Taxation
- Page: 1 of 1
- Previous <
- 1 >
- Next
Latest additions to the site
Itemised Deductions: A Device to Reduce Tax Evasion
CentER
A 17-page Dutch discussion paper showing that, for any level of taxation, it is possible to increase tax proceeds by choosing the proper level of itemised deduction; the cost for the government on the consumers’ side is more than compensated by the extra proceeds on the sellers’ side
Taxation
Posted: 2010-07-01
Taxing Children: The Re-Distributive Role of Child Benefits - Revisited
CESifo
This 48-page working paper calls for subsidizing children (via child allowances) to enhance egalitarian objectives
Taxation
, Social Policy Posted: 2010-03-26
Corporate Taxation and the Impact of Governance, Political and Economic Factors
CESifo
This 44-page paper uses two international data sets to investigate how governance, political and economic factors influence corporate tax rates
Taxation
, Governance & Politics Posted: 2010-03-04
The 2008 Financial Crisis and Taxation Policy
CESifo
This 46-page working paper discusses the interactions between tax policy and the financial crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis. Finally, it examines some possible future tax options to prevent such crises
Economic Policy
, Taxation Posted: 2010-02-26
The Taxation of Multinational Enterprises in the European Union
CEPS
This 6-page policy brief sets out possible approaches to designing an efficient trans-border corporate tax system for the European Union
Taxation
, European Union Posted: 2010-02-06
Job Sharing: Tax Credits to Prevent Layoffs and Stimulate Employment
CEPR
This 3-page US issue brief describes a job sharing tax credit, designed to provide a quick and substantial boost to the economy
Employment, Industrial Relations & Training
, Taxation Posted: 2009-10-14
Distributional Effects of Tax Expenditures
Tax Policy Center
This 27-page US paper examines the distributional effects of three of the largest groups of tax expenditures – those that subsidize owner-occupied housing, medical care, and retirement saving
Taxation
, Social Policy Posted: 2009-07-07
Income Tax Flattening: Does It Help to Reduce the Shadow Economy?
IZA
This 50-page discussion paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy
Taxation
Posted: 2009-06-25
Why Pay Taxes When No One Else Does?
IZA
This 22-page paper studies the phenomena whereby a large proportion of the population evades tax payments
Taxation
Posted: 2009-05-11
The Economic Effects of Capital Gains Taxation
CRS
A 17-page US study into the economic efffects of capital gains taxation
Taxation
Posted: 2009-03-12
How Tax Relief Can Stimulate Economic Growth
NCPA
A 2-page US brief arguing for the use of tax relief to stimulate economic growth
Taxation
, Economic Policy Posted: 2009-02-11
Taxation, Labour Supply and Saving
Centre for Economic Policy Research
In recent years, the US, UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple. This paper presents a case study that examines the impact of reforms of this kind on the structure of tax rates on incomes in Australia.
Employment, Industrial Relations & Training
, Taxation Posted: 2009-01-06
Fiscal Effects of Minimum Wages: An Analysis for Germany
IZA
This 30-page discussion paper analyzes the potential employment and fiscal effects of the proposed introduction of statutory minimum wages in Germany
Employment, Industrial Relations & Training
, Taxation Posted: 2008-12-18
Are Income and Consumption Taxes Ever Really Equivalent?
CESifo
A 40-page Israeli paper testing whether a labour income tax and an equivalent consumption tax lead to an identical labour-leisure allocation
Taxation
Posted: 2008-03-08
Consumption Taxes: The Way of the Future?
OECD
An 8-page policy brief assessing the advantages and disadvantages of indirect taxes over direct taxes
Taxation
Posted: 2007-10-24
The Taxation of Couples
CEPR
A 22-page Australian discussion paper studying how couples should be taxed
Taxation
Posted: 2007-09-21
The High-Tax Handicap
C.D. Howe Institute
A 6-page Canadian brief arguing that many of the world's largest economies blunt their competitiveness with high corporate income tax rates
Taxation
, Economic Policy Posted: 2007-09-20
Representation without Taxation: The Fiscal Consequences of Electoral Institutions
Harris School
This 39-page US working paper investigates the link between electoral density and fiscal policy
Taxation
, Governance & Politics Posted: 2007-05-03
In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment
CESifo
This 29-page working paper examines the impacts of international tax planning
Taxation
, Globalisation & International Trade Posted: 2007-05-02
The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective
IZA
A 31-page discussion paper examining the long-term evolution of bequest taxation in modern democracies
Taxation
Posted: 2007-02-04
ACE vs. CBIT: Which is Better for Investment and Welfare?
