Three Empirical Essays In French Household Taxation
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Three Empirical Essays In French Household Taxation
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Author : Adrien Pacifico
language : en
Publisher:
Release Date : 2019
Three Empirical Essays In French Household Taxation written by Adrien Pacifico and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This thesis is composed of three chapters which are linked to the taxation of households. The first chapter studies the welfare gains linked with the frequency of the tax, in particular, it studies the shift from an annual system to a monthly tax system. The third chapters aim at identifying behavioral reactions on the taxable income margin of rich households reacting to a french tax reform.
Three Empirical Essays On Spatialiazed Housing Policies
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Author : Benjamin Vignolles
language : en
Publisher:
Release Date : 2019
Three Empirical Essays On Spatialiazed Housing Policies written by Benjamin Vignolles and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This thesis evaluates the local effects of several spatialized housing policies. It is composed of three chapters, each focusing on a specific French public policy. The two first chapters apply public policy evaluation method in a quasi-experimental framework to study the impact of two spatialized housing policies - the Solidarité et Renouvellement Urbain (SRU) law, aiming to stimulate housing construction, and the Scellier Tax Credit (STC), which is a subsidy to private housing supply for law and intermediate income households - on housing construction, housing markets and spatial income segregation ; the third chapter uses microsimulation methods to assess the income profile of a French housing tax called taxe d'habitation, and how it would evolve if its fiscal basis - aiming to translate housing values of taxed dwellings at 1970 market prices - were actualized. These papers use exhaustive data set produced by the French fiscal administration and notaries, which were not extensively used until now. The first two papers exploit spatial or municipality size discontinuities according to the enforcement of considered public policies. We show that fiscal local incentives are efficient to increase the construction of public housing or of private housing targeted on low-income households. We also show that the additional construction of social housing leads to a reduction of income segregation and housing prices in targeted municipalities. The STC triggered the construction of new dwelling that remain more often vacant and leads to housing prices increases in treated areas, due to crowding-out effect capitalized in land prices. Finally, we show that if the TH fiscal basis were revised in order to reflect actual housing market prices, the income profile of the tax weight in households income would be dramatically modified, from a bell-shaped one attaining its maximum for median income levels to a more regularly increasing one.
Essays On Funding And Effects Of Public Expenditures On Household Related Infrastructure
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Author : Thomas Krauskopf
language : en
Publisher: kassel university press GmbH
Release Date : 2015-01-01
Essays On Funding And Effects Of Public Expenditures On Household Related Infrastructure written by Thomas Krauskopf and has been published by kassel university press GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-01 with Expenditures, Public categories.
This book addresses the importance of local public expenditures for cultural activities and their impact as well as experimental studies on public activities. It consists of four contributions with different foci. The first chapter investigates the relationship between private and public cultural activities using data for 414 municipalities in Hesse between 1998 and 2006. Above that, the further determinants of private cultural activities are analysed. The second chapter investigates the importance of the cultural infrastructure for the regional economic growth empirically. Therefore, Richard Florida’s theory of the creative class is used, which can explain the link between cultural infrastructure and economic growth. This influence is tested with a data set of the 73 independent German cities between 1997 and 2007. The third chapter investigates the motives of pro-social behavior in collective decisions in an economic experiment. It compares individual behavior in private and in collective decisions in a unified experimental setup. The fourth chapter shows that it may be useful to employ additional data analysis tools in tax compliance experiments to gain better statistical confidence on the results and to retrieve more information from the data sets, respectively.
Economic Globalization And Asia Essays On Finance Trade And Taxation
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Author : Ramkishen S Rajan
language : en
Publisher: World Scientific
Release Date : 2003-12-04
Economic Globalization And Asia Essays On Finance Trade And Taxation written by Ramkishen S Rajan and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-12-04 with Business & Economics categories.
The term “economic globalization” has been discussed extensively in the popular press, by business executives and by policy-makers all over the world. While academic economists have made some excellent contributions to specific, technical aspects of economic globalization, there appears to be a need for economists to discuss the broader aspects of the issue in a more accessible manner. Failing this, the general debate will be informed only by the writings of non-economists.That is the motivation for this book, which is a collection of essays on various aspects of economic globalization in general, but with specific reference to Asia.
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.
Essays In Economic Theory Growth And Labour Markets
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Author : George Bitros
language : en
Publisher: Edward Elgar Publishing
Release Date : 2002-01-01
Essays In Economic Theory Growth And Labour Markets written by George Bitros and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-01-01 with Business & Economics categories.
The distinguished contributors in this volume provide a variety of essays, which are written in honor of Emmanuel Drandakis. These essays fall into four uniform areas of economics: economic growth, general equilibrium, labor economics and game theory and applications. The editors focus on a select set of issues that stand high on the agenda of academic research. They provide fresh insights and approaches to the analysis of these issues, and thus open up wider avenues for our understanding of the dilemmas posed for theory and policy. Readers are offered new empirical evidence on such thorny social problems as, for example, unemployment, the intergenerational transmission of human capital and the response of wages to price and endowment changes.
Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 2008
Dissertation Abstracts International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Dissertations, Academic categories.
The Dynamics Of Taxation
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Author : Glen Loutzenhiser
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-10-15
The Dynamics Of Taxation written by Glen Loutzenhiser and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-15 with Law categories.
This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.
Household Behaviour Prices And Welfare
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Author : Ranjan Ray
language : en
Publisher: Springer
Release Date : 2018-11-03
Household Behaviour Prices And Welfare written by Ranjan Ray and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-03 with Business & Economics categories.
This collection of essays covers a diverse set of topics related to household behavior and welfare. Prices play a key role in several of the essays, particularly the distributional implications of price movements, and the effects of changes in relative prices on inequality and poverty. This book shows the shift in the literature on prices from being an exclusively macro topic featuring the study of inflation and cross-country comparisons to one that is firmly rooted in micro theory-based analysis of household behavior. It also includes recent developments in the poverty measurement literature, documenting the shift from the exclusively money metric and unidimensional poverty measures to multidimensional poverty encompassing a wider view of deprivation. Largely, but not exclusively, focusing on India, the book also features global comparisons of welfare. Intra country spatial comparisons along with cross country comparisons of household behavior and welfare feature in several of the essays in this book. The book also compares the effects of selected public delivery schemes in India on the health of its children. It is a useful resource for researchers and serves as reading material for advanced graduate courses on development in India and elsewhere.
International Tax Aspects Of Sovereign Wealth Investors
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Author : Richard Snoeij
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-04-18
International Tax Aspects Of Sovereign Wealth Investors written by Richard Snoeij and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-18 with Law categories.
An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a comprehensive guide to designing tax policy, from a source State perspective, toward inbound sovereign wealth investment. Drawing on a wide range of relevant sources, including international instruments, domestic tax legislation, administrative practice, (international) case law and the writings of highly qualified publicists, the author fully addresses the following aspects of the subject: – the definition, functions, legal form, governance, home State tax status, etc. of sovereign wealth investors; – tax policy considerations and objectives (i.e., neutrality, equity and international attractiveness) from a source State perspective vis-à-vis foreign sovereign wealth investors; and – the potential impact of the sovereign immunity principle, bilateral tax treaties and European (Union) law on source States’ ability to achieve these tax policy objectives in relation to foreign sovereign wealth investors. The conceptual framework developed by the author will greatly assist source States in introducing new tax policy or in evaluating or reconsidering their existing tax policy vis-à-vis foreign sovereign wealth investors. In addition, practitioners, academics and (home States of) sovereign wealth investors will welcome this first authoritative analysis of an important but insufficiently understood subject in international tax.