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International Tax and Public Finance最新文献

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Optimal linear income taxes and education subsidies under skill-biased technical change 技能偏向技术变革下的最优线性所得税和教育补贴
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-10-06 DOI: 10.1007/s10797-022-09756-8
Bas Jacobs, Uwe Thuemmel
{"title":"Optimal linear income taxes and education subsidies under skill-biased technical change","authors":"Bas Jacobs, Uwe Thuemmel","doi":"10.1007/s10797-022-09756-8","DOIUrl":"https://doi.org/10.1007/s10797-022-09756-8","url":null,"abstract":"<p>This paper studies how linear tax and education policy should optimally respond to skill-biased technical change (SBTC). SBTC affects optimal taxes and subsidies by changing (1) direct distributional benefits of each policy instrument, (2) indirect, general-equilibrium effects on wages, and (3) education distortions. Analytically, the effect of SBTC on these three components is shown to be ambiguous. In simulations for the US economy, SBTC makes the optimal tax system more progressive and lowers optimal education subsidies. This is because for both income taxes and education subsidies; their direct distributional effects become more important, which more than offsets the larger general-equilibrium effects and increased education distortions.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"48 3","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138513037","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
The effects of unemployment assistance on unemployment exits 失业援助对失业的影响是存在的
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-28 DOI: 10.1007/s10797-022-09765-7
Tomi Kyyrä
{"title":"The effects of unemployment assistance on unemployment exits","authors":"Tomi Kyyrä","doi":"10.1007/s10797-022-09765-7","DOIUrl":"https://doi.org/10.1007/s10797-022-09765-7","url":null,"abstract":"<p>Many countries have a two-tiered unemployment compensation system that provides earnings-related unemployment insurance for a limited period of time and less generous unemployment assistance thereafter. This study evaluates the effects of a reform in Finland that increased the level of unemployment assistance by 22%. The reform led to a drop of 9% in the unemployment exit hazard, which can be attributed to fewer exits to both employment and inactivity. The implied elasticities suggest that a 10% increase in unemployment assistance reduces the unemployment exit hazard by 4% and the job-finding hazard by 6%. These effects are relatively small compared to the existing evidence on the effects of unemployment insurance benefits.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"48 8","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138513035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Social security and risk sharing: the role of economic mobility across generations 社会保障和风险分担:跨代经济流动的作用
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-15 DOI: 10.1007/s10797-022-09761-x
Erin Cottle Hunt, F. Caliendo
{"title":"Social security and risk sharing: the role of economic mobility across generations","authors":"Erin Cottle Hunt, F. Caliendo","doi":"10.1007/s10797-022-09761-x","DOIUrl":"https://doi.org/10.1007/s10797-022-09761-x","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1374 - 1407"},"PeriodicalIF":1.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49058392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy 税收优惠与企业融资结构：来自中国加速折旧政策的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-14 DOI: 10.1007/s10797-022-09762-w
Jiayi Du, Guang Shen, Jingxian Zou
{"title":"Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy","authors":"Jiayi Du, Guang Shen, Jingxian Zou","doi":"10.1007/s10797-022-09762-w","DOIUrl":"https://doi.org/10.1007/s10797-022-09762-w","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1346 - 1373"},"PeriodicalIF":1.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42149807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model 动态随机一般均衡模型中的从价与单位资本税
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-13 DOI: 10.1007/s10797-022-09764-8
Shiou‐Yen Chu, Tsaur‐Chin Wu
{"title":"Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model","authors":"Shiou‐Yen Chu, Tsaur‐Chin Wu","doi":"10.1007/s10797-022-09764-8","DOIUrl":"https://doi.org/10.1007/s10797-022-09764-8","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48224274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do couples bunch more? Evidence from partnered and single taxpayers 情侣们会更多地聚在一起吗?来自合作和单身纳税人的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-09 DOI: 10.1007/s10797-022-09759-5
Nazila Alinaghi, J. Creedy, N. Gemmell
{"title":"Do couples bunch more? Evidence from partnered and single taxpayers","authors":"Nazila Alinaghi, J. Creedy, N. Gemmell","doi":"10.1007/s10797-022-09759-5","DOIUrl":"https://doi.org/10.1007/s10797-022-09759-5","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1137-1184"},"PeriodicalIF":1.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45522130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Risky business: policy uncertainty and investment 风险企业：政策不确定性与投资
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-08-22 DOI: 10.1007/s10797-022-09757-7
Giacomo Brusco, Benjamin Glass
{"title":"Risky business: policy uncertainty and investment","authors":"Giacomo Brusco, Benjamin Glass","doi":"10.1007/s10797-022-09757-7","DOIUrl":"https://doi.org/10.1007/s10797-022-09757-7","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48135251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate taxes and investment when firms are internationally mobile 当公司在国际上流动时，公司税和投资
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-08-13 DOI: 10.1007/s10797-022-09748-8
Thomas von Brasch, I. Frankovic, Eero Tölö
{"title":"Corporate taxes and investment when firms are internationally mobile","authors":"Thomas von Brasch, I. Frankovic, Eero Tölö","doi":"10.1007/s10797-022-09748-8","DOIUrl":"https://doi.org/10.1007/s10797-022-09748-8","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1297 - 1330"},"PeriodicalIF":1.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43834194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax progressivity and social welfare with a continuum of inequality views 税收累进和社会福利与不平等观点的连续性
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-08-03 DOI: 10.1007/s10797-022-09752-y
M. Ledić, Ivica Rubil, I. Urban
{"title":"Tax progressivity and social welfare with a continuum of inequality views","authors":"M. Ledić, Ivica Rubil, I. Urban","doi":"10.1007/s10797-022-09752-y","DOIUrl":"https://doi.org/10.1007/s10797-022-09752-y","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1266 - 1296"},"PeriodicalIF":1.0,"publicationDate":"2022-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42005437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The housing net worth channel and the public finances: evidence from a European country panel 住房净值渠道与公共财政:来自一个欧洲国家小组的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-07-31 DOI: 10.1007/s10797-022-09751-z
D. Cronin, K. McQuinn
{"title":"The housing net worth channel and the public finances: evidence from a European country panel","authors":"D. Cronin, K. McQuinn","doi":"10.1007/s10797-022-09751-z","DOIUrl":"https://doi.org/10.1007/s10797-022-09751-z","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1251 - 1265"},"PeriodicalIF":1.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48304712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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