CESifo
This working paper compares the effects of a switch to an ACE or to a CBIT tax sytem from the existing German tax system
Taxation
Posted: 2007-01-19
Paying Taxes: The Global Picture
World Bank, PWC
This 54-page report provides a a snapshot of global business taxes, rating 175 countries on the ease of paying taxes
Taxation
Posted: 2006-12-28
Corporate Taxation: An International Comparison - 2006 Update
BCA
A 24-page Australian study of international corporate tax rates
Taxation
Posted: 2006-12-23
Paying Taxes: The Global Picture
World Bank, PriceWaterhouseCoopers
A 54-page report comparing the tax regimes of 175 economies
Taxation
Posted: 2006-11-14
Can Capital Income Taxes Survive? And Should They?
CESifo
A 55-page working paper surveying some of the main results in the theory of capital income tax in the open economy
Taxation
Posted: 2006-11-03
Wealth, Inheritance and the Estates Tax
NCPA
This 24-page US report shows that the contribution of inheritance tax to reducing wealth inequality is small
Taxation
Posted: 2006-10-16
Business Tax Reform
US Government Accountability Office
A 35-page US report arguing the case for a simplification of business taxation
Taxation
Posted: 2006-09-21
The Tax System Incidence on Unemployment: A Country-Specific Analysis of OECD Economies
Institute for the Study of Labor
This 28-page discussion paper provides a detailed analysis on the incidence of the tax structure on the labour market
Taxation
, Economic Policy Posted: 2006-08-01
What Explains Tax Evasion? An Empirical Assessment Based on European Data
Vienna Institute for International Economic Studies
This 69-page working paper calculates the level of tax compliance in selected European countries and analyzes the difference in compliance rates
Taxation
, European Union Posted: 2006-07-01
Benchmarking Australia's Intergovernmental Fiscal Arrangements
Treasury - New South Wales
This 225-page study compares and benchmarks Australian and international arrangements for the allocation of taxation powers and expenditure responsibilities between central and subnational governments
Taxation
, Governance & Politics Posted: 2006-05-29
What Shapes Attitudes Towards Paying Taxes? Evidence from Multicultural European Countries
Institute for the Study of Labor
A 37-page discussion paper examining citizen tax morale in Switzerland, Belgium and Spain
Taxation
Posted: 2006-05-09
The Politics of Tax Structure
Max Planck Institute for the Study of Societies
A German working paper offering a coherent perspective on the politics of tax structure
Taxation
Posted: 2006-02-15
Optimal Tax Policy When Firms are Internationally Mobile
CESifo
A 25-page working paper analyzing optimal tax policy when firms are internationally mobile
Taxation
, Globalisation & International Trade Posted: 2006-01-24
Measuring Tax Burdens in Europe
Centre for European Integration Studies
A 42-page working paper calculating effective macro-economic tax rates for 25 EU countries
Taxation
, European Union Posted: 2005-12-01
Responsive Regulation, Multilateralism, Bilateral Tax Treaties and the Continuing Appeal of Offshore Finance Centres
Centre for Tax System Integrity
This 34-page Australian working paper traces the transition from regulation of tax havens by command and control towards responsive regulatory dialogue
Taxation
Posted: 2005-11-16
Tax Gap
U.S. Government Accountability Office
19-page U.S. report offering a series of recommendations for reducing the tax gap in the United States
Taxation
Posted: 2005-11-01
Toward Fundamental Tax Reform
American Enterprise Institute
This 181-page U.S. book consists of 9 essays containing proposals for fundamental tax reforms
Taxation
Posted: 2005-05-11
Motivation or Rationalisation? Causal Relations Between Ethics, Norms and Tax Compliance
Centre for Tax System Integrity
This 33-page Australian paper investigates the motivations for tax compliance
Taxation
Posted: 2005-04-29
Corporate Tax Shelters in a Global Economy
American Enterprise Institute
A 67-page paper exploring the causes and costs of tax avoidance and presenting a guide to the key conceptual issues that need to be addressed in designing tax reform
Taxation
, Globalisation & International Trade Posted: 2004-11-23
