International Tax and Public Finance最新文献_第3页

Gender tax difference in the U.S. income tax 美国所得税中的性别税差异

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-03-16 DOI: 10.1007/s10797-024-09834-z

{"title":"Gender tax difference in the U.S. income tax","authors":"","doi":"10.1007/s10797-024-09834-z","DOIUrl":"https://doi.org/10.1007/s10797-024-09834-z","url":null,"abstract":"<h3>Abstract</h3> <p>Unmarried women face a significantly lower average federal income tax rate than unmarried men, 6.3% versus 10.9%. Some of the difference arises because women have lower income on average and the tax system is progressive. Using a non-parametric decomposition analysis, we show that tax progressivity accounts for less than 60% of the gender tax rate difference, leaving the rest being explained by gender differences within income classes. This conclusion remains when the decomposition exercise uses an equivalence-scale-adjusted income and considers gender differences in nontaxable income and time use. Regression results reveal that much of the gender tax difference arises because unmarried women are more likely to live with dependents, making them more likely to claim child-related tax benefits relative to unmarried men. Our findings indicate that the current tax system places a high value of raising children beyond the consideration of the families’ larger consumption needs. Because our analysis does not consider the higher risk of economic insecurity facing single parents and the various externalities generated by women’s higher commitment to childcare, future research should focus on determining whether these additional considerations could justify the extent of the gender tax differential.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"105 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140150412","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

Regulatory avoidance responses to private Country-by-Country Reporting 针对私人逐国报告的监管规避对策

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-03-13 DOI: 10.1007/s10797-024-09827-y

Felix Hugger

引用次数: 0

Government size and automation 政府规模和自动化

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-03-13 DOI: 10.1007/s10797-024-09833-0

Pablo Casas, José L. Torres

{"title":"Government size and automation","authors":"Pablo Casas, José L. Torres","doi":"10.1007/s10797-024-09833-0","DOIUrl":"https://doi.org/10.1007/s10797-024-09833-0","url":null,"abstract":"<p>This paper explores the consequences of automation for public finance. We find that as the automation rate increases, the government size, measured as the fiscal revenues to output ratio, declines. This is due to the substitution of traditional inputs, which bear the burden of taxes, by the new automatic technology. These results are explained by the effects of automation on labor, where taxation of labor income (including social security contributions) represents the most important source of fiscal revenues in most advanced economies. The paper conducts two additional counterfactual experiments. First, we calculate how individual tax rates should be changed in response to automation in order to maintain constant fiscal revenues from the different sources of taxes. This experiment reveals that this fiscal policy would have significantly detrimental effects on output and labor, and indicates that a comprehensive reform of the current tax mix is necessary to counterbalance the effects of automation on public finance. Second, we calculate the tax rate on capital, without modifying the other tax rates, required to keep constant the size of the government, resulting in a capital income tax rate of around 0.77 for an automation rate of <span>(45 %)</span>.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"27 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140150452","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

Attractive target for tax avoidance: trade liberalization and entry mode 有吸引力的避税目标：贸易自由化和进入模式

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-03-11 DOI: 10.1007/s10797-024-09830-3

Hirofumi Okoshi

{"title":"Attractive target for tax avoidance: trade liberalization and entry mode","authors":"Hirofumi Okoshi","doi":"10.1007/s10797-024-09830-3","DOIUrl":"https://doi.org/10.1007/s10797-024-09830-3","url":null,"abstract":"<p>Growing foreign direct investments (FDIs) have been observed in parallel to the development of tax avoidance by multinational enterprises; however, empirical evidence indicates the asymmetric effects of trade costs on a firm’s entry decision. To give a new rationale and insights into the impacts of transfer pricing and trade liberalization on a firm’s global activities, this study incorporates transfer pricing and investigates a foreign firm’s entry decision: exports, greenfield FDI (GFDI), or cross-border mergers and acquisitions (CM&As). We show that CM&A is the equilibrium entry mode when transfer pricing regulation is loose, whereas the choice between exports and GFDI depends on the fixed costs of GFDI. Moreover, trade liberalization increases the likelihood of CM&A but decreases that of exports because a reduction in trade costs enhances tax-avoidance efficiency due to more intrafirm trade, implying that tax avoidance in the form of CM&A becomes crucial as globalization progresses. Our welfare analysis shows that regulating CM&A based on consumers’ benefits may result in welfare reduction because profit shifting is most effective under CM&A and a host country’s tax revenue from the foreign firm increases. The results imply the importance of considering the link between international tax and antitrust policies.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"33 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140099159","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

