2024-03-28T21:13:10Zhttp://aei.pitt.edu/cgi/oai2
oai:aei.pitt.edu:391
2011-02-15T22:15:28Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303035:69646F7067:69646F7067646D706D
7375626A656374733D44:44303035:44303035303130
7375626A656374733D44:44303031:4430303170707061
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:6566616D6F6E6574617279706F6C696379
7375626A656374733D44:44303031:6D656469616D65646961
74797065733D776F726B696E677061706572
Policy Transfer in The European Union: Institutional Isomorphism as a Source of Legitimacy. JMWP No. 10.97, September 1997
Radaelli, Claudio M.
tax policy
media
public policy/public administration
monetary policy
European Commission
decision making/policy-making
The paper examines public policy in the European Union (EU) by drawing upon the conceptual framework of policy transfer, which has been recently refined by comparativists, and the concept of isomorphism developed within organizational theory. Three case studies of EU policy transfer - namely monetary policy, tax policy, and media ownership policy - are discussed and compared for assessing the potential of isomorphism for the analysis of policy diffusion. The author argues that European institutions, which have a serious political limitation in terms of legitimacy, stimulate policy transfer by catalysing isomorphic processes which diffuse throughout the EU national policy solutions to collective problems. By contrast, policy transfer is severely constrained when there are no national cases to be imitated. In this circumstance, however, European institutions, most notably the European Commission, can overcome the problem by ‘inseminating’ solutions into national political systems.
Barbagallo, Valentina
1997-09
Working Paper
PeerReviewed
text/html
http://aei.pitt.edu/391/1/jmwp10.htm
Radaelli, Claudio M. (1997) Policy Transfer in The European Union: Institutional Isomorphism as a Source of Legitimacy. JMWP No. 10.97, September 1997. [Working Paper]
http://aei.pitt.edu/391/
oai:aei.pitt.edu:657
2011-02-15T22:16:05Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303032
7375626A656374733D44:44303031:44303031303138:656C6D696E647573747269616C6C61626F757272656C6174696F6E73
7375626A656374733D44:44303031:44303031303335:737077656C666172657374617465
74797065733D776F726B696E677061706572
The labour market and fiscal impact of labour reductions: The case of reduction of employers' social security contributions under a wage norm regime with automatic price indexing of wages. NBB Working Paper Nr. 36
Burggraeve, Koen
Du Caju, Philip.
tax policy
Belgium
welfare state
industrial/labour relations
This paper investigates the possible labour market and fiscal impacts of labour tax reductions in a typically Belgian setting, i.e. a wage norm regime with automatic price indexing of wages. We consider reductions in employers' social security contributions and fiscal compensation through value added or production taxes. Reductions in employers' social security contributions can only have significant employment effects if they effectively reduce labour costs. These reductions are only partly self-financing, and the cost per job created is high. The remaining negative impact on the government budget should be compensated through an alternative means of financing this expenditure, since not–compensating for the budgetary loss is not a realistic option in the long run. For this purpose, various financing schemes can be envisaged, but an increase in value added tax and the introduction of a tax on production (mimicking environmental taxes affecting firms' production costs) are the two possibilities considered in this paper. The alternative financing mechanisms destroy some of the positive employment effects of the initial reductions. However, on balance the combined measures can create some employment without worsening the government budget balance. The reaction of wages to the reduction in employers' social security contributions and to the fiscal compensation measures proves crucial. The more the initial reductions in employers' contributions are used to finance higher gross wages, and the more the inflationary effects of fiscal compensation measures are passed on in wages, the less positive the impact on employment will be. This means that little job creation is to be expected without a special co-ordination effort between all labour market players. Labour tax reductions are by no means a substitute for other labour market reforms.
2003-03
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/657/1/WP36.pdf
Burggraeve, Koen and Du Caju, Philip. (2003) The labour market and fiscal impact of labour reductions: The case of reduction of employers' social security contributions under a wage norm regime with automatic price indexing of wages. NBB Working Paper Nr. 36. [Working Paper]
http://aei.pitt.edu/657/
oai:aei.pitt.edu:1846
2020-02-28T14:39:55Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303233
7375626A656374733D46:46303036
7375626A656374733D46:46303037
7375626A656374733D44:44303032:44303032303039
7375626A656374733D44:44303031:44303031303138:656C6D656D706C6F796D656E74756E656D706C6F796D656E74
7375626A656374733D46:46303236
7375626A656374733D45:45303036
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666166697363616C706F6C696379
7375626A656374733D46:46303135
74797065733D776F726B696E677061706572
Structural Estimates of Equilibrium Unemployment in Six OECD Economies. ENEPRI Working Paper No. 22, July 2003
Horst, Albert van der.
tax policy
EU-US
OECD
France
Germany
Netherlands
Spain
U.K.
fiscal policy
employment/unemployment
In Europe, neither unemployment rates nor institutions are uniform. In the EMU, countries have coordinated their monetary policy, and fiscal policy might follow. Does convergence in fiscal policy imply that unemployment rates will converge, too, or is diversified fiscal policy desirable? An answer to this question requires insight into the dependence on fiscal policy of the unemployment rate in equilibrium. This study estimates the equilibrium rate of unemployment and shows that it has been affected significantly by taxes and benefits. Uniform fiscal policy would not, however, harmonise the unemployment rates because the impact of policy varies widely across the OECD economies.
