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The unusual French policy mix towards labour market inequalities 法国针对劳动力市场不平等的不同寻常的政策组合
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-06-30 DOI: 10.1111/1475-5890.12329
Antoine Bozio
{"title":"The unusual French policy mix towards labour market inequalities","authors":"Antoine Bozio","doi":"10.1111/1475-5890.12329","DOIUrl":"10.1111/1475-5890.12329","url":null,"abstract":"<p>This short paper presents an overview of the French policy mix towards labour market inequalities, consisting of a high minimum wage together with targeted payroll tax cuts around the minimum wage. It reviews the recent literature documenting the impact of that policy mix on employment and wage inequality. The main takeaways are that pre-tax wage inequality has been increasing in France rather like it has in the UK and the US, while net wage inequality has decreased and then remained stable. The employment experience for the middle age group is also very close in France to the one in the UK and the US, while it differs markedly at young and older ages. The paper offers two more general thoughts on how to make progress in comparing policy options. First, most studies tend to give too much weight to tax and benefit reforms in being able to reduce inequality as they disregard incidence mechanisms, and fail to incorporate properly longer-term effects of other policies on pre-tax inequality. Second, the design of effective policy should always incorporate simplicity and salience. Failure to do so is likely to lead to little expected impact of such policies.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 1","pages":"43-54"},"PeriodicalIF":7.3,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46472042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
What taxpayers, governments and tax economists do – and what they should do 纳税人、政府和税收经济学家在做什么——以及他们应该做什么
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-05-13 DOI: 10.1111/1475-5890.12324
Joel Slemrod
{"title":"What taxpayers, governments and tax economists do – and what they should do","authors":"Joel Slemrod","doi":"10.1111/1475-5890.12324","DOIUrl":"10.1111/1475-5890.12324","url":null,"abstract":"<p>The distinction between positive economics – describing economic programmes, situations and conditions as they exist – and normative economics – prescribing policies – has a long history. It is an especially important distinction in public economics, which by its nature concerns the actions of government. In this essay, I consider how two relatively recent developments in tax economics alter, blur or at least complicate the classic distinctions between positive and normative economics. The two developments I address are the insights generated by the study of behavioural economics and increased attention to tax evasion and tax enforcement. I organise my thoughts by addressing how three sets of actors central to public finance actually behave and should behave – taxpayers, governments and tax economists. I argue that tax economics should take seriously the substantial presence of behavioural anomalies and tax evasion, and that it has already begun to do so. I suggest some directions this effort might profitably take.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 1","pages":"7-19"},"PeriodicalIF":7.3,"publicationDate":"2023-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12324","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47835813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Correction to ‘The gendered division of paid and domestic work under lockdown’ 更正“封锁下有偿和家务劳动的性别划分”
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-04-18 DOI: 10.1111/1475-5890.12323
{"title":"Correction to ‘The gendered division of paid and domestic work under lockdown’","authors":"","doi":"10.1111/1475-5890.12323","DOIUrl":"https://doi.org/10.1111/1475-5890.12323","url":null,"abstract":"<p>Andrew, A., Cattan, S., Costa Dias, M., Farquharson, C., Kraftman, L., Krutikova, S., Phimister, A. &amp; Sevilla, A. (2022), The gendered division of paid and domestic work under lockdown. <i>Fiscal Studies</i>, 43, 325–340. https://doi.org/10.1111/1475-5890.12312</p><p>In the above article, the following sentence needs to be inserted in the acknowledgement section: ‘Monica Costa Dias is grateful to the Economic and Social Research Council (ESRC) for funding her time through project ES/W01159X/1.’ The author apologises for this error. The updated acknowledgement section should read as follows:</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 2","pages":"217"},"PeriodicalIF":7.3,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12323","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50151928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
More long-term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors 更多的长期护理促进更好的卫生保健,反之亦然:调查这些公共部门之间相互作用对死亡率的影响
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-03-20 DOI: 10.1111/1475-5890.12322
Francesco Longo, Karl Claxton, Stephen Martin, James Lomas
