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A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries 审查非正规经济的驱动力和缓解政策措施：对六个欧盟国家的分析
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-05-08 DOI: 10.1007/s10797-024-09842-z
Alban Asllani, Friedrich Schneider
{"title":"A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries","authors":"Alban Asllani, Friedrich Schneider","doi":"10.1007/s10797-024-09842-z","DOIUrl":"https://doi.org/10.1007/s10797-024-09842-z","url":null,"abstract":"<p>This study presents detailed estimates of the shadow economy's size and development in all European Union (EU) countries with particular emphasis on six specific countries (Germany, Austria, Denmark, Greece, Italy, and Romania) from 2003 to 2022. It focuses on understanding the key factors that motivate economic agents to engage in shadow economy activities within EU and particularly these countries. The estimates presented show a significant reduction in the shadow economy's size from 22.6% of GDP in 2003 to 17.3% in 2022, highlighting the effectiveness of various policy measures implemented in most EU countries with particular focus on these six countries. Despite a slight increase in the shadow economy across most EU nations due to the Coronavirus pandemic after 2020, our research identifies the main determinants of economic informality in most EU countries. Our analysis expose that weak institutional quality, ineffective government institutions, complex and burdensome tax and regulatory systems, the lack of strong legal systems, and pervasive corruption are the main determinants of economic informality in most countries of the EU. The study thoroughly reviews the driving forces behind the shadow economy and discusses the specific policy measures these six countries part of this policy analysis paper have adopted to mitigate and reduce its presence. </p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"185 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140932462","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
Effects of electronic cash registers on reported revenue 电子收银机对报告收入的影响
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-05-06 DOI: 10.1007/s10797-024-09844-x
Per Engström, Johannes Hagen, Alireza Khoshghadam, Andrea Schneider
{"title":"Effects of electronic cash registers on reported revenue","authors":"Per Engström, Johannes Hagen, Alireza Khoshghadam, Andrea Schneider","doi":"10.1007/s10797-024-09844-x","DOIUrl":"https://doi.org/10.1007/s10797-024-09844-x","url":null,"abstract":"<p>We assess the impact of a Swedish regulatory change, which required businesses with any business-to-consumer transactions, whether by cash or card, to use a certified electronic cash register (ECR), on reported revenue. To do this, we use administrative data on the monthly reported revenue of all affected firms and a staggered difference-in-differences approach. Our findings indicate that there was an immediate increase of about 2.7–4.3% in reported revenue following the implementation of a certified ECR. However, the effect was temporary and diminished to zero after just a few months, which indicates that firms found innovative methods to underreport their revenue.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"19 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140942474","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
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries 整合国民核算和宏观经济方法，估算欧洲国家的地下、非正规和非法经济
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-05-02 DOI: 10.1007/s10797-024-09835-y
Roberto Dell’Anno
{"title":"Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries","authors":"Roberto Dell’Anno","doi":"10.1007/s10797-024-09835-y","DOIUrl":"https://doi.org/10.1007/s10797-024-09835-y","url":null,"abstract":"<p>This article proposes a hybrid national accounts (NA)-macroeconometric approach to fill the gap between the demand for reliable and internationally comparable estimates and the sparse availability of official statistics based on the NA approach. The proposed method combines data from Eurostat’s Tabular approach for the exhaustiveness of NA with estimates based on theoretical hypotheses on the drivers of non-observed production. We estimate underground, informal, and illegal economies for 22 European countries over the period 2000–2020.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140837491","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
Labor market consequences of antitax avoidance policies 反避税政策对劳动力市场的影响
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-05-01 DOI: 10.1007/s10797-024-09838-9
Katarzyna Bilicka
{"title":"Labor market consequences of antitax avoidance policies","authors":"Katarzyna Bilicka","doi":"10.1007/s10797-024-09838-9","DOIUrl":"https://doi.org/10.1007/s10797-024-09838-9","url":null,"abstract":"<p>In this paper, I analyze the local labor market consequences of multinational firms reallocating employees across their affiliates in response to antitax avoidance policies. I leverage the introduction of a worldwide debt cap in 2010 in the United Kingdom as a quasi-natural experiment that limited one of the forms of profit shifting—debt shifting—for a group of multinational corporations (MNCs). Multinationals affected by the reform reallocated their employees from the United Kingdom to foreign locations. I show that this led to a reduction in employment in regions more exposed to the reform in the United Kingdom. In foreign countries, the initial reallocation of labor across firms resulted in a relatively larger expansion of the affected local labor markets. These results suggest that a reallocation of labor across firms generates asymmetries in how negative and positive firm-level shocks are amplified through regional markets.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"67 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140837499","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
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality DINA 框架中的政府消费：分配方法和税后收入不平等的后果
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-05-01 DOI: 10.1007/s10797-024-09832-1
Lukas Riedel, Holger Stichnoth
{"title":"Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality","authors":"Lukas Riedel, Holger Stichnoth","doi":"10.1007/s10797-024-09832-1","DOIUrl":"https://doi.org/10.1007/s10797-024-09832-1","url":null,"abstract":"<p>About half of government expenditure in the United States takes the form of government consumption (e.g., education, defense, infrastructure). In many studies of post-tax inequality based on the <span>Dina</span> framework (including the influential study by Piketty et al. (Q J Econ 133(2):553–609, 2018), government consumption is allocated either proportionally to post-tax disposable income or on a per-capita basis, and the level of inequality is fairly sensitive to this choice. This paper provides direct evidence on how public education spending (a substantial part of government consumption) is actually distributed. An allocation proportional to post-tax disposable income is clearly rejected, while a lump-sum allocation is found to provide a good approximation.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"25 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140837490","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
The determinants of political selection: a citizen-candidate model with valence signaling and incumbency advantage 政治选择的决定因素：带有价值信号和在职优势的公民-候选人模型