2003-07
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/1846/1/ENEPRI_WP22.pdf
Horst, Albert van der. (2003) Structural Estimates of Equilibrium Unemployment in Six OECD Economies. ENEPRI Working Paper No. 22, July 2003. [Working Paper]
http://aei.pitt.edu/1846/
oai:aei.pitt.edu:1864
2011-02-15T22:20:24Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D776F726B696E677061706572
Foreign Direct Investment and Company Taxation in Europe. ENEPRI Working Paper No. 4, April 2001
Bénassy-Quéré, Agnès
Fontagné, Lionel
Lahrèche-Révil, Amina.
tax policy
[From the Abstract]. This paper provides an econometric analysis of the sensitivity of inward foreign direct investment (FDI), in some OECD countries, to tax rates and to tax regimes. It is shown that inward FDI is negatively affected by a rise in effective as well as nominal corporate tax rates. This result holds, be the fiscal regime (exemption/credit) controlled or not.
2001-04
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/1864/1/ENEPRI_WP04.pdf
Bénassy-Quéré, Agnès and Fontagné, Lionel and Lahrèche-Révil, Amina. (2001) Foreign Direct Investment and Company Taxation in Europe. ENEPRI Working Paper No. 4, April 2001. [Working Paper]
http://aei.pitt.edu/1864/
oai:aei.pitt.edu:2085
2011-02-15T22:21:10Z
7374617475733D756E707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:656661454D55454D536575726F
7375626A656374733D46:46303236
7375626A656374733D44:44303031:6D656469616D65646961
74797065733D636F6E666572656E63655F6974656D
"Media coverage of the single currency in Britain: An assessment of television news in the first year of the Euro"
Gavin, Neil T.
tax policy
media
U.K.
EMU/EMS/euro
This paper will focus on television coverage of the single currency in its initial phase, from December 1998 to January 2000. The corpus of news analysed is drawn from the flagship evening bulletins of the BBC and ITN. The paper explores a number of questions. How salient was news about the euro? How does television deal with the issue of Britain's distance from the economic community that 'Euroland' now represents (i.e., what did television tell the public as the pros and cons of British involvement and non-involvement)? A particular focus here will be the issue of tax harmonization-the extent to which this was cast as a threat to the British sovereignty and the manner in which it is seen to constitute a threat to the legitimacy of further moves towards European economic integration. The paper also looks at the extent to which news about the euro is refracted through the prism of domestic party-political debate. Finally, the decline in the value of the euro is assessed, with particular emphasis on how television explained and accounted for the drop, but it will also assess the manner in which the coverage handled the issue of euro interest rate decision-making. The domestic political implications of the structure of coverage are explored and the paper will finish with an assessment of what the analysis tells us in terms of a prospective 'media impact' research agenda.
2001
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/2085/1/002102_1.pdf
Gavin, Neil T. (2001) "Media coverage of the single currency in Britain: An assessment of television news in the first year of the Euro". In: UNSPECIFIED, Madison, Wisconsin. (Unpublished)
http://aei.pitt.edu/2085/
oai:aei.pitt.edu:2193
2011-02-15T22:21:36Z
7374617475733D756E707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303032:44303032696E7465726E6174696F6E616C65636F6E6F6D79
74797065733D636F6E666572656E63655F6974656D
"The politics of an emergent global regime for controlling tax competition"
Thomas, Kenneth P.
tax policy
international economy
This paper probes what I call the emergent global regime for controlling tax competition. Since at least the early 1990s, states have perceived that competition for investment, whether through direct subsidies or tax incentives, threatens to undermine the fiscal underpinnings of modern state, particularly in terms of its provision of social welfare programs. As states have provided financial or fiscal subsidies to capital (especially mobile capital), the have had to compensate through some combination of imposing higher levels of taxation on other actors, running higher deficits, or cutting spending. Each has shown itself to have substantial problems, and the response of states has now come full circle: to reconsider the competition for investment that causes the fiscal problems in the first place.
