439

Tax systems : adaptability and resilience during a global pandemic

Daly, Stephen - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014338797

Power fragmentation and the resource curse

Arezki, Rabah; Graziosi, Grégoire Rota - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619205

Priorities for strengthening key revenue sources in Asia

Gupta, Sanjeev; Jalles, João Tovar - 2023

This paper discusses the evolution of key taxes during the past 20 years in developing Asia and the fiscal challenges that the region's economies face in light of the coronavirus disease (COVID-19) pandemic. It presents estimates of tax capacity and tax potential, and discusses the productivity...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014426318

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Priorities for strengthening key revenue sources in Asia

Gupta, Sanjeev; Jalles, João Tovar - 2022

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015617041

Household taxation, nonlinear occupations, and gender gaps

Denderski, Piotr; Obermeier, Tim - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015568144

High tax burden reduces competitiveness : a study of the cocoa industry in Indonesia

Murwendah; Desyani, Wina - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014427435

Do consumers pay the corporate tax?

Jacob, Martin; Müller, Maximilian A.; Wulff, Thorben - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014443125

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://ebvufind01.dmz1.zbw.eu/10015612454

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://ebvufind01.dmz1.zbw.eu/10015614271

Tax buoyancy in Indonesia : an evaluation of tax structure and policy reforms

Sinaga, Suhut Tumpal; Ekananda, Mahjus; Gitaharie, Beta … - 2023

This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corporate income tax (CIT), and value-added tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014480039

Resource investments and the timing of tax deductions

Ahlvik, Lassi; Harding, Torfinn - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015152811

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://ebvufind01.dmz1.zbw.eu/10015614769

Furthering a feminist fiscal agenda : engendering tax and development

Joshi, Anuradha; Kangave, Jalia; Boogaard, Vanessa van den - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373784

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://ebvufind01.dmz1.zbw.eu/10015615624

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Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015592358

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State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

Taxation in the context of high informality : conceptual challenges and evidence from sub-Saharan Africa

Gwaindepi, Abel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375138