The Very Idea of a Flat Tax
Centre for Independent Studies
A 39-page Australian paper challenging the justice of progressive taxation and setting out the moral case for, and the benefits of a flat rate of income tax
Taxation
Posted: 2004-11-07
The X Tax in the World Economy: Going Global With a Simple, Progressive Tax
American Enterprise Institute
This 63-page paper proposes a simplified tax system for the U.S. that could be extended to trans-border transactions
Taxation
Posted: 2004-10-12
Incentives and Information Exchange in International Taxation
Center for Economic Research
A 20-page discussion paper analysing the effects of information exchange and witholding taxes and focusing on the effects of innovative revenue-sharing arrangements
Taxation
Posted: 2004-10-06
Tax Reform to Make Work Pay
Centre for Independent Studies
This 31-page Australian paper proposes a series of tax reforms to assist people to escape the "poverty trap" and encourage work
Taxation
Posted: 2004-05-06
Searching For a Just Tax System
Urban Institute
A 32-page U.S. paper endeavouring to define fairness in taxation policy
Taxation
Posted: 2004-04-13
Effective Tax Rates and the Formation of Manufacturing Business in Canada
Fraser Institute
This 31-page Canadian paper argues that Canada is destroying new companies and jobs by perpetuating a distorting and punishing business tax system
Taxation
Posted: 2004-04-09
The Tax Wilderness: How to Restore the Rule of Law
Centre for Independent Studies
This 30-page Australian policy monograph highlights the disincentive effects of high taxation, the erosion of the rule of law by tax authorities with arbitrary powers and proposes an alternative basis for Australian taxation
Taxation
Posted: 2004-04-07
Modern Welfare States Under Pressure: Determinants of Tax Policy in a Globalizing World
Institute for Research on Public Policy
This 19-page working paper, based on a comparison of tax policies in Canada, U.S., Germany and Sweden, challenges the conventional view that globalization drives tax rates down.
Taxation
Posted: 2004-02-08
- Page: 1 of 1
- Previous <
- 1
> - Next
Itemised Deductions: A Device to Reduce Tax Evasion
CentER
A 17-page Dutch discussion paper showing that, for any level of taxation, it is possible to increase tax proceeds by choosing the proper level of itemised deduction; the cost for the government on the consumers’ side is more than compensated by the extra proceeds on the sellers’ side
Taxation Posted: 2010-07-01
Taxing Children: The Re-Distributive Role of Child Benefits - Revisited
CESifo
This 48-page working paper calls for subsidizing children (via child allowances) to enhance egalitarian objectives
Taxation , Social Policy Posted: 2010-03-26
Corporate Taxation and the Impact of Governance, Political and Economic Factors
CESifo
This 44-page paper uses two international data sets to investigate how governance, political and economic factors influence corporate tax rates
Taxation , Governance & Politics Posted: 2010-03-04
The 2008 Financial Crisis and Taxation Policy
CESifo
This 46-page working paper discusses the interactions between tax policy and the financial crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis. Finally, it examines some possible future tax options to prevent such crises
Economic Policy , Taxation Posted: 2010-02-26
The Taxation of Multinational Enterprises in the European Union
CEPS
This 6-page policy brief sets out possible approaches to designing an efficient trans-border corporate tax system for the European Union
Taxation , European Union Posted: 2010-02-06
Job Sharing: Tax Credits to Prevent Layoffs and Stimulate Employment
CEPR
This 3-page US issue brief describes a job sharing tax credit, designed to provide a quick and substantial boost to the economy
Employment, Industrial Relations & Training , Taxation Posted: 2009-10-14
Distributional Effects of Tax Expenditures
Tax Policy Center
This 27-page US paper examines the distributional effects of three of the largest groups of tax expenditures – those that subsidize owner-occupied housing, medical care, and retirement saving
Taxation , Social Policy Posted: 2009-07-07
Income Tax Flattening: Does It Help to Reduce the Shadow Economy?