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-04-27 DOI: 10.1007/s10797-024-09831-2
Susana Peralta, Tanguy van Ypersele
{"title":"The determinants of political selection: a citizen-candidate model with valence signaling and incumbency advantage","authors":"Susana Peralta, Tanguy van Ypersele","doi":"10.1007/s10797-024-09831-2","DOIUrl":"https://doi.org/10.1007/s10797-024-09831-2","url":null,"abstract":"<p>We expand the theory of politician quality in electoral democracies with citizen candidates by supposing that performance while in office sends a signal to the voters about the politician’s valence. Individuals live two periods and decide to become candidates when young, trading off against type-specific private wages. The valence signal increases the reelection chances of high valence incumbents (screening mechanism of reelection), and thus their expected gain from running for office (self-selection mechanism). Since self-selection improves the average quality of challengers, voters become more demanding when evaluating the incumbent’s performance. This complementarity between the self-selection and the screening mechanisms may lead to multiple equilibria. We show that more difficult and/or less variable political jobs increase the politicians’ quality. Conversely, societies with more wage inequality have lower quality polities. We also show that incumbency advantage blurs the screening mechanism by giving incumbents an upper-hand in electoral competition and may wipe out the positive effect of the screening mechanism on the quality of the polity.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"53 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140798789","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 planning and investment responses to dividend taxation 股息税的税收筹划和投资对策
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-04-16 DOI: 10.1007/s10797-024-09837-w
Aliisa Koivisto
{"title":"Tax planning and investment responses to dividend taxation","authors":"Aliisa Koivisto","doi":"10.1007/s10797-024-09837-w","DOIUrl":"https://doi.org/10.1007/s10797-024-09837-w","url":null,"abstract":"<p>This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, I find exceptionally clear dividend payment responses to tax rate discontinuities and changes. Studying the income composition of owners around tax changes reveals clear income shifting between wage and dividends with negligible effect on gross income received from the firm. Evidence on the asset composition of firms indicates that a notable part of the payment response is due to inter-temporal income-smoothing, while I observe no statistically significant real responses in output or investment. Heterogeneity analysis suggests that more experienced owners and owners with lower income have higher tax base elasticities.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"61 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140609016","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
Investing in the roots of your political ancestors 投资于政治先辈的根基
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-04-09 DOI: 10.1007/s10797-024-09840-1
Pantelis Kammas, Maria Poulima, Vassilis Sarantides
{"title":"Investing in the roots of your political ancestors","authors":"Pantelis Kammas, Maria Poulima, Vassilis Sarantides","doi":"10.1007/s10797-024-09840-1","DOIUrl":"https://doi.org/10.1007/s10797-024-09840-1","url":null,"abstract":"<p>We use regional data for Greece between 1975–1989 to demonstrate a disproportionate allocation of public investment funds to prefectures that exhibited stronger support for the incumbent party. Our main empirical evidence comes from an Instrumental Variables (IV) analysis that exploits the discontinuity in Greece's political landscape after a brief military junta (1967–1974) to link the parties established after 1974 with their ancestors from the same 'political family' during the pre-dictatorial era. In particular, we show that the electoral strength of political ancestors influences the allocation of public investment. Moreover, there is a strong association between the political support of ancestor and descendant parties, both of which influence the allocation of public investment in prefectures with many core supporters. We also present evidence indicating that the appointment of deputy ministers from loyal prefectures of the incumbent party plays a significant mediating role in the allocation of public investment to prefectures with a strong base of core supporters.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"12 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140582674","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
A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands 对毛里求斯经济实质规则的批判性分析：与开曼群岛的比较研究
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-04-06 DOI: 10.1007/s10797-024-09843-y
Ambareen Beebeejaun, Nilakshi Bickharry
{"title":"A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands","authors":"Ambareen Beebeejaun, Nilakshi Bickharry","doi":"10.1007/s10797-024-09843-y","DOIUrl":"https://doi.org/10.1007/s10797-024-09843-y","url":null,"abstract":"<p>Various low-tax jurisdictions including Mauritius, have been often accused of usurping the just share of taxes of other countries. Given the adverse impact on the reputation of the ‘tax havens’, the country has implemented in 2019 the economic substance requirements to ensure a minimum substance for resident companies to be taxed in Mauritius. The aim of this research is to assess the efficiency and robustness of the economic substance rules of Mauritius in combatting harmful tax practices including base erosion and profit shifting. A doctrinal approach and a comparative analysis with the corresponding substance rules of Cayman Islands were adopted to achieve the research objective. The findings demonstrate that there is still room for improving the economic substance rules of Mauritius in terms of an enhanced interpretation of the rules, reporting requirements and imposition of the relevant sanctions.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"46 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140582666","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
Gendered taxes: the interaction of tax policy with gender equality 性别税：税收政策与性别平等的相互作用
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2024-03-25 DOI: 10.1007/s10797-024-09829-w
Maria Coelho, Aieshwarya Davis, Alexander Klemm, Carolina Osorio-Buitron
{"title":"Gendered taxes: the interaction of tax policy with gender equality","authors":"Maria Coelho, Aieshwarya Davis, Alexander Klemm, Carolina Osorio-Buitron","doi":"10.1007/s10797-024-09829-w","DOIUrl":"https://doi.org/10.1007/s10797-024-09829-w","url":null,"abstract":"<p>This paper provides an overview of the relationship between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We show that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly. On consumption taxes, we cover taxes on feminine hygiene products and excise taxes, which we assess in relation to externalities and differences in consumption patterns across genders.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"13 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140302293","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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