2001
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/2193/1/002671_1.pdf
Thomas, Kenneth P. (2001) "The politics of an emergent global regime for controlling tax competition". In: UNSPECIFIED, Madison, Wisconsin. (Unpublished)
http://aei.pitt.edu/2193/
oai:aei.pitt.edu:2198
2011-02-15T22:21:38Z
7374617475733D756E707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303032:44303032303230
7375626A656374733D44:44303031:706F6C69746963616C6166666169727331323334:70616666676F7665726E616E6365:70616666676F7665726E616E63657375626E6174696F6E616C726567696F6E616C2F7465727269746F7269616C
7375626A656374733D44:44303032:676C6F62616C69736174696F6E676C6F62616C697A6174696F6E
74797065733D636F6E666572656E63655F6974656D
"The political economy of globalisation and regional integration: The case of tax policy co-ordination in the European Union"
Ugur, Mehmet.
tax policy
regionalism, international
globalisation/globalization
subnational/regional/territorial
Globalisation and regional integration increase the scope for movement between jurisdictions. As a result, tax policy arbitrage and policy convergence can be expected to constrain public policy choices. Nevertheless, regional integration can also enable the policy-makers to reclaim policy autonomy as the rates of return on constituent loyalty are equalized by convergent policy choices. This paper reviews the debate and develops an analytical framework that enables us to explain the linkages between and policy implication of globalisation and regional integration in an open-ended manner. We propose a political economy framework that differentiates between market-driven and institutionalized policy convergence under increased interjurisdictional mobility. The proposed analytical framework is applied to the EU's experience in tax policy coordination. We observe that globalisation and the deepening of European integration have in fact enabled EU and national policy-makers to reclaim policy autonomy and make attempts to halt/reverse the market-driven process of tax competition. Although the pro-active co-ordination effort is still in its infancy, it constitutes a significant development that stands in contrast to the prisoners' dilemma outcomes of the 1980s and early 1990s.
2001
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/2198/1/002666_1.pdf
Ugur, Mehmet. (2001) "The political economy of globalisation and regional integration: The case of tax policy co-ordination in the European Union". In: UNSPECIFIED, Madison, Wisconsin. (Unpublished)
http://aei.pitt.edu/2198/
oai:aei.pitt.edu:2710
2011-02-15T22:23:40Z
7374617475733D756E707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303035:69646F7067:69646F7067646D706D
7375626A656374733D44:44303035:44303035303130
7375626A656374733D44:44303031:4430303170707061
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:6566616D6F6E6574617279706F6C696379
7375626A656374733D44:44303031:6D656469616D65646961
74797065733D636F6E666572656E63655F6974656D
"Policy transfer in the European Union: Institutional isomorphism as a source of legitimacy"
Radaelli, Claudio.
media
tax policy
public policy/public administration
monetary policy
European Commission
decision making/policy-making
The paper examines public policy in the European Union (EU) by drawing upon the conceptual framework of policy transfer, which has been recently examined by comparativists, and the concept of isomorphism developed within organisational theory. Three case studies of ‘supra-national’ policy transfer--namely monetary policy, tax policy, and media ownership policy--are discussed and compared for assessing the potential of isomorphism for the analysis of policy diffusion. The author argues that European institutions, which have a serious political limitation in terms of legitimacy, stimulate policy transfer by catalysing isomorphic processes which diffuse throughout the EU national policy solutions to collective problems. By contrast, policy transfer is severely constrained when there are no national cases to be imitated. In this circumstance, however, European institutions, most notably the European Commission, can overcome the problem by ‘inseminating’ solutions into national political systems.
1997
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/2710/1/002748.PDF
Radaelli, Claudio. (1997) "Policy transfer in the European Union: Institutional isomorphism as a source of legitimacy". In: UNSPECIFIED, Seattle, WA. (Unpublished)
http://aei.pitt.edu/2710/
oai:aei.pitt.edu:2857
2011-02-15T22:24:15Z
7374617475733D756E707562
7375626A656374733D44:44303031:44303031303337
74797065733D636F6E666572656E63655F6974656D
"Taxation without harmonization in the European Union"
Desai, Sonal R.
tax policy
Given the costs associated with disparities in taxation policy between states, why do we fail to see agreements on harmonization of tax policy in the European Union? Given the potential winners and losers from harmonization, and differences in the strength of preferences, there may be no package that can achieve agreement in EU institutions more satisfying to states than the status quo. Furthermore, taxation may be placed strategically on the bargaining agenda to achieve concessions in alternative issue dimensions, such that states opposing harmonization may yield other concessions.
2003
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/2857/1/106.pdf
Desai, Sonal R. (2003) "Taxation without harmonization in the European Union". In: UNSPECIFIED, Nashville, TN. (Unpublished)
http://aei.pitt.edu/2857/
oai:aei.pitt.edu:3087
2011-02-15T22:25:23Z
7374617475733D756E707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031727270
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666153696E676C654D61726B6574:65666153696E676C654D61726B657473686F
74797065733D636F6E666572656E63655F6974656D
"Mutual Recognition in Regulation and Taxation?"