IZA
This 50-page discussion paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy
Taxation Posted: 2009-06-25
Why Pay Taxes When No One Else Does?
IZA
This 22-page paper studies the phenomena whereby a large proportion of the population evades tax payments
Taxation Posted: 2009-05-11
The Economic Effects of Capital Gains Taxation
CRS
A 17-page US study into the economic efffects of capital gains taxation
Taxation Posted: 2009-03-12
How Tax Relief Can Stimulate Economic Growth
NCPA
A 2-page US brief arguing for the use of tax relief to stimulate economic growth
Taxation , Economic Policy Posted: 2009-02-11
Taxation, Labour Supply and Saving
Centre for Economic Policy Research
In recent years, the US, UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple. This paper presents a case study that examines the impact of reforms of this kind on the structure of tax rates on incomes in Australia.
Employment, Industrial Relations & Training , Taxation Posted: 2009-01-06
Fiscal Effects of Minimum Wages: An Analysis for Germany
IZA
This 30-page discussion paper analyzes the potential employment and fiscal effects of the proposed introduction of statutory minimum wages in Germany
Employment, Industrial Relations & Training , Taxation Posted: 2008-12-18
Are Income and Consumption Taxes Ever Really Equivalent?
CESifo
A 40-page Israeli paper testing whether a labour income tax and an equivalent consumption tax lead to an identical labour-leisure allocation
Taxation Posted: 2008-03-08
Consumption Taxes: The Way of the Future?
OECD
An 8-page policy brief assessing the advantages and disadvantages of indirect taxes over direct taxes
Taxation Posted: 2007-10-24
The Taxation of Couples
CEPR
A 22-page Australian discussion paper studying how couples should be taxed
Taxation Posted: 2007-09-21
The High-Tax Handicap
C.D. Howe Institute
A 6-page Canadian brief arguing that many of the world's largest economies blunt their competitiveness with high corporate income tax rates
Taxation , Economic Policy Posted: 2007-09-20
Representation without Taxation: The Fiscal Consequences of Electoral Institutions
Harris School
This 39-page US working paper investigates the link between electoral density and fiscal policy
Taxation , Governance & Politics Posted: 2007-05-03
In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment
CESifo
This 29-page working paper examines the impacts of international tax planning
Taxation , Globalisation & International Trade Posted: 2007-05-02
The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective
IZA
A 31-page discussion paper examining the long-term evolution of bequest taxation in modern democracies
Taxation Posted: 2007-02-04
ACE vs. CBIT: Which is Better for Investment and Welfare?
CESifo
This working paper compares the effects of a switch to an ACE or to a CBIT tax sytem from the existing German tax system
Taxation Posted: 2007-01-19
Paying Taxes: The Global Picture
World Bank, PWC
This 54-page report provides a a snapshot of global business taxes, rating 175 countries on the ease of paying taxes
Taxation Posted: 2006-12-28
Corporate Taxation: An International Comparison - 2006 Update
BCA
A 24-page Australian study of international corporate tax rates
Taxation Posted: 2006-12-23
Paying Taxes: The Global Picture
World Bank, PriceWaterhouseCoopers
A 54-page report comparing the tax regimes of 175 economies
Taxation Posted: 2006-11-14
Can Capital Income Taxes Survive? And Should They?
