Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal最新文献

Financing Public Goods 公共产品融资

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-08-18 DOI: 10.2139/ssrn.3907391

Hanyi Yi

引用次数: 0

Estimating Policy‐Corrected Long‐Term and Short‐Term Tax Elasticities for the United States, Germany, and the United Kingdom 估算美国、德国和英国的政策修正长期和短期税收弹性

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-08-01 DOI: 10.2139/ssrn.3897348

B. Hayo, Sascha Mierzwa, Umut Ünal

{"title":"Estimating Policy‐Corrected Long‐Term and Short‐Term Tax Elasticities for the United States, Germany, and the United Kingdom","authors":"B. Hayo, Sascha Mierzwa, Umut Ünal","doi":"10.2139/ssrn.3897348","DOIUrl":"https://doi.org/10.2139/ssrn.3897348","url":null,"abstract":"We estimate the elasticities of the most important tax categories using a new quarterly database of discretionary tax measures for the United States, Germany, and the United Kingdom over the period 1980Q1 to 2018Q2. Employing Romer and Romer’s (2009) narrative approach, we construct a policy-neutral dataset based on revenue figures from governmental records. Using this quantitative information, we are able to subtract policy-induced changes, which are typically not considered in the extant literature. Furthermore, we estimate state-dependent elasticities. Our conclusions are as follows. (i) In Germany and the UK, long-term tax-to-base elasticities are generally higher than short-term elasticities, whereas results for the US are mixed. (ii) Short-term elasticities for base-to-output elasticities tend to be smaller than unity, whereas long-term elasticities are close to unity. (iii) German and UK tax-to-output elasticities in the short term are lower than long-term elasticities, with mixed results for the US. (iv) For tax-to-base elasticities, we find business cycle asymmetries across countries but not within countries. (v) For base-to-output elasticities, our results suggest few asymmetries across countries and more asymmetries across tax types. (vi) Typically, the above conclusions do not hold for corporate income tax.","PeriodicalId":403078,"journal":{"name":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126352475","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

Are the Outcomes of Low-Income Housing Programs Consistent with their Rationales? 低收入住房项目的结果与它们的基本原理一致吗?

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-07-14 DOI: 10.2139/ssrn.3887539

E. Olsen, Dirk W. Early

{"title":"Are the Outcomes of Low-Income Housing Programs Consistent with their Rationales?","authors":"E. Olsen, Dirk W. Early","doi":"10.2139/ssrn.3887539","DOIUrl":"https://doi.org/10.2139/ssrn.3887539","url":null,"abstract":"Traditional rationales for low-income housing assistance imply that a housing program is not successful unless it induces recipients to occupy better housing than they would choose if given equally costly cash grants. The general assumptions of economic theory do not imply that current housing programs would lead to that outcome. The few existing studies of this matter are dated and ignore the cost-ineffectiveness of project-based housing assistance. The purpose of this paper is to determine the extent to which different housing programs are consistent with traditional rationales. Based on data from the 2013 American Housing Survey and evidence on the cost-effectiveness of different types of housing assistance, the results indicate that public housing tenants had lower aggregate housing consumption than they would have chosen with equally costly cash grants and most public housing tenants and a substantial minority of recipients of each other type of housing assistance occupied worse housing than they would have chosen with this alternative policy. Indeed, about half of public housing tenants, a third of occupants of HUD-subsidized privately owned projects, and more than a fifth of recipients of the hodgepodge of other programs of project-based housing assistance occupied worse housing and consumed less of other goods and services with their housing assistance than with equally costly cash grants. Of the programs considered, tenant-based housing vouchers induced a larger fraction of recipients to occupy better housing relative to an equally costly cash transfer and provided the greatest increase in the market value of total consumption relative to taxpayer costs than any of the forms of project-based housing assistance. In fact, vouchers outperform project-based assistance across all metrics used in this study.","PeriodicalId":403078,"journal":{"name":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125517483","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

Evaluation of Tax Administration Efficiency: Data Envelope Analysis (DEA) 税收征管效率评价:数据包络分析(DEA)

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-05-31 DOI: 10.2139/ssrn.3865048

Ataf Research

引用次数: 0

Credit Demand in a Crisis 危机中的信贷需求

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-05-03 DOI: 10.2139/ssrn.3839044

B. Collier, C. Ellis

引用次数: 4

What Drives Investors to Chase Returns? 是什么驱使投资者追逐回报?

