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Encouraging digital tax tools as a response to Covid: evidence from Eswatini 鼓励利用数字税收工具应对 Covid：来自埃斯瓦提尼的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-12-15 DOI: 10.1007/s10797-023-09810-z
Fabrizio Santoro, Razan Amine, Tanele Magongo
{"title":"Encouraging digital tax tools as a response to Covid: evidence from Eswatini","authors":"Fabrizio Santoro, Razan Amine, Tanele Magongo","doi":"10.1007/s10797-023-09810-z","DOIUrl":"https://doi.org/10.1007/s10797-023-09810-z","url":null,"abstract":"<p>Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic. We study the effect of the e-tax-filing in Eswatini, using a difference-in-difference and propensity score methods that exploit the limited take-up of e-tax filing. We present three sets of results. First, larger and more IT-sophisticated firms are more likely to adopt e-Tax. Second, after adoption, e-Tax has mixed results on filing behavior and reporting accuracy. Third, companies remit less tax after adoption e-tax-filing.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"100 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138679983","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
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products 增值税的传递:一个大的和永久的减少在市场上的月经卫生用品的情况
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-12-05 DOI: 10.1007/s10797-023-09813-w
Alisa Frey, Justus Haucap
{"title":"VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products","authors":"Alisa Frey, Justus Haucap","doi":"10.1007/s10797-023-09813-w","DOIUrl":"https://doi.org/10.1007/s10797-023-09813-w","url":null,"abstract":"<p>This paper examines the price effects of a VAT (value-added tax) reduction for menstrual hygiene products in Germany. Several aspects make this VAT reduction particularly interesting: the reduction is exogenous to economic conditions, the reduction was substantial and permanent, and demand can be assumed to be inelastic. We find that the VAT reduction was completely passed through to consumers. In fact, pass-through rates of significantly more than 100% can be observed. We find that the excess pass-through occurred in relatively competitive market segments, and that it is almost fully explained by retailers rounding down prices after the reduction.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"53 4","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138526021","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
Climate policy and optimal public debt 气候政策和最优公共债务
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-12-03 DOI: 10.1007/s10797-023-09814-9
Maximilian Kellner, Marco Runkel
{"title":"Climate policy and optimal public debt","authors":"Maximilian Kellner, Marco Runkel","doi":"10.1007/s10797-023-09814-9","DOIUrl":"https://doi.org/10.1007/s10797-023-09814-9","url":null,"abstract":"<p>Employing a two-period model with an environmental externality, this paper investigates the relation between emission taxation and the optimal level of public debt. The central insight is that the effect of emission taxation on optimal borrowing is ambiguous and may lead to lower or higher optimal debt. In the context of climate change, we even show that the counterintuitive result of a higher optimal debt level is likely in the short-run and possibly also in the long-run, a result that provides a novel rationale for public borrowing. Our basic arguments turn out to be robust against several generalization.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"2014 9","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138525969","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
Not so sweet: impacts of a soda tax on producers 不那么甜蜜:汽水税对生产商的影响
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-11-22 DOI: 10.1007/s10797-023-09808-7
Judite Gonçalves, Roxanne Merenda, João Pereira dos Santos
{"title":"Not so sweet: impacts of a soda tax on producers","authors":"Judite Gonçalves, Roxanne Merenda, João Pereira dos Santos","doi":"10.1007/s10797-023-09808-7","DOIUrl":"https://doi.org/10.1007/s10797-023-09808-7","url":null,"abstract":"<p>Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on multiple firm-level outcomes. We find a 6.8% average decrease in domestic SSB sales, relative to bottled water. The soda tax hindered SSB firms’ financial health, namely net income, ability to convert receivables into cash, and liabilities. SSB producers/importers did not decrease wages, cut jobs, or modify their workforce toward higher R&amp;D capacity. Forgone corporate income tax appears negligible compared to the government revenue generated by the tax itself.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"32 12","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138525970","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
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China 应对假发票对增值税合规的挑战:中国进项增值税抵扣改革的准实验