How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19 流动性对增值税收入的影响有多大？围绕 COVID-19 的跨国证据

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-03-06 DOI: 10.1007/s10797-023-09821-w

Lucas Rosso, Rodrigo Wagner

引用次数: 0

Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy 数字化与跨境税务欺诈：意大利电子发票的证据

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-02-28 DOI: 10.1007/s10797-023-09820-x

Marwin Heinemann, Wojciech Stiller

{"title":"Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy","authors":"Marwin Heinemann, Wojciech Stiller","doi":"10.1007/s10797-023-09820-x","DOIUrl":"https://doi.org/10.1007/s10797-023-09820-x","url":null,"abstract":"<p>The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax fraud. We exploit the comprehensive introduction of e-invoicing in Italy in 2019 and examine the effect of increased domestic tax enforcement capabilities on cross-border value-added tax (VAT) fraud. As a proxy for this fraud, we make use of the discrepancy in trade data that are double-reported in both the importing and exporting country (trade data gap, TDG). We calculate the TDG for imports to Italy from all other EU countries at the most detailed product level. Our results suggest a significant decline in cross-border fraud in response to the introduction of mandatory e-invoicing, providing an important rationale for the application of this measure by other countries. Furthermore, we estimate that e-invoicing decreased the Italian VAT loss in 2019 by about € 2.2 billion to € 2.6 billion compared to 2018. In this context, we underpin the suitability of the TDG as an approach for the study of anti-fraud measures.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"111 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140004262","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

Internal migration and the effective price of state and local taxes 国内移民与国家和地方税的实际价格

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-02-24 DOI: 10.1007/s10797-024-09828-x

Austin J. Drukker

引用次数: 0

The consequences of the 2017 US international tax reform: a survey of the evidence 2017 年美国国际税制改革的后果：证据调查

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-02-03 DOI: 10.1007/s10797-023-09823-8

{"title":"The consequences of the 2017 US international tax reform: a survey of the evidence","authors":"","doi":"10.1007/s10797-023-09823-8","DOIUrl":"https://doi.org/10.1007/s10797-023-09823-8","url":null,"abstract":"<h3>Abstract</h3> <p>The 2017 US tax legislation—widely referred to as the Tax Cut and Jobs Act (TCJA)—fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on “Global Intangible Low-Taxed Income”. This paper surveys the emerging empirical literature on the impact of the TCJA’s international provisions. It documents five robust findings in this empirical literature. First, the TCJA led to a general decline in US MNCs’ foreign acquisitions. Second, the TCJA increased US MNCs’ investment in routine foreign tangible assets. Third, the reform did not lead to any change in profit shifting by US MNCs beyond the magnitude that would be expected based on the TCJA’s tax rate reduction. Fourth, The TCJA appears to have reduced the market value of US MNCs relative to domestic US firms. Fifth, the TCJA does not appear to have had any detectable impact on domestic US investment and wages (although there are some contrary results for capital expenditures). The welfare implications of these findings depend crucially on whether US MNCs’ are viewed as having engaged in too much or too little foreign activity prior to the TCJA. This depends on the choice of theoretical framework and the relevant normative benchmark, and cannot readily be resolved empirically.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"10 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139679193","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

Teach to comply? Evidence from a taxpayer education program in Rwanda 教人守法？卢旺达纳税人教育计划的证据

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-01-28 DOI: 10.1007/s10797-023-09809-6

Giulia Mascagni, Fabrizio Santoro, Denis Mukama

引用次数: 0

Optimal commodity taxation when households earn multiple incomes 家庭获得多种收入时的最优商品税

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-01-27 DOI: 10.1007/s10797-023-09826-5

Kevin Spiritus

引用次数: 0