Taxation

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

TaxationPosted: 2007-01-19

Ageing, Government Budgets, Retirement, and Growth

CESifo

This 33-page working paper analyzes the short and long run effects of demographic ageing - increased longevity and reduced fertility - on per-capita growth

Ageing, TaxationPosted: 2011-03-09

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

TaxationPosted: 2008-03-08

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 & PoliticsPosted: 2006-05-29

Business Tax Reform

US Government Accountability Office

A 35-page US report arguing the case for a simplification of business taxation

TaxationPosted: 2006-09-21

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

TaxationPosted: 2006-11-03

Capital Income Taxation and Progressivity in a Global Economy

Urban Institute

This 34-page US paper explains why there may be both efficiency gains and increases in progressivity from shifting taxes on corporate equity income from the corporate to the shareholder level

Taxation, Economic PolicyPosted: 2011-04-27

Climate Effects of Carbon Taxes, Taking into Account Possible Other Future Climate Measures

CESifo

A working paper arguing that the increase of fuel extraction costs as well as of temperature will make it likely that in the medium-term future technological or political measures against global warming may be implemented

Climate Change & Environment, TaxationPosted: 2011-04-20

Climate Effects of Carbon Taxes, Taking into Account Possible Other Future Climate Measures

CESifo

A working paper arguing that the increase of fuel extraction costs as well as of temperature will make it likely that in the medium-term future technological or political measures against global warming may be implemented

Climate Change & Environment, TaxationPosted: 2011-05-22

Consumption Taxes: The Way of the Future?

OECD

An 8-page policy brief assessing the advantages and disadvantages of indirect taxes over direct taxes

TaxationPosted: 2007-10-24

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 TradePosted: 2004-11-23

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 & PoliticsPosted: 2010-03-04

Corporate Taxation: An International Comparison - 2006 Update

BCA

A 24-page Australian study of international corporate tax rates

TaxationPosted: 2006-12-23

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 PolicyPosted: 2009-07-06

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

TaxationPosted: 2004-04-09

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 , TaxationPosted: 2008-12-18

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 PolicyPosted: 2009-02-11

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 TradePosted: 2007-05-02

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

TaxationPosted: 2004-10-06

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

TaxationPosted: 2009-06-24

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

TaxationPosted: 2010-06-30

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 , TaxationPosted: 2009-10-13

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 UnionPosted: 2005-12-01

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.

TaxationPosted: 2004-02-08

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

TaxationPosted: 2005-04-29

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 TradePosted: 2006-01-24

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

TaxationPosted: 2006-12-28

Paying Taxes: The Global Picture

World Bank, PriceWaterhouseCoopers

A 54-page report comparing the tax regimes of 175 economies

TaxationPosted: 2006-11-14

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 & PoliticsPosted: 2007-05-03

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

TaxationPosted: 2005-11-16

Searching For a Just Tax System

Urban Institute

A 32-page U.S. paper endeavouring to define fairness in taxation policy

TaxationPosted: 2004-04-13

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

TaxationPosted: 2005-11-01

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

TaxationPosted: 2004-05-06

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 , TaxationPosted: 2009-01-06

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 PolicyPosted: 2010-03-26

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, TaxationPosted: 2010-02-26

The Case for a Progressive Tax: From Basic Research to Policy Recommendations

CESifo

A US working paper presenting the case for tax progressivity based on recent results in optimal tax theory

TaxationPosted: 2011-09-10

The Deficit-Reducing Potential of a Financial Speculation Tax

CEPR

A 6-page US issue brief proposing the imposition of a financial speculation tax as a contribution to solving the long-term deficit problem

Taxation, Economic PolicyPosted: 2011-01-24

The Economic Effects of Capital Gains Taxation

CRS

A 17-page US study into the economic efffects of capital gains taxation

TaxationPosted: 2009-03-12

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 PolicyPosted: 2007-09-20

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

TaxationPosted: 2006-02-15

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 PolicyPosted: 2006-08-01

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

TaxationPosted: 2004-04-07

The Taxation of Couples

CEPR

A 22-page Australian discussion paper studying how couples should be taxed

TaxationPosted: 2007-09-21

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 UnionPosted: 2010-02-06

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

TaxationPosted: 2007-02-04

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

TaxationPosted: 2004-11-07

The Welfare Gains of Age Related Optimal Income Taxation

CESifo

A working paper quantifying the welfare gains of an age-dependent income tax

Taxation, AgeingPosted: 2010-11-10

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

TaxationPosted: 2004-10-12

Toward Fundamental Tax Reform

American Enterprise Institute

This 181-page U.S. book consists of 9 essays containing proposals for fundamental tax reforms

TaxationPosted: 2005-05-11

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

TaxationPosted: 2006-10-16

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 UnionPosted: 2006-07-01

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

TaxationPosted: 2006-05-09

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

TaxationPosted: 2009-05-10