Do EITC expansions pay for themselves? Effects on tax revenue and government transfers
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2020.104355
Abstract: Abstract This paper calculates the EITC’s net cost by estimating effects, both direct and through recipients’ behavioral changes, on tax revenue and government transfer spending. We show that the EITC increases labor supply and income,… read more here.
Keywords: tax revenue; revenue government; eitc expansions; government ... See more keywords
The effect of industrial and commercial land consumption on municipal tax revenue: Evidence from Bavaria
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DOI: 10.1016/j.landusepol.2018.05.052
Abstract: Abstract This paper aims to quantify the municipal tax-revenue effects of increases in built-up areas. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the part of… read more here.
Keywords: tax; land consumption; land; effect ... See more keywords
Excise taxes, over-shifting, cross-elasticity, and tax revenue
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DOI: 10.1080/13504851.2016.1167821
Abstract: ABSTRACT This article examines cross-elasticity effects in excise taxation for markets characterized by monopolistic competition and over-shifting. Extending the constant elasticity demand model to consider cross-elasticity leads to notably different results regarding tax revenue maximization.… read more here.
Keywords: cross elasticity; elasticity; tax revenue;
Natural Resource Rents, Local Taxes, and Government Performance: Evidence from Colombia
Sign Up to like & getrecommendations! Published in 2023 at "Review of Economics and Statistics"
DOI: 10.1162/rest_a_01324
Abstract: I compare the impact of local tax revenue and royalties from the extraction of natural resources on governance in Colombian municipalities, leveraging plausibly exogenous variation from cadastral updates and fluctuations in the world price of… read more here.
Keywords: local taxes; rents local; natural resource; taxes government ... See more keywords
Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan
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DOI: 10.1371/journal.pone.0281101
Abstract: For a long time, governments of all countries have attached great importance to the development of underground economic activities. The reason is that the characteristics of the underground economy are hidden and the information disclosure… read more here.
Keywords: tax rate; tax; rate; tax revenue ... See more keywords