{"title":"More long-term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors","authors":"Francesco Longo,&nbsp;Karl Claxton,&nbsp;Stephen Martin,&nbsp;James Lomas","doi":"10.1111/1475-5890.12322","DOIUrl":"10.1111/1475-5890.12322","url":null,"abstract":"<p>Public healthcare (HC) and long-term care (LTC) sectors coexist in several OECD countries. Economic interactions between these two sectors have been found to occur even in the absence of formal integrated care arrangements. We investigate whether and how interactions between the HC and LTC sectors impact mortality. We analyse data on English local authorities in 2014–15 and employ a sequence of cross-sectional econometric specifications based on instrumental variables to identify the effect that LTC expenditure has on mortality through its interactions with HC services, and vice versa. Our findings suggest that any effect of LTC expenditure on mortality is likely to run through the HC sector by allowing the latter to reallocate resources from less to more effective services. A 10 per cent increase in LTC expenditure per user can indirectly save, on average, about three lives per million individuals. In addition, on top of the known HC direct mortality effects, we find that investing an extra £42 million in the HC sector – equivalent to a 10 per cent increase in HC expenditure per capita for the average local authority – can decrease the use of LTC services, producing around £7.8 million of savings. These can generate mortality effects if invested in services having an impact on mortality.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 2","pages":"189-216"},"PeriodicalIF":7.3,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48218782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Symposium: the global minimum tax – introduction 专题讨论会:全球最低税-介绍
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-03-07 DOI: 10.1111/1475-5890.12321
Michael P. Devereux
{"title":"Symposium: the global minimum tax – introduction","authors":"Michael P. Devereux","doi":"10.1111/1475-5890.12321","DOIUrl":"10.1111/1475-5890.12321","url":null,"abstract":"","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 1","pages":"5-8"},"PeriodicalIF":7.3,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12321","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46966739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The use of accounting information in the tax base in the Pillar 2 global minimum tax: A discussion of the rules, potential problems, and possible alternatives 第2支柱全球最低税税基中会计信息的使用:对规则、潜在问题和可能替代方案的讨论
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-02-26 DOI: 10.1111/1475-5890.12320
Michelle Hanlon
{"title":"The use of accounting information in the tax base in the Pillar 2 global minimum tax: A discussion of the rules, potential problems, and possible alternatives","authors":"Michelle Hanlon","doi":"10.1111/1475-5890.12320","DOIUrl":"https://doi.org/10.1111/1475-5890.12320","url":null,"abstract":"","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"63 1","pages":""},"PeriodicalIF":7.3,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62773594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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 use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives 支柱2全球最低税税基中会计信息的使用:对规则、潜在问题和可能的替代方案的讨论
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-02-26 DOI: 10.1111/1475-5890.12320
Michelle Hanlon
{"title":"The use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives","authors":"Michelle Hanlon","doi":"10.1111/1475-5890.12320","DOIUrl":"https://doi.org/10.1111/1475-5890.12320","url":null,"abstract":"<p>In this paper, I provide a high-level, non-technical review of how accounting information is used in Pillar 2 and what this means for the tax base. In addition, I discuss potential problems of using accounting data explicitly in a minimum tax and then, specifically, as the starting point for the computation of the income measures in Pillar 2. I then discuss several alternative solutions that may be simpler – or at least no more complex – and, importantly, pose fewer problems in terms of the quality of financial accounting information and the information available to capital markets.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 1","pages":"37-52"},"PeriodicalIF":7.3,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12320","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50154531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax 降低复杂性和合规成本:简化全球最低税的安全港
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-02-14 DOI: 10.1111/1475-5890.12316
Deborah Schanz
