International Tax and Public Finance
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Size and distributional pattern of pension-related tax expenditures in European countries
International Tax and Public Finance - Tập 27 Số 5 - Trang 1287-1320 - 2020
This paper quantifies the fiscal and distributional impact of tax expenditures related to public and private contributory pension schemes, affecting both contributions and pension benefits, in all EU Member States using EUROMOD, the EU-wide microsimulation model. Adopting a benchmark system in which pension contributions are exempt and taxes apply when benefits are received (EET system), we find t......
A reexamination of state fiscal health and amnesty enactment
International Tax and Public Finance - Tập 21 - Trang 874-893 - 2013
We use event history analysis to separately model a state’s first and then repeated tax amnesties and test the revenue yield versus the fiscal stress hypotheses using a panel of annual data from all 50 states for the period 1982–2010. We also split our sample into two sub-periods, 1982–1988 and 1989–2010, to more easily compare our results to other studies and to see if there is a significant diff......
Increasing the take-up of the housing allowance among Swedish pensioners: a field experiment
International Tax and Public Finance - Tập 26 - Trang 1353-1382 - 2019
Using a randomized field experiment in the Swedish pension system, we investigate whether receiving an information letter affects the take-up rate of the housing allowance for pensioners. We also investigate whether the framing of the information letter affects take-up. The results show that simple information letters had a significant effect on the application rate and subsequent take-up rate: Th......
Tax competition, unemployment, and intergovernmental transfers
International Tax and Public Finance - Tập 26 - Trang 899-918 - 2019
This paper investigates the relationship among tax competition, the equilibrium efficiency of providing public goods, and intergovernmental transfers, under labor market imperfections. Labor market imperfections cause unemployment-exporting externalities, in addition to fiscal externalities. One of the key points is the unemployment-exporting externality can be either a positive or negative extern......
Tax rates as strategic substitutes
International Tax and Public Finance - Tập 23 - Trang 2-24 - 2014
This paper analytically derives conditions under which the slope of the tax-reaction function is negative in a classical tax competition model. If countries maximize welfare, a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions. The strategic tax response is crucial for understanding tax competition games, as well as the welfare effects of partial tax un......
Inequality, Crime and Economic Growth. A Classical Argument for Distributional Equality
International Tax and Public Finance - Tập 10 - Trang 435-452 - 2003
This paper studies the dynamic general-equilibrium interactions between inequality, crime and economic growth by embedding the rational choice-theoretical approach to criminal behavior in a heterogeneous-agents endogenous-growth OLG model. Based on their respective opportunity costs, individuals choose to specialize in either legal or criminal activities. While legal households contribute to aggre......
International Trends in Income Inequality and Social Policy
International Tax and Public Finance - Tập 8 - Trang 395-415 - 2001
In most OECD-countries income inequality has increased during the last two decades. In this paper, we investigate whether changes in the overall distribution of income can be attributed to social policy measures. For most (but not all) countries we find a possible relationship between changing welfare state policies (as measured by expenditure ratios and replacement rates) and changing income ineq......
Demographic Shock and Social Security: A Political Economy Perspective
International Tax and Public Finance - Tập 8 - Trang 417-431 - 2001
We assume that individual voters differ not only according to age but also productivity. In the steady state, workers with wages in the intermediate range join the retired persons to form a majority and vote for a positive level of social security. When a shock decreases population growth, entrenched interests can constrain majority voting decisions and prevent reforms in the name of entitlements.......
Về Nhận Thức Thực Nghiệm Trong Tài Chính Công Theo Không Gian Dịch bởi AI
International Tax and Public Finance - Tập 12 - Trang 475-492 - 2005
Bài báo này tập trung vào việc xác định thực nghiệm các mô hình lý thuyết về tương tác chiến lược dẫn đến một mẫu không gian trong chi tiêu và doanh thu của chính quyền địa phương. Nó chỉ ra rằng việc ước lượng một hàm phản ứng giữa các khu vực tài phán theo dạng rút gọn có thể không đủ để phân biệt giữa các lý thuyết tương tác chiến lược cạnh tranh. Một đánh giá về tài liệu thực nghiệm gần đây ch......
A race beyond the bottom: the nature of bidding for a firm
International Tax and Public Finance - Tập 22 - Trang 452-475 - 2014
We examine how the bidding environment may affect the outcome of tax competition between two countries (or two regions) in attracting a firm’s foreign direct investment (FDI). We compare the equilibrium location choice and payoffs from an English auction, with both complete and incomplete information, relative to those in the traditional setting of a sealed-bid first-price auction. We find that an......
Tổng số: 869
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