LAUSR

Horizontal interactions in local personal income taxes

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0 Published in 2021 at "Annals of Regional Science"

DOI: 10.1007/s00168-020-01039-6

Abstract: Theories of inter-jurisdictional tax and yardstick competition assume that the tax decisions of one jurisdiction will influence the tax decisions of other jurisdictions. This paper empirically addresses the issue of horizontal dependence in local personal… read more here.

Keywords: local personal; personal income; across municipalities; tax rates ... See more keywords

Property values and tax rates near spent nuclear fuel storage

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1 Published in 2018 at "Energy Policy"

DOI: 10.1016/j.enpol.2018.08.035

Abstract: Abstract This paper examines potential property value impacts when a nuclear power plant closes and spent fuel remains on site. We confirm earlier research that fails to find an impact on property values of proximity… read more here.

Keywords: tax rates; fuel; property; rates near ... See more keywords

Optimal emissions tax rates under habit formation and social comparisons

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0 Published in 2020 at "Energy Policy"

DOI: 10.1016/j.enpol.2020.111809

Abstract: Abstract The existing climate models ignore the behavioral anomalies of households and conclude that the optimal environmental tax rate should comove with business cycles. However, this assumption has received extensive criticism recently. To this end,… read more here.

Keywords: tax; optimal emissions; tax rates; habit formation ... See more keywords

Changes in corporate effective tax rates over the past 25 years

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1 Published in 2017 at "Journal of Financial Economics"

DOI: 10.1016/j.jfineco.2017.04.001

Abstract: We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, the decline in effective tax rates is not… read more here.

Keywords: tax; changes corporate; tax rates; corporate effective ... See more keywords

Do Americans want to tax wealth? Evidence from online surveys

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1 Published in 2020 at "Journal of Public Economics"

DOI: 10.1016/j.jpubeco.2020.104207

Abstract: Abstract A vast theoretical literature in public finance has studied the desirability of capital taxation. This discussion largely ignores the political feasibility of taxing wealth. We provide, to our knowledge, the first investigation of individuals'… read more here.

Keywords: wealth; want tax; americans want; tax rates ... See more keywords

IMF conditionality supports revenue collection: is it just tax rates?

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1 Published in 2018 at "Applied Economics Letters"

DOI: 10.1080/13504851.2017.1374534

Abstract: ABSTRACT This article examines if the observed favourable impact of conditionality in IMF programmes on revenue performance arises from changes in tax rates. It does so by studying the experience of 126 low- and middle-income… read more here.

Keywords: tax; imf conditionality; tax rates; collection ... See more keywords

Fiscal interactions in the short and the long run: evidence from German reunification

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1 Published in 2019 at "Journal of Economic Geography"

DOI: 10.1093/jeg/lby068

Abstract: This paper uses the quasi-experiment of Germany’s reunification to test for strategic interactions in local taxation. After reunification, East-German municipalities were allowed to choose, for the first time in decades, local business and property tax… read more here.

Keywords: german municipalities; tax rates; evidence; fiscal interactions ... See more keywords

Tax Burdens in Japan and South Korea: Measurement Using Average Effective Tax Rates

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1 Published in 2020 at "Social Science Japan Journal"

DOI: 10.1093/ssjj/jyz050

Abstract: Although tax policies in Japan and South Korea have notably changed over recent decades, few studies have thoroughly examined the nature of these changes. Building on the average effective tax rates developed by Mendoza et… read more here.

Keywords: tax; south korea; tax rates; effective tax ... See more keywords

The impact of personal income tax rates on the employment decisions of small businesses

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1 Published in 2018 at "Journal of Entrepreneurship and Public Policy"

DOI: 10.1108/jepp-d-17-00030

Abstract: Small businesses file taxes in accordance with the personal income tax code because they are considered flow-through entities. Thus, personal income tax reforms directly affect the incentives small business owners face regarding employment and operations.… read more here.

Keywords: tax; tax rates; income tax; personal income ... See more keywords

Marginal Income Tax Rates, Economic Growth, and Primary Fiscal Deficits

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1 Published in 2020 at "Public Finance Review"

DOI: 10.1177/1091142120945992

Abstract: Economic theory suggests that variations in marginal tax rates are more important for consumption and investment decisions than the average rates commonly studied. This article analyzes the aggregate implications of the statutory tax code, using… read more here.

Keywords: tax; tax rates; marginal income; income tax ... See more keywords

Corporate Effective Tax Rates for Research and Policy

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1 Published in 2022 at "Public Finance Review"

DOI: 10.1177/10911421221137203

Abstract: How much companies pay in corporate income taxes is often better captured by effective tax rates (ETRs) rather than by statutory ones. Economists further distinguish between those modeled using the law—forward-looking ETRs—and those estimated from… read more here.

Keywords: backward looking; tax rates; tax; looking etrs ... See more keywords