Genschel, Philipp.
tax policy
harmonisation/standards/mutual recognition
regulations/regulatory policies
There is a stark contrast between the high official praise paid to the principle of mutual recognition as "the cornerstone of the Single Market" (European Commission 1999:2) and the low satisfaction with the principle’s actual operation on the ground. Many studies have observed that mutual recognition contributes only modestly to the removal of regulatory barriers in the Single Market and investigate why that is (see e.g. Nicolaidis 1993; Pelkmans 2003; Schmidt 2003; Schmidt 2004). The focus of this study is different. It asks why mutual recognition is not used at all for the removal of tax barriers. A comparison between the regulation and taxation of goods is used to identify possible answers. Why is mutual recognition applied to product regulations but not to VAT?
2005
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/3087/1/eusa%2Dgenschel%2D290305.pdf
Genschel, Philipp. (2005) "Mutual Recognition in Regulation and Taxation?". In: UNSPECIFIED, Austin, Texas. (Unpublished)
http://aei.pitt.edu/3087/
oai:aei.pitt.edu:6688
2011-02-15T22:43:55Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303230
74797065733D776F726B696E677061706572
The Political Economy of Environmental Taxation in European Countries. CEPS Working Documents No. 245, 9 June 2006
Fujiwara, Noriko
Núñez Ferrer, Jorge
Egenhofer, Christian.
tax policy
environmental policy (including international arena)
Since the Kyoto Protocol entered into force in February 2005, many Parties to the Protocol have shifted their domestic policies into high gear to achieve the quantitative reductions in greenhouse gas emissions undertaken for the period from 2008 to 2012. While the basic design of environmental taxation in European countries has received widespread attention, its actual performance has not been systematically assessed. This report aims at examining, against pre-determined criteria (e.g. impact on costs and prices, competition and trade, environmental impacts and recycling mechanisms), how effectively environmental taxation systems are functioning. Most importantly, the report analyses the political dynamics behind these systems and how they have changed the ‘optimal’ tax design into a ‘politically feasible’ tax design.
2006-06
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/6688/1/1339_245.pdf
Fujiwara, Noriko and Núñez Ferrer, Jorge and Egenhofer, Christian. (2006) The Political Economy of Environmental Taxation in European Countries. CEPS Working Documents No. 245, 9 June 2006. [Working Paper]
http://aei.pitt.edu/6688/
oai:aei.pitt.edu:6743
2011-02-15T22:44:16Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303032:44303032303039
74797065733D776F726B696E677061706572
Tax Competition and Public Input. CEPS ENEPRI Working Papers No. 40, 1 October 2005
Bénassy-Quéré, Agnès
Gobalraja, Nicolas
Trannoy, Alain.
EU-US
tax policy
This paper assesses the extent and policy implications of simultaneous competition among countries on both corporate tax rates and the provision of public goods used by firms as production factors (‘public factors’). First, we derive the relevant theoretical results in a unified framework where a corporate tax is used to finance a public good that raises both household utility and firm productivity. Then, the relevance of such simultaneous competition is tested using data on foreign direct investment from the US to EU member states. Both the theoretical analysis and the empirical results presented in this paper suggest that focusing on the tax side of the competition for the location of multinationals is misleading. It shows that there are grounds for the coexistence of high tax/spending countries and low tax/spending ones. Furthermore, provided multinationals are heterogeneous concerning their use of public factors, the competition for attracting them could take the form of a vertical or horizontal specialisation, whereby each government would seek to attract a certain type of activity through the adequate provision of certain public factors. In this framework, international competition could act as a vector for raising public-sector efficiency rather than as a standardisation factor.
2005-10
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/6743/1/1273_40.pdf
Bénassy-Quéré, Agnès and Gobalraja, Nicolas and Trannoy, Alain. (2005) Tax Competition and Public Input. CEPS ENEPRI Working Papers No. 40, 1 October 2005. [Working Paper]
http://aei.pitt.edu/6743/
oai:aei.pitt.edu:7144
2011-02-15T22:46:36Z
7374617475733D756E707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65636F6E6F6D696366696E616E6369616C6166666169727362706561
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666153696E676C654D61726B6574:65666153696E676C654D61726B65746361706974616C676F6F64737365727669636573
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666165636F6E6F6D6963706F6C696379
74797065733D636F6E666572656E63655F6974656D
"The Evolution of Rules For A Single European Market in Leasing"
Matthews, Duncan
Mayes, David G.
tax policy
economic policy
capital, goods, services, workers
business/private economic activity
It is argued that completion of the internal market for leasing requires sufficient openness of national markets for competition between rules to take place. This study of the leasing industry in the European Economic Area analyses those aspects of the European Commission's Single Market Programme which are intended to achieve this aim and pinpoints tax harmonisation, banking regulation and mutual recognition of accounting standards as the main areas of Commission regulatory activity which will impact on the evolution of rules for the industry. The paper looks at the structure of each national industry and highlights the constraints and driving forces within each rule system which will influence the process of change. It is concluded that relatively high levels of ompetition between rules are actually occurring. For some time to come, national markets will continue to be segmented and it is questionable whether a European leasing industry will actually emerge.