{"title":"Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax","authors":"Deborah Schanz","doi":"10.1111/1475-5890.12316","DOIUrl":"10.1111/1475-5890.12316","url":null,"abstract":"<p>I present a simplification safe harbour based on tax administrative guidance for Pillar Two, the global minimum tax, developed together with Cedric Döllefeld, Joachim Englisch, Simon Harst and Felix Siegel. It aims at reducing unnecessary compliance costs by avoiding effective tax rate (ETR) calculations if a minimum tax of 15 per cent has already been paid. The simplification safe harbour consists of a two-level test to determine if a full GloBE ETR calculation is required from a multinational enterprise (MNE) or if a simplified ETR calculation or no calculation at all is sufficient. The test consists of a country-level test and – only if necessary – an MNE-level test. The country-level test assesses a country's tax system. It seeks to determine whether the national tax system's nominal tax rates are (too) low and whether significant deviations between a country's tax base and the GloBE income exist. The second level, the MNE-level test, is only carried out if the country-level test has identified potential ‘red flags’. Even if this second test is required, the simplification safe harbour offers a significant reduction in compliance costs. This reduction is achieved by relying on national tax data, which are readily available in firms, instead of highly adjusted accounting data.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 1","pages":"53-60"},"PeriodicalIF":7.3,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12316","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43915386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance-based income exclusion? 关于全球最低税的经验证据:什么是临界质量,基于物质的收入排斥有多大?
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-02-11 DOI: 10.1111/1475-5890.12317
Michael P. Devereux, Johanna Paraknewitz, Martin Simmler
{"title":"Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance-based income exclusion?","authors":"Michael P. Devereux,&nbsp;Johanna Paraknewitz,&nbsp;Martin Simmler","doi":"10.1111/1475-5890.12317","DOIUrl":"https://doi.org/10.1111/1475-5890.12317","url":null,"abstract":"<p>This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2. First, it addresses how many, and which, countries or country groups can be seen as constituting a ‘critical mass’ for its successful implementation; given such a critical mass, remaining jurisdictions worldwide will have an incentive to implement the GMT as well. Second, it assesses the generosity of the substance-based income exclusion (SBIE), which is informative for the revenue collected under the GMT.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 1","pages":"9-21"},"PeriodicalIF":7.3,"publicationDate":"2023-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12317","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50128683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pillar 2: tax competition in low-income countries and substance-based income exclusion 支柱2:低收入国家的税收竞争和基于物质的收入排斥
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2023-02-11 DOI: 10.1111/1475-5890.12318
Victoria J. Perry
{"title":"Pillar 2: tax competition in low-income countries and substance-based income exclusion","authors":"Victoria J. Perry","doi":"10.1111/1475-5890.12318","DOIUrl":"10.1111/1475-5890.12318","url":null,"abstract":"<p>Pillar 2 of the OECD's global tax reform proposal will have significant direct and indirect impacts for low-income developing countries (LICs). Most interesting and problematic is the question as to how the global anti-base erosion (GloBE) rules for a proposed global minimum effective tax will affect tax competition behaviour in LICs, and how LICs should respond when a critical mass of higher-income economies adopt the new structure. Most LICs are source-only countries, and they are very much in competition to attract foreign direct investment. Do LICs want to continue to compete using the tax system to the extent possible, to step back from that competition, or to take some intermediate course? Pillar 2 does not itself change a country's desired position on the competition spectrum – it merely affects how, and to what extent, that position can still be obtained. This paper posits that LICs should adopt qualified domestic minimum top-up taxes, and that this will not itself have a negative impact on their competitiveness. The primary focus of the paper, however, is on the design of the substance-based income exclusion (carve-out), examining the following three questions. Should the GloBE have been designed without a carve-out? Would there have been a better way of designing it? How will LICs be affected? The paper concludes that, as little real advantage is likely to accrue to LICs from intangible assets, minimising tax competition for those assets will have relatively little impact on them; and that, from an economic efficiency standpoint, shifting the tax burden away from a normal return and toward economic rents – albeit imperfectly – is a reasonable solution.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 1","pages":"23-36"},"PeriodicalIF":7.3,"publicationDate":"2023-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12318","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48996158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
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