Taxation


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