1993
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/7144/1/002378_1.PDF
Matthews, Duncan and Mayes, David G. (1993) "The Evolution of Rules For A Single European Market in Leasing". In: UNSPECIFIED, Washington, DC. (Unpublished)
http://aei.pitt.edu/7144/
oai:aei.pitt.edu:7390
2012-04-06T17:04:31Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666167656E6572616C
74797065733D776F726B696E677061706572
Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits. ENEPRI Working Paper, No. 48, 4 February 2007
Immervoll, H.,
Levy, H.,
Lietz, C.,
Mantovani, D.,
O'Donoghue, C.,
Sutherland, H.,
Verbist, G.,
tax policy
general
The systems of direct taxes and cash benefits in the Member States of the European Union vary considerably in size and structure. We explore their direct impacts on cross-sectional income inequality (termed "redistributive effect" for the purpose of this paper) using EUROMOD, a tax-benefit microsimulation model for the European Union. This relies on harmonised household micro-data representative of each national population together with simulations of entitlements to cash benefits and liabilities for taxes and social contributions. It allows us to draw a more comprehensive – and comparable – picture of the combined effects of transfers and taxes than is usually possible. We decompose the redistributive effect of taxbenefit systems to assess and compare the effectiveness of individual policies at reducing income disparities. We derive results for the 15 "old" members of the European Union and present them for each country separately as well as for the EU-15 as a whole.
2007-02
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/7390/2/7390.pdf
Immervoll, H., and Levy, H., and Lietz, C., and Mantovani, D., and O'Donoghue, C., and Sutherland, H., and Verbist, G., (2007) Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits. ENEPRI Working Paper, No. 48, 4 February 2007. [Working Paper]
http://aei.pitt.edu/7390/
oai:aei.pitt.edu:7393
2012-04-06T17:05:09Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303233
7375626A656374733D46:46303031
7375626A656374733D46:46303236
7375626A656374733D44:44303031:44303031303335:737067656E6572616C
74797065733D776F726B696E677061706572
Alternative Tax-Benefit Strategies to Support Children in the European Union: Recent Reforms in Austria, Spain, and the UK. ENEPRI Working Paper, No. 49, 5 February 2007
Levy, Horacio,
Lietz, Christine,
Sutherland, Holly.
tax policy
U.K.
Spain
general
Austria
We compare three EU countries that have recently experienced substantial but very different reforms of their family support systems: Austria, Spain and the UK. The structure of these systems is different: Austria emphases universal benefits, Spain tax concessions and the UK means-tested benefits. First the paper compares the distributional implications of these three approaches. The recent reforms have reinforced existing structures while increasing the amount of spending for children. The second step is to ask: What would have happened if these countries had transformed the architecture of their systems in either of the other two directions? We use EUROMOD, the European tax-benefit microsimulation model that is designed for making cross-country comparisons and answering “what if” questions such as these. We find that the three factors that can be distinguished – the level of spending, its structure, and the way it impacts in a national context – are all important to varying degrees.
2007-02
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/7393/2/7393.pdf
Levy, Horacio, and Lietz, Christine, and Sutherland, Holly. (2007) Alternative Tax-Benefit Strategies to Support Children in the European Union: Recent Reforms in Austria, Spain, and the UK. ENEPRI Working Paper, No. 49, 5 February 2007. [Working Paper]
http://aei.pitt.edu/7393/
oai:aei.pitt.edu:7650
2011-02-15T22:49:24Z
7374617475733D707562
7375626A656374733D44:44303031:627564676574706F6C696379
7375626A656374733D44:44303031:44303031303337
74797065733D706F6C6963797061706572
spotlight europe 2007/08, November 2007: Europe's Finances - The old system at its limits
Schüssel, Wolfgang.
tax policy
budgets & financing
The current system of EU revenues is opaque, complicated and unfair. That is the reason why it ought to be changed. The forthcoming budget review therefore offers the opportunity for a significant reform. The European Union needs greater financial flexibility in order to fulfil its global commitments. An EU tax should be considered, which would raise the level of the EU's own resources.
