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Local Taxation and Tax Base Mobility: Evidence from a Business Tax Reform in France 地方税与税基流动性:来自法国营业税改革的证据
ERN: Taxation Pub Date : 2017-07-10 DOI: 10.2139/ssrn.3194037
Tidiane Ly, S. Paty
{"title":"Local Taxation and Tax Base Mobility: Evidence from a Business Tax Reform in France","authors":"Tidiane Ly, S. Paty","doi":"10.2139/ssrn.3194037","DOIUrl":"https://doi.org/10.2139/ssrn.3194037","url":null,"abstract":"This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base increases the business property tax rates unambiguously. We then test this result using a French reform, which changes the composition of the main local business tax base in 2010. Estimations using Difference-in-Differences show that the reduction in the mobility of the tax base indeed results in higher business property tax rates. Housing tax rates were not affected by the reform. (This abstract was borrowed from another version of this item.)","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"216 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122340540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Household Spending Out of a Tax Rebate: Italian '€80 Tax Bonus' 意大利“80欧元税收红利”:家庭支出不受退税影响
ERN: Taxation Pub Date : 2017-06-15 DOI: 10.2139/ssrn.3047180
A. Neri, C. Rondinelli, Filippo Scoccianti
{"title":"Household Spending Out of a Tax Rebate: Italian '€80 Tax Bonus'","authors":"A. Neri, C. Rondinelli, Filippo Scoccianti","doi":"10.2139/ssrn.3047180","DOIUrl":"https://doi.org/10.2139/ssrn.3047180","url":null,"abstract":"We estimate the consumption response of Italian households to the “€80 tax bonus” introduced in 2014, using the panel component on the Survey of Household Income and Wealth. We find that households that received the tax rebate increased their monthly consumption of food and means of transportation by about €20 and €30, respectively, about 50-60 per cent of the total bonus. There was a larger increase for households with low liquid wealth or low income. Our estimates are quite robust to different model specifications and are broadly in line with the evidence available from similar tax rebates in other countries but, due to the small sample size, are not always statistically significant. To understand the mechanism behind our results we then simulate an overlapping generations model of household consumption: the marginal propensity to consume generated by the structural model is in line with our empirical estimates. JEL Classification: D12, E21","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132643710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Assessment of Under-Declared Employment in Croatia 对克罗地亚未申报就业的评估
ERN: Taxation Pub Date : 2017-06-08 DOI: 10.2139/SSRN.2983261
Colin Williams, Marek Radvanský, M. Štefánik
{"title":"Assessment of Under-Declared Employment in Croatia","authors":"Colin Williams, Marek Radvanský, M. Štefánik","doi":"10.2139/SSRN.2983261","DOIUrl":"https://doi.org/10.2139/SSRN.2983261","url":null,"abstract":"This report evaluates ‘under-declared employment’, which is the practice where a formal employer pays a formal employee an official declared wage but also an additional undeclared (envelope) wage in order to evade the full social insurance and tax liabilities owed. The aim is to evaluate the prevalence, characteristics and distribution of this fraudulent wage practice in Croatia, to explain its existence, and to provide an evidence-based evaluation of the different policy approaches for tackling it, and a set of policy recommendations.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122989738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Survey Under-Coverage of Top Incomes and Estimation of Inequality: What Is the Role of the UK's SPI Adjustment? 调查未覆盖最高收入和不平等的估计:英国的SPI调整的作用是什么?
ERN: Taxation Pub Date : 2017-06-01 DOI: 10.2139/ssrn.2991427
R. Burkhauser, N. Hérault, S. Jenkins, Roger Wilkins
{"title":"Survey Under-Coverage of Top Incomes and Estimation of Inequality: What Is the Role of the UK's SPI Adjustment?","authors":"R. Burkhauser, N. Hérault, S. Jenkins, Roger Wilkins","doi":"10.2139/ssrn.2991427","DOIUrl":"https://doi.org/10.2139/ssrn.2991427","url":null,"abstract":"Survey under-coverage of top incomes leads to bias in survey-based estimates of overall income inequality. Using income tax record data in combination with survey data is a potential approach to address the problem; we consider here the UK’s pioneering ‘SPI adjustment’ method that implements this idea. Since 1992, the principal income distribution series (reported annually in Households Below Average Income) has been based on household survey data in which the incomes of a small number of ‘very rich’ individuals are adjusted using information from ‘very rich’ individuals in personal income tax return data. We explain what the procedure involves, reveal the extent to which it addresses survey under-coverage of top incomes, and show how it affects estimates of overall income inequality. More generally, we assess whether the SPI adjustment is fit for purpose and consider whether variants of it could be employed by other countries.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123471565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 44
Altruistic and Selfish Motivations of Charitable Giving: Case of the Hometown Tax Donation System 慈善捐赠的利他与自私动机:以家乡税捐赠制度为例
ERN: Taxation Pub Date : 2017-05-15 DOI: 10.2139/ssrn.2968260
Eiji Yamamura, Y. Tsutsui, F. Ohtake
{"title":"Altruistic and Selfish Motivations of Charitable Giving: Case of the Hometown Tax Donation System","authors":"Eiji Yamamura, Y. Tsutsui, F. Ohtake","doi":"10.2139/ssrn.2968260","DOIUrl":"https://doi.org/10.2139/ssrn.2968260","url":null,"abstract":"In Japan’s hometown tax donation system, people can donate to municipalities where they are not resident and in return receive reciprocal gifts from the local governments of those municipalities. A large part of the donated amount can be deducted from their income and residence taxes. This study examined altruistic and selfish motivations in donating money to municipalities where people are not resident through that donation system; we did so using panel data of local governments for 2008–2015. We made the following key findings. (1) The Great East Japan earthquake increased the amount of money donated through that system for local governments with disaster victims. We considered that motivation altruistic. (2) A 1% increase in expenditure for gifts to donors led to a 0.61% increase in donations. We considered that motivation selfish. (3) Compared with donors not receiving gifts, providing gifts to donors led to a reduction in altruistic donations by almost 300%.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132056521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Baseline Results From the EU28 EUROMOD: 2011–2016 来自欧盟28国的基线结果EUROMOD: 2011-2016
