Computing Effective Tax Rates On Factor Income And Consumption An International Macroeconomic Perspective
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Computing Effective Tax Rates On Factor Income And Consumption An International Macroeconomic Perspective
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Author : Enrique G. MENDOZA
language : en
Publisher:
Release Date : 1994
Computing Effective Tax Rates On Factor Income And Consumption An International Macroeconomic Perspective written by Enrique G. MENDOZA and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with categories.
Computing Effective Tax Rates On Factor Incomes And Consumption
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Author : Enrique G. Mendoza
language : en
Publisher:
Release Date : 1994
Computing Effective Tax Rates On Factor Incomes And Consumption written by Enrique G. Mendoza and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Capital investments categories.
Effective Tax Rates In Macroeconomics
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Author : Enrique G. Mendoza
language : en
Publisher:
Release Date : 1994
Effective Tax Rates In Macroeconomics written by Enrique G. Mendoza and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Taxation categories.
Macroeconomic Effects Of Tax Rate And Base Changes Evidence From Fiscal Consolidations
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Author : Ms.Era Dabla-Norris
language : en
Publisher: International Monetary Fund
Release Date : 2018-09-28
Macroeconomic Effects Of Tax Rate And Base Changes Evidence From Fiscal Consolidations written by Ms.Era Dabla-Norris and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-28 with Business & Economics categories.
This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected revenue impact, motivation, and announcement and implementation dates of nearly 2,500 tax measures across 10 OECD countries. We analyze the macroeconomic impact of tax changes, distinguishing between tax rate and tax base changes, and further separating between changes in personal income, corporate income, and value added tax. Our results suggest that base broadening during fiscal consolidations leads to smaller output and employment declines compared to rate hikes, even when distinguishing between tax types.
Taxation And Economic Performance
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Author : Willi Leibfritz
language : en
Publisher: OECD
Release Date : 1997
Taxation And Economic Performance written by Willi Leibfritz and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Fiscal policy categories.
This paper reviews the theoretical and empirical literature on the effects of taxation on economic performance, adds marginally to the empirical literature, and draws conclusions for tax policy in OECD countries.
Tax By Design
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Author : Stuart Adam
language : en
Publisher: Oxford University Press
Release Date : 2011-09
Tax By Design written by Stuart Adam and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-09 with Business & Economics categories.
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Growth Effects Of Income And Consumption Taxes
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Author : Mr.Gian Milesi-Ferretti
language : en
Publisher: International Monetary Fund
Release Date : 1995-07-01
Growth Effects Of Income And Consumption Taxes written by Mr.Gian Milesi-Ferretti and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-07-01 with Business & Economics categories.
The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the taxation of factor incomes (human and physical capital) is growth-reducing. The effects of consumption taxation on growth depend crucially on the elasticity of labor supply, and therefore on the specification of the leisure activity. The paper also derives some implications for the optimal intertemporal choice of tax instruments.
International Taxation Handbook
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Author : Colin Read
language : en
Publisher: Elsevier
Release Date : 2007-04-13
International Taxation Handbook written by Colin Read and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-04-13 with Business & Economics categories.
Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
Japan S Corporate Income Tax
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Author : Ruud A. de Mooij
language : en
Publisher: International Monetary Fund
Release Date : 2014-08-04
Japan S Corporate Income Tax written by Ruud A. de Mooij and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-04 with Business & Economics categories.
This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
Tax Composition And Growth
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Author : Mr.Santiago Acosta Ormaechea
language : en
Publisher: International Monetary Fund
Release Date : 2012-10-26
Tax Composition And Growth written by Mr.Santiago Acosta Ormaechea and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-26 with Business & Economics categories.
We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the period 1970-2009—21 high-income, 23 middle-income and 25 low-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive association with growth; and (3) a reduction in income taxes while increasing value added and sales taxes is also associated with faster growth.