2007-11
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/7650/1/spotlight_EuropesFinances.pdf
Schüssel, Wolfgang. (2007) spotlight europe 2007/08, November 2007: Europe's Finances - The old system at its limits. [Policy Paper]
http://aei.pitt.edu/7650/
oai:aei.pitt.edu:7880
2011-02-15T22:50:42Z
7374617475733D756E707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303339:74706A6861706A63636D67656E6572616C
7375626A656374733D44:44303035:69646F7067:69646F706768646F63
74797065733D636F6E666572656E63655F6974656D
Taxation, Internal Security, and the Transformation of the State
Genschel, Philipp,
Jachtenfuchs, Markus.
tax policy
general
historical development of EC (pre-1986)
[From the introduction]. We want to demonstrate that the EU is indeed a multi-level system although it is not federation and unlikely to turn federal any time soon. And we want to explain why the state remains the central unit of political organization in the EU despite being absorbed into this multi-level system. For this purpose, we focus on two constitutive powers of the state, the power to tax and the power to legitimately use force (Tilly 1990; Schumpeter [1918] 1991); (Weber [1922] 1978), and analyse how they are reconfigured in the process of European integration. The structure of the paper is as follows. In the next section (section 2) we give a stylized account of the historical evolution of the power to tax and use force in processes of European state formation. By the mid-20th century, states had secured an undisputed legal monopoly of force and taxation and virtually exclusive decision making authority over these instruments. As we demonstrate in the following sections, the process of European integration leads to a fundamental, if rarely acknowledged, reconfiguration of these powers. This reconfiguration is characterized by two contradictory trends. On the one hand, the legal monopoly of force and taxation remains exclusively national. There is neither a European police force nor a European tax – and it is highly unlikely that there will be any in the near future. The right to impose taxes and mandate the use of force remains an exclusive national prerogative (section 3). On the other hand, the EU increasingly usurps decision- making authority over internal security and taxation: EU institutions decide instead of national governments on issues of tax and internal security policy or, at least, pre-structure national decisions. As we will show, these decisions are not restricted to secondary issues but affect the core of national tax and internal security policy, and they are no longer under tight member state control (section 4). The concluding section (section 5) sketches the emerging new order of European taxation and internal security. It is decidedly non-federal because the European level lacks the power to tax and mandate the use of force – no European taxes or police forces. However, it is multi-level because national tax and internal security policies are increasingly guided, controlled and constrained by European level decisions. The state remains central because the legal monopoly of force and taxation remains national. However, it is broken up as a self-contained unit of decision making on taxation and internal security. These are increasingly co-decided or even pre-empted by European institutions.
2007
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/7880/1/genschel%2Dp%2D06b.pdf
Genschel, Philipp, and Jachtenfuchs, Markus. (2007) Taxation, Internal Security, and the Transformation of the State. In: UNSPECIFIED, Montreal, Canada. (Unpublished)
http://aei.pitt.edu/7880/
oai:aei.pitt.edu:7987
2011-02-15T22:51:25Z
7374617475733D756E707562
7375626A656374733D44:44303031:443030316C61776C6567616C61666661697273
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303035:44303035303132
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666153696E676C654D61726B6574:65666153696E676C654D61726B65746361706974616C676F6F64737365727669636573
74797065733D636F6E666572656E63655F6974656D
Free movement of capital, taxation and third countries: The European Court of Justice and cross-border dividends
O'Brien, Martha.
tax policy
capital, goods, services, workers
law & legal affairs-general (includes international law)
European Court of Justice/Court of First Instance
A unique aspect of free movement of capital, one of the fundamental freedoms guaranteed by the Treaty establishing the European Community, is that it applies not only within the European Union, but also to movements of capital between EU member states and non-EU (or third) countries. The legal and practical significance of this global extension of the EU legal regime is still unclear but recent and pending cases before the Court of Justice of the European Communities (“ECJ”) are now beginning to define its principles and limits. The potential impact is most clearly discernible in the field of direct taxation, where numerous infringement actions by the Commission and requests for preliminary rulings in taxpayer initiated cases are now being litigated. This article examines the cases on dividend taxation in the Court’s intra-EU case law, and seeks to assess how these issues will be resolved in the third country cases now reaching the ECJ.