CESifo
A 55-page working paper surveying some of the main results in the theory of capital income tax in the open economy
Taxation Posted: 2006-11-03
Wealth, Inheritance and the Estates Tax
NCPA
This 24-page US report shows that the contribution of inheritance tax to reducing wealth inequality is small
Taxation Posted: 2006-10-16
Business Tax Reform
US Government Accountability Office
A 35-page US report arguing the case for a simplification of business taxation
Taxation Posted: 2006-09-21
The Tax System Incidence on Unemployment: A Country-Specific Analysis of OECD Economies
Institute for the Study of Labor
This 28-page discussion paper provides a detailed analysis on the incidence of the tax structure on the labour market
Taxation , Economic Policy Posted: 2006-08-01
What Explains Tax Evasion? An Empirical Assessment Based on European Data
Vienna Institute for International Economic Studies
This 69-page working paper calculates the level of tax compliance in selected European countries and analyzes the difference in compliance rates
Taxation , European Union Posted: 2006-07-01
Benchmarking Australia's Intergovernmental Fiscal Arrangements
Treasury - New South Wales
This 225-page study compares and benchmarks Australian and international arrangements for the allocation of taxation powers and expenditure responsibilities between central and subnational governments
Taxation , Governance & Politics Posted: 2006-05-29
What Shapes Attitudes Towards Paying Taxes? Evidence from Multicultural European Countries
Institute for the Study of Labor
A 37-page discussion paper examining citizen tax morale in Switzerland, Belgium and Spain
Taxation Posted: 2006-05-09
The Politics of Tax Structure
Max Planck Institute for the Study of Societies
A German working paper offering a coherent perspective on the politics of tax structure
Taxation Posted: 2006-02-15
Optimal Tax Policy When Firms are Internationally Mobile
CESifo
A 25-page working paper analyzing optimal tax policy when firms are internationally mobile
Taxation , Globalisation & International Trade Posted: 2006-01-24
Measuring Tax Burdens in Europe
Centre for European Integration Studies
A 42-page working paper calculating effective macro-economic tax rates for 25 EU countries
Taxation , European Union Posted: 2005-12-01
Responsive Regulation, Multilateralism, Bilateral Tax Treaties and the Continuing Appeal of Offshore Finance Centres
Centre for Tax System Integrity
This 34-page Australian working paper traces the transition from regulation of tax havens by command and control towards responsive regulatory dialogue
Taxation Posted: 2005-11-16
Tax Gap
U.S. Government Accountability Office
19-page U.S. report offering a series of recommendations for reducing the tax gap in the United States
Taxation Posted: 2005-11-01
Toward Fundamental Tax Reform
American Enterprise Institute
This 181-page U.S. book consists of 9 essays containing proposals for fundamental tax reforms
Taxation Posted: 2005-05-11
Motivation or Rationalisation? Causal Relations Between Ethics, Norms and Tax Compliance
Centre for Tax System Integrity
This 33-page Australian paper investigates the motivations for tax compliance
Taxation Posted: 2005-04-29
Corporate Tax Shelters in a Global Economy
American Enterprise Institute
A 67-page paper exploring the causes and costs of tax avoidance and presenting a guide to the key conceptual issues that need to be addressed in designing tax reform
Taxation , Globalisation & International Trade Posted: 2004-11-23
The Very Idea of a Flat Tax
Centre for Independent Studies
A 39-page Australian paper challenging the justice of progressive taxation and setting out the moral case for, and the benefits of a flat rate of income tax
Taxation Posted: 2004-11-07
The X Tax in the World Economy: Going Global With a Simple, Progressive Tax
American Enterprise Institute
This 63-page paper proposes a simplified tax system for the U.S. that could be extended to trans-border transactions
Taxation Posted: 2004-10-12
Incentives and Information Exchange in International Taxation
Center for Economic Research
A 20-page discussion paper analysing the effects of information exchange and witholding taxes and focusing on the effects of innovative revenue-sharing arrangements
Taxation Posted: 2004-10-06
Tax Reform to Make Work Pay
Centre for Independent Studies
This 31-page Australian paper proposes a series of tax reforms to assist people to escape the "poverty trap" and encourage work
Taxation Posted: 2004-05-06
Searching For a Just Tax System
Urban Institute
A 32-page U.S. paper endeavouring to define fairness in taxation policy
Taxation Posted: 2004-04-13
Effective Tax Rates and the Formation of Manufacturing Business in Canada
Fraser Institute
This 31-page Canadian paper argues that Canada is destroying new companies and jobs by perpetuating a distorting and punishing business tax system
Taxation Posted: 2004-04-09
The Tax Wilderness: How to Restore the Rule of Law
Centre for Independent Studies
This 30-page Australian policy monograph highlights the disincentive effects of high taxation, the erosion of the rule of law by tax authorities with arbitrary powers and proposes an alternative basis for Australian taxation
Taxation Posted: 2004-04-07
Modern Welfare States Under Pressure: Determinants of Tax Policy in a Globalizing World
Institute for Research on Public Policy
This 19-page working paper, based on a comparison of tax policies in Canada, U.S., Germany and Sweden, challenges the conventional view that globalization drives tax rates down.
Taxation Posted: 2004-02-08