Found 158 results, showing the newest relevant preprints. Sort by relevancy only.Update me on new preprints

Investment Expensing, Investment and Public Finances

The current relatively low corporate tax rate, low interest rates, and the special tax treatment of dividends from non-listed companies reduce the likely impact of higher expensing limits on aggregate investment. Expand abstract.
10 days ago
4/10 relevant
NEP RePEc

Work incentives at the extensive and intensive margin in Europe: the role of taxes, benefits and population characteristics

Unemployment insurance benefits contribute substantially to short-term participation tax rates and explain on average 20 percentage point difference between work incentives of short- vs. long-term unemployment. Expand abstract.
25 days ago
4/10 relevant
NEP RePEc

Fair long-term care insurance

The optimal second-best social insurance under the ex post egalitarian criterion involves, in comparison to utilitarianism, higher LTC benefits, lower pension benefits, a higher tax rate on savings, as well as a lower tax rate on labor earnings. Expand abstract.
52 days ago
4/10 relevant
NEP RePEc

The Impact of Sugar-Sweetened Beverage Taxes on Purchases: Evidence from Four City-Level Taxes in the U.S.

When we examine results separately by city, we find that the decline was concentrated in Philadelphia, where the tax decreased purchases by 27.7 percent. Expand abstract.
53 days ago
4/10 relevant
NBER

The Pigovian tax on capital-intensive industries

It shows that the optimal Pigovian tax rate is higher in countries with higher productivity in labor-intensive industries and have more population and less capital. Expand abstract.
54 days ago
4/10 relevant
NEP RePEc

The Pigovian tax on capital-intensive industries

It shows that the optimal Pigovian tax rate is higher in countries with higher productivity in labor-intensive industries and have more population and less capital. Expand abstract.
55 days ago
4/10 relevant
SocArXiv

Why do the poor vote for low tax rates? A (real-effort task) experiment on income redistribution.

We also find that both the prospect of upward mobility and the belief in the negative effect of taxes on productivity make low-income voters support low tax rates, especially when the alternative tax rate is very high. Expand abstract.
62 days ago
10/10 relevant
NEP RePEc

Anglophone Crisis in Cameroon: Can indirect tax play a crucial role?

A static computable general equilibrium model has enabled us to determine the equivalent rate applicable to the labor factor that would make it possible to compensate for losses if the government shifts away from taxation of household income. Expand abstract.
63 days ago
7/10 relevant
NEP RePEc

Behavioral Responses to State Income Taxation of High Earners: Evidence from California

First, over and above baseline rates of taxpayer departure from California, an additional 0.8% of the California residential tax filing base whose 2012 income would have been in the new top tax bracket moved out from full-year residency of California in 2013, mostly to states with zero income tax. Expand abstract.
67 days ago
5/10 relevant
NBER

The effects of penalty information on tax compliance: evidence from a New Zealand field experiment

Results suggest that differences in penalty information given to taxpayersand reductions in penalty rates both affect taxpayers stated intentions to comply (pay overdue taxand penalties) as predicted. Expand abstract.
72 days ago
7/10 relevant
NEP RePEc