2007
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/7987/1/obrien%2Dm%2D05a.pdf
O'Brien, Martha. (2007) Free movement of capital, taxation and third countries: The European Court of Justice and cross-border dividends. In: UNSPECIFIED, Montreal, Canada. (Unpublished)
http://aei.pitt.edu/7987/
oai:aei.pitt.edu:8151
2011-02-15T22:52:27Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303434
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65636F6E6F6D696366696E616E6369616C6166666169727362706561
7375626A656374733D46:46303039
74797065733D776F726B696E677061706572
Shifting Competitiveness, Evolving MNE Strategies and EU Enlargement: The Case of Hungary. Jean Monnet/Robert Schuman Paper Series Vol. 5 No. 22, July 2005
Akbar, Yusaf H.
tax policy
business/private economic activity
information technology policy
Hungary
[From the introduction]. These developments pose questions for the FDI strategies of the MNEs already located in the CEE region. The main objective therefore of this research is to consider how and in what ways, the FDI strategies of the MNEs are evolving and are likely to be changed by the above shifts in CEE competitiveness. In terms of the theoretical literature on MNEs and FDI, the paper draws on the work of authors such as Dunning, Rugman, Verbeke and others who have all tried to develop our understanding of the MNE and FDI and how business strategies determine the incidence and location of FDI flows. The work also draws on empirical research (e.g. Akbar 2003, Akbar and McBride 2004) which examines the impact of FDI on economic development in the CEE region as well as EU enlargement. Through an empirical examination of strategies of MNEs in Hungary, this paper examines these motives for FDI in Hungary in the light of shifting competitiveness of the Hungarian economy. The paper makes use of two empirical sources. First, the paper uses macro secondary data on FDI flows and macroeconomic data in order to build a general picture of FDI in Hungary. Sources of such data include American Chamber of Commerce; Budapest Business Journal; EU Commission and Hungarian International Trade Council. Second, we undertake detailed open interviews with MNE managers and public policymakers in Hungary across a range of sectors in order to develop the specific strategic insights relating competitiveness to MNE strategy. The principle findings of the research are as follows. First, that Hungarian competitiveness is indeed shifting away from the traditional low-labor cost that underpinned much of the early FDI in the country. Second, important changes in the public policy environment in the field of taxation have had an important influence on both new FDI and reinvestment in Hungary when MNEs have had the choice to invest in several locations with similar factor-conditions. Third, Hungary’s relatively skilled labor pool in the information technology and engineering sector is beginning to emerge as a nascent technology cluster based around close cooperation between Hungary’s technical universities and MNEs who have already committed resources to the country. Fourth, the Hungarian government’s ability to offer FDI-friendly regulations is becoming increasingly constrained within the context of its EU membership. Fifth, some MNEs are beginning to focus their FDI strategies on a regional rather than country-based lens. Indeed as EU membership has removed barriers to movement across countries within Central Europe, MNEs are no longer focusing solely on national resource endowments but analyzing ways in which they invest across countries to achieve a more cost-efficient configuration of their value chains. In this instance, the Visegrad countries have emerged as regional production locales.
2005-07
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/8151/1/akbarfinal.pdf
Akbar, Yusaf H. (2005) Shifting Competitiveness, Evolving MNE Strategies and EU Enlargement: The Case of Hungary. Jean Monnet/Robert Schuman Paper Series Vol. 5 No. 22, July 2005. [Working Paper]
http://aei.pitt.edu/8151/
oai:aei.pitt.edu:8277
2011-02-15T22:53:11Z
7374617475733D707562
7375626A656374733D44:44303031:627564676574706F6C696379
7375626A656374733D44:44303031:44303031303337
74797065733D706F6C6963797061706572
spotlight europe 2007/08: Europas Finanzen - Das alte System ist ausgereizt = spotlight europe 2007/08: Europe's Finances - The Old System at its limits
Schüssel, Wolfgang.
tax policy
budgets & financing
Das aktuelle System der EU-Finanzierung ist intransparent, komplex und ungerecht. Deshalb muss es verändert werden. Zudem braucht die Euro-päische Union mehr finanzielle Beweglichkeit, um ihren globalen Ver-pflichtungen nachkommen zu können. Damit sie wieder über mehr finan-zielle Eigenmittel verfügt, sollte eine EU-Steuer ernsthaft geprüft werden. Klar ist aber auch: Eine stärkere Belastung der Bürger ist ausgeschlossen.
2007-11
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/8277/1/spotlight_EuropasFinanzen.pdf
Schüssel, Wolfgang. (2007) spotlight europe 2007/08: Europas Finanzen - Das alte System ist ausgereizt = spotlight europe 2007/08: Europe's Finances - The Old System at its limits. [Policy Paper]
http://aei.pitt.edu/8277/
oai:aei.pitt.edu:9025
2011-02-15T22:58:25Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303335:737067656E6572616C
74797065733D776F726B696E677061706572
From Competition to Constitution: Races to Bottoms and the Rise of “Shadow” Social Europe. CES Working Paper, no. 137, 2006
Laurent, Eloi.
general
tax policy
In this paper, I examine how the specific nature of economic integration in the European Union has affected member states’ redistribution policies over the last two decades. More precisely, I attempt to detail the effect of social-tax competition between member states within social models, processes that I label “races to bottoms.” In this framework, I identify the emergence of an informal set of rules effectively constraining national redistribution policies in different ways, given the diversity of tax-social compacts in the EU. Because these rules are implicit and their effect generally underestimated, I gather them under the notion of “shadow” social Europe. Having empirically assessed the impact of this dynamic on the “continental,” the “Nordic,” the “eastern” and the “liberal” social-tax compact, I finally try to present a normative perspective and some policy options on this matter.