ERN: Taxation Pub Date : 2017-05-01 DOI: 10.2139/ssrn.3302025
Mattia Makovec, Miko Tammik
{"title":"Baseline Results From the EU28 EUROMOD: 2011–2016","authors":"Mattia Makovec, Miko Tammik","doi":"10.2139/ssrn.3302025","DOIUrl":"https://doi.org/10.2139/ssrn.3302025","url":null,"abstract":"This paper presents baseline results from the latest version of EUROMOD (version G4.0+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss the main reasons for differences between these and EU-SILC based indicators. We further compare EUROMOD distributional indicators across all EU 28 countries and over time between 2011 and 2016. Finally, we provide estimates of marginal effective tax rates (METR) for all 28 EU countries in order to explore the effect of tax and benefit systems on work incentives at the intensive margin. For a subset of countries for which 2014 EU-SILC data are available in EUROMOD, we also compare poverty and inequality indicators and METR across countries and over time between 2013 and 2016. Throughout the paper, we highlight both the potential of EUROMOD as a tool for policy analysis and the caveats that should be borne in mind when using it and interpreting results. This paper updates the work conducted in the EUROMOD Working Paper EM3/16.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126147900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 17
An Integrated Micro Data Base for Tax Analysis in Germany 德国税收分析综合微观数据库
ERN: Taxation Pub Date : 2017-04-01 DOI: 10.2139/ssrn.3013633
Stefan Bach, Martin Beznoska, Viktor Steiner
{"title":"An Integrated Micro Data Base for Tax Analysis in Germany","authors":"Stefan Bach, Martin Beznoska, Viktor Steiner","doi":"10.2139/ssrn.3013633","DOIUrl":"https://doi.org/10.2139/ssrn.3013633","url":null,"abstract":"This paper documents methodology underlying the construction of the integrated data base for our study on “Wer tragt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Bockler Stiftung for the project is gratefully acknowledged. The paper greatly benefited from comments by the members of the scientific advisory council of the project.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133210885","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Tax Rates and Corporate Decision Making 税率与企业决策
ERN: Taxation Pub Date : 2017-01-20 DOI: 10.2139/ssrn.2548641
J. Graham, Michelle Hanlon, T. Shevlin, Nemit Shroff
{"title":"Tax Rates and Corporate Decision Making","authors":"J. Graham, Michelle Hanlon, T. Shevlin, Nemit Shroff","doi":"10.2139/ssrn.2548641","DOIUrl":"https://doi.org/10.2139/ssrn.2548641","url":null,"abstract":"We survey companies and find that many use incorrect tax rate inputs into important corporate decisions. Specifically, many companies use an average tax rate (the GAAP effective tax rate, ETR) to evaluate incremental decisions, rather than using the theoretically correct marginal tax rate. We find evidence consistent with behavioral biases (heuristics, salience) and managers’ educational backgrounds affecting these choices. We estimate the economic consequences of using the theoretically incorrect tax rate and find that using the ETR for capital structure decisions leads to suboptimal leverage choices and using the ETR in investment decisions makes firms less responsive to investment opportunities.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130205761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 115
OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest OS ECJ-TF 2/2016关于欧盟法院2016年7月13日在布里斯尔和爱尔兰KBC金融公司(案件C-18/15)关于利息总额预扣税的可受理性的决定
ERN: Taxation Pub Date : 2016-12-08 DOI: 10.2139/ssrn.3644425
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, W. Haslehner, Volker Heydt, E. Kemmeren, G. Kofler, M. Lang, P. Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, A. Rust, Rupert Shiers
{"title":"OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest","authors":"João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, W. Haslehner, Volker Heydt, E. Kemmeren, G. Kofler, M. Lang, P. Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, A. Rust, Rupert Shiers","doi":"10.2139/ssrn.3644425","DOIUrl":"https://doi.org/10.2139/ssrn.3644425","url":null,"abstract":"This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130239590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Exploring Italy's Growth Challenge: A Model-Based Exercise 探索意大利的增长挑战:基于模型的实践
ERN: Taxation Pub Date : 2016-12-01 DOI: 10.2139/ssrn.3407394
D. Pinelli, Istvan P. Szekely, J. Varga
{"title":"Exploring Italy's Growth Challenge: A Model-Based Exercise","authors":"D. Pinelli, Istvan P. Szekely, J. Varga","doi":"10.2139/ssrn.3407394","DOIUrl":"https://doi.org/10.2139/ssrn.3407394","url":null,"abstract":"Since the mid-1990s, Italy’s economic growth faltered, primarily due to sluggish productivity growth. This article investigates the root causes of the slow growth. Firstly, it benchmarks Italy over time visa-vis euro area and OECD countries in the area of human capital, product market regulation, taxation structure and innovation. The analysis shows that Italy's gaps in these areas have grown over the last 15 years and are particularly large for human capital. Secondly, it uses a set of stylized simulations in QUEST R&D model of the European Commission to assess the potential impact of a package of growth-enhancing reforms in these areas. The simulations show that structural reforms could boost productivity and GDP growth significantly. Important reforms are ongoing. Given the very nature and the size of the gaps, it is important that the reform momentum is maintained.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128222266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
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