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-04-22 DOI: 10.2139/ssrn.3852817

V. Michelangeli, J. Huntley, Felix Reichling

引用次数: 12

Sports Stadiums and Local Economic Activity: Evidence from Sales Tax Collections 体育场馆与地方经济活动:来自销售税征收的证据

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-03-11 DOI: 10.2139/ssrn.3802875

J. Bradbury

引用次数: 2

Covering All the Basics: Reforms for a More Just Society 涵盖所有基本要素:为更公正的社会改革

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-01-28 DOI: 10.2139/ssrn.3781825

D. Green, J. Kesselman, Lindsay M. Tedds

引用次数: 6

Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors 大型企业及其税务审计员对信任、权力和税务合规动机的看法

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2021-01-01 DOI: 10.2139/ssrn.3761965

Maximilian Zieser

{"title":"Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors","authors":"Maximilian Zieser","doi":"10.2139/ssrn.3761965","DOIUrl":"https://doi.org/10.2139/ssrn.3761965","url":null,"abstract":"This study investigates psychological determinants of tax compliance, particularly the predictions of the Slippery Slope Framework (SSF; Kirchler et al., 2008), among large businesses and their tax auditors. The SSF predicts that trust in tax authorities determines voluntary tax compliance and that the perceived power of tax authorities to detect and penalize tax evasion determines enforced tax compliance. While the predictions of the SSF have consistently been found in studies focusing on individual taxpayers, few studies have tested the SSF in the context of large businesses or focused on tax auditors and their perceptions of businesses’ tax compliance. Nevertheless, trust-based approaches to tax collection have gained popularity, with cooperative tax auditing programs directly targeting large businesses. Using questionnaire data from 366 representatives of large businesses operating in Austria and 208 Austrian tax auditors, I conduct structural equation models testing the applicability of the SSF among these groups. In the group of businesses, the predictions of the SSF appear to hold. However, significant associations between trust and voluntary compliance and power and enforced compliance are mainly driven by the female subsample. Among tax auditors, there is no significant association between trust and voluntary compliance when power is introduced as a control variable. Overall, results suggest limited applicability of the SSF in a large business context and a stark mismatch between businesses’ and tax auditors’ perceptions on tax compliance. More research is needed to investigate the difference in results between female and male business representatives and non-economic determinants of tax compliance in a large business context.","PeriodicalId":403078,"journal":{"name":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127703435","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

Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh 税收合规的社会经济因素:对孟加拉国达卡地区个人纳税人的实证研究

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2020-12-31 DOI: 10.2139/ssrn.3769973

Dr Kazi Abdul Mannan

{"title":"Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh","authors":"Dr Kazi Abdul Mannan","doi":"10.2139/ssrn.3769973","DOIUrl":"https://doi.org/10.2139/ssrn.3769973","url":null,"abstract":"Tax compliance can be affected by many factors such as magnitude of compliance cost, the extent of penalty, perceived fairness of the tax system, awareness level of taxpayers and perceptions of government spending. The purpose of the study is identifying factors that affect compliance of individual income taxpayers in Bangladesh. The target population of the study is individual income taxpayers of the fifteen zones of Dhaka. The sample size is determined to 385 self-assessment assesse and 376 general procedure return submitted income taxpayers to which the questionnaire was distributed during the period of 1st December 2019 to 15th February, 2020. The results of the ordered logistic regression model reveal that the fairness, tax penalty and relationship with regard to taxpayer’s perception of government spending have positive and significant relationships with compliance. It also examines the effects of compliance decisions of referrals on others compliance decisions. The findings show a negative but insignificant relationship between them which implies that individual income taxpayer’s make their compliance decisions independent of others' decisions. Finally, the study having evaluated the effect of cost of complying with the tax law on tax compliance and concluded that there is a negative relationship between them implying that higher cost of compliance will lead to lower levels of compliance. Therefore, this paper suggests that maintaining tax fairness, optimum levels of penalty, spending the tax revenue on public development projects, keeping tax rates to the minimum as much as possible and keeping compliance costs to the minimum can enhance the compliance of taxpayers.","PeriodicalId":403078,"journal":{"name":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"25 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126156130","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