Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal最新文献_第3页

Calculating the Corporate Laffer Tax Rate Using Micro-Data 利用微观数据计算企业所得税税率

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-10-29 DOI: 10.2139/ssrn.3477451

Carmel Veber, M. Strawczynski

引用次数: 0

Fiscal Episodes in the EMU: Elasticities and Non-Keynesian Effects 欧洲货币联盟的财政事件:弹性和非凯恩斯效应

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-10-01 DOI: 10.2139/ssrn.3462567

António Afonso, F. S. Leal

引用次数: 3

The Role of Country by Country Reporting in the Regulation of Aggressive Tax Planning Strategies Employed by Multinational Enterprises 国别报告在跨国企业积极税收筹划策略监管中的作用

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-09-10 DOI: 10.2139/ssrn.3738979

Eva Danzi

{"title":"The Role of Country by Country Reporting in the Regulation of Aggressive Tax Planning Strategies Employed by Multinational Enterprises","authors":"Eva Danzi","doi":"10.2139/ssrn.3738979","DOIUrl":"https://doi.org/10.2139/ssrn.3738979","url":null,"abstract":"At present, the determination of tax rate and tax collection are a matter of sovereignty under the domain of Nation-states. However, the ability of the domestic governments to tax Multinational Enterprises has been significantly challenged by two developments that have reshaped the economy, namely digitalization and globalization.<br><br>In order to counter the practice of tax avoidance widely employed by global businesses, the OECD led a number of other institutions in the recognition of the need for an enhancement of transparency, through the introduction of Country-by-Country Reporting (CbC Reporting). However, the measure in the form recommended by the OECD, does not provide a powerful and systematic instrument to tackle tax avoidance, as it presents a series of flaws that hamper its efficacity.<br><br>The paper argues in favor of a bold approach to disclosure, and reiterate the need to grant all stakeholders, the right to access information concerning global businesses, on a country-by-country basis. Public CbC Reporting is deemed to represent a turning point in the fight against tax avoidance. In fact, it would entail a large number of benefits, it would give the fight against tax avoidance a systematic nature, as detection of financial crime is, at present, strictly connected with the appearance of major scandals.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127685207","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

Dynamic Matching in Overloaded Waiting Lists 超载轮候名单的动态匹配

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-08-26 DOI: 10.2139/ssrn.2967011

Jacob D. Leshno

引用次数: 58

Understanding How State Fixed Effects Explain Municipal Reserve Balances 理解国家固定效应如何解释市政储备余额

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-08-21 DOI: 10.2139/ssrn.3633533

Kawika Pierson, Jon C. Thompson, F. Thompson

引用次数: 0

Can Taxes Help Ensure a Fair Globalization? 税收能确保公平的全球化吗?

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-08-01 DOI: 10.1596/1813-9450-8975

F. Langot, Rossana Merola, Samil Oh

{"title":"Can Taxes Help Ensure a Fair Globalization?","authors":"F. Langot, Rossana Merola, Samil Oh","doi":"10.1596/1813-9450-8975","DOIUrl":"https://doi.org/10.1596/1813-9450-8975","url":null,"abstract":"This paper analyzes whether taxation can be successfully used to reduce the incidence of labor informality and achieve higher equality in a globalized economy. To this purpose, it develops a two-area model: a developed country and an emerging country. The two areas differ according to the size of the informal sector, which is characterized by a more flexible labor market and lower productivity. To illustrate the potential role of taxation in achieving a more fair income distribution, the paper introduces a trade shock to simulate the effects of trade liberalization. Trade expansion has often been blamed for leading to an expansion of the informal sector and a widening of wage income disparities. In this context, the paper analyzes whether a budget-neutral tax reform -- switching the tax burden from payroll taxes paid by firms operating in the formal sector to a consumption tax -- can mitigate possible adverse effects of trade liberalization and support labor formalization. The effects of taxation are seen in the context of the trade-offs between growth, labor formality and equity. The analysis suggests that small improvements in formalization, resulting from the tax reform, come at the cost of widening income inequality. To reduce the incidence of low-quality jobs, tax policy interventions should go hand in hand with more effective social protection systems and labor laws.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127861281","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: 2

The Impact on Economic Growth of Direct Taxation of Profits Derived from Investments in a Simplified Multi-Jurisdictional System 简化多管辖区制度下投资利润直接税对经济增长的影响

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-07-28 DOI: 10.2139/ssrn.3427944

Federico Balbiano di Colcavagno

{"title":"The Impact on Economic Growth of Direct Taxation of Profits Derived from Investments in a Simplified Multi-Jurisdictional System","authors":"Federico Balbiano di Colcavagno","doi":"10.2139/ssrn.3427944","DOIUrl":"https://doi.org/10.2139/ssrn.3427944","url":null,"abstract":"From a structural perspective, this article is divided into two parts. The first part deals with the perception of investments from global Investors at a macroeconomic level. In this respect, the goal is to assess the impact of the direct tax policies related to profits derived from investments on the attractiveness of a certain tax jurisdiction for potential global Investors. As a consequence, there is a need to determine if it is realistic to have an aggregate attractiveness within a simplified system of tax jurisdictions and, assuming that this is the case, what the impact on the global economic demand could be. The fundamental idea is to be able to measure and determine in a certain context the attractiveness of a certain simplified system which, with specific limitations and assumptions, could potentially represent a more complex context. What needs to be verified by the single tax jurisdictions is whether there are new ways to increase the propensity to invest through a proper use of the instrument of direct taxation in connection with the profits derived from investments. In summary, the purpose is to verify what link exists between direct taxation and investments and then to see if it is possible to find an aggregate value that could potentially be included within a simplified global economic demand equation. The second part of the article has the objective of analyzing the benefit to a single tax jurisdiction of having several direct tax rates related to the profits derived from different types of investment. It is interesting to highlight that with the implementation of diversified direct tax jurisdictions for investments, the investment opportunities for the potential Global Investor might increase and, as a consequence, the investments themselves might also increase as the system’s total aggregate attractiveness would increase.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123542111","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

US State Constitutional Entrenchment and Default in the Nineteenth Century 19世纪美国州宪法的巩固与违约

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-07-05 DOI: 10.2139/ssrn.3299535

John A. Dove, A. Young

引用次数: 0

Recent Changes in British Wage Inequality: Evidence from Large Firms and Occupations 英国工资不平等的近期变化:来自大公司和职业的证据

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-06-19 DOI: 10.1111/sjpe.12225

Daniel Schaefer, Carl Singleton

引用次数: 1

Should the United States Adopt CRS? 美国应该采用CRS吗?

Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2019-06-01 DOI: 10.36644/mlr.online.118.should

Noam Noked

引用次数: 3