2006
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9025/1/Laurent137edited.pdf
Laurent, Eloi. (2006) From Competition to Constitution: Races to Bottoms and the Rise of “Shadow” Social Europe. CES Working Paper, no. 137, 2006. [Working Paper]
http://aei.pitt.edu/9025/
oai:aei.pitt.edu:9446
2012-04-06T17:47:55Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303230
7375626A656374733D44:44303031:44303031303138:656C6D656D706C6F796D656E74756E656D706C6F796D656E74
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666165636F6E6F6D6963706F6C696379
74797065733D6F74686572
Tax/Benefit Policies and Growth Potential of the EU. ENEPRI Research Reports No. 55, 23 May 2008
Alho, Kari E. O.
tax policy
economic policy
employment/unemployment
environmental policy (including international arena)
The EU has ambitious goals for economic performance. The goals are to be reached in combination with social cohesion and environmentally sustainable development. The main economic policy instruments to be used by the EU member states are taxes and benefits. The economic and political framework for implementing measures in these areas is currently delineated, and is both encouraged and constrained by factors such as population ageing, globalisation and more intense international competition in tax and social policies. The aim of the project “Tax/benefit systems and growth potential of the EU − TAXBEN” (SCS8-CT-2004-502639), as outlined in SSP Priority 8, Topic 3.1, Task 4, was to carry out an in-depth analysis of tax/benefit policies in five broad areas in which these policies play a crucial role with respect to EU goals. These areas are employment, corporate taxes subject to tax competition, productivity growth and convergence, macroeconomic policies under a single monetary policy, and the environment and climate change. The project was carried out by seven European economic policy research institutes of the ENEPRI network. The project team used many novel approaches, especially in building new tools that rely on general equilibrium models, so that both the direct and indirect effects of taxation could be analysed. New applications of existing large-scale multi-country models were also used to evaluate the impact of tax policies. In addition, recourse was taken to econometric estimation of the relationships between key economic target variables, on the one hand, and tax/benefit (and other fiscal policies) and labour market indicators, on the other, using large international datasets. A number of theoretical approaches were taken in relation to economic policies under the single currency. The analysis covered the EU-15 countries, the new member states and in some cases other OECD countries, while some research efforts considered a global approach to policy-making. Altogether, the project’s output was 24 working papers for the 5 work packages and 5 seminars in addition to the final conference. The project delivered a large number of research insights on actual behaviour related to tax/benefit systems and reached conclusions that should be taken into account in policy-making and reforms to tax/benefit policies in the EU.
2008-05
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9446/2/9446.pdf
Alho, Kari E. O. (2008) Tax/Benefit Policies and Growth Potential of the EU. ENEPRI Research Reports No. 55, 23 May 2008. UNSPECIFIED.
http://aei.pitt.edu/9446/
oai:aei.pitt.edu:9478
2012-04-06T17:28:21Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303037
7375626A656374733D44:44303031:44303031303138:656C6D656D706C6F796D656E74756E656D706C6F796D656E74
7375626A656374733D46:46303236
74797065733D6F74686572
Apply with Caution: Introducing UK-Style In-Work Support in Germany. ENEPRI Research Reports No. 24, 9 October 2006
Haan, Peter
Myck, Michal.
tax policy
U.K.
employment/unemployment
Germany
Estimates of the labour supply effects of recent UK reforms in the area of direct taxes and benefits show that policy can have a significant influence on the level of employment. We confirm this in a simulation of an in-work support system introduced into the German tax and benefit system. Our simulation results suggest that introducing in-work tax credits in Germany would increase the employment of single individuals by over 100,000 but it would simultaneously reduce the labour supply of individuals in couples by about 70,000. We find that tax credits would cause significant declines of labour supply among both women and men in two-earner couples. The outcome derived for men in this study is especially important as it is markedly different from all results found for the UK, where the overall response for men has always been positive. Our estimation results call for a high degree of caution insofar as ‘importing’ UK-style tax credits into Germany is concerned. In-work support based on family income would reinforce the existing work disincentives for secondary earners through joint income taxation, reducing the employment levels of both men and women living in couples.
2006-10
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9478/2/9478.pdf
Haan, Peter and Myck, Michal. (2006) Apply with Caution: Introducing UK-Style In-