4区 经济学
International Tax and Public Finance Pub Date : 2023-11-14 DOI: 10.1007/s10797-023-09805-w
Sixia Chen, Yuan Fang, Shengfeng Lu, Haotian Zhang
{"title":"Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China","authors":"Sixia Chen, Yuan Fang, Shengfeng Lu, Haotian Zhang","doi":"10.1007/s10797-023-09805-w","DOIUrl":"https://doi.org/10.1007/s10797-023-09805-w","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"93 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134957345","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 policy design in a hierarchical model with occupational decisions 具有职业决策的分层模型中的税收政策设计
4区 经济学
International Tax and Public Finance Pub Date : 2023-11-09 DOI: 10.1007/s10797-023-09806-9
Sebastián Castillo
{"title":"Tax policy design in a hierarchical model with occupational decisions","authors":"Sebastián Castillo","doi":"10.1007/s10797-023-09806-9","DOIUrl":"https://doi.org/10.1007/s10797-023-09806-9","url":null,"abstract":"Abstract This research examines the impact of occupational choices and tax evasion on the tax administration policy in a hierarchical tax model. The economy has two sectors, wage-earners and self-employment, with evasion only possible in the latter. Incorporating occupational decisions produces a smaller marginal tax rate and a larger budget for the IRS. However, the resources are still insufficient to audit all self-employed, resulting in distortions in occupational choices favoring self-employment. These distortions prevent production efficiency from achieving the optimum level, indicating that the Diamond-Mirrlees theorem is not applicable in this context. Finally, applying differential taxation represents a Pareto improvement, but it results in higher taxes for self-employment.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" 75","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135241584","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 EITC in rural and economically distressed areas: More bang per buck? 农村和经济困难地区的EITC:每一美元更有价值?
4区 经济学
International Tax and Public Finance Pub Date : 2023-11-06 DOI: 10.1007/s10797-023-09798-6
Jacob E. Bastian
{"title":"The EITC in rural and economically distressed areas: More bang per buck?","authors":"Jacob E. Bastian","doi":"10.1007/s10797-023-09798-6","DOIUrl":"https://doi.org/10.1007/s10797-023-09798-6","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135635425","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
Will fiscal transparency inhibit corporate tax avoidance? Evidence from China 财政透明度会抑制企业避税吗?来自中国的证据
4区 经济学
International Tax and Public Finance Pub Date : 2023-10-31 DOI: 10.1007/s10797-023-09804-x
Chang Cai, Xiaomin Cao
{"title":"Will fiscal transparency inhibit corporate tax avoidance? Evidence from China","authors":"Chang Cai, Xiaomin Cao","doi":"10.1007/s10797-023-09804-x","DOIUrl":"https://doi.org/10.1007/s10797-023-09804-x","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135809274","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 fiscal and intergenerational burdens of brakes and subsidies for energy prices 能源价格刹车和补贴的财政和代际负担
4区 经济学
International Tax and Public Finance Pub Date : 2023-10-30 DOI: 10.1007/s10797-023-09807-8
Johannes Huber, Christian Scharrer
{"title":"The fiscal and intergenerational burdens of brakes and subsidies for energy prices","authors":"Johannes Huber, Christian Scharrer","doi":"10.1007/s10797-023-09807-8","DOIUrl":"https://doi.org/10.1007/s10797-023-09807-8","url":null,"abstract":"Abstract We study the effects of different financing rules for untargeted energy price brakes and subsidies on intergenerational welfare in a large-scale overlapping generations model. The results indicate that, in comparison with a laissez-faire solution without any government interventions, debt-financed implementations of such measures are very detrimental for young and future generations. However, the taxation of windfall profits can significantly contribute to reduce the economic burdens of these generations; whereas, the positive effects on older generations are much less pronounced.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136104320","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
Is the forgiveness of a tax amnesty divine? Evidence from Argentina 税收赦免的宽恕是神圣的吗?来自阿根廷的证据
4区 经济学
International Tax and Public Finance Pub Date : 2023-10-20 DOI: 10.1007/s10797-023-09799-5
Maximiliano Lauletta, Felipe Montano Campos
{"title":"Is the forgiveness of a tax amnesty divine? Evidence from Argentina","authors":"Maximiliano Lauletta, Felipe Montano Campos","doi":"10.1007/s10797-023-09799-5","DOIUrl":"https://doi.org/10.1007/s10797-023-09799-5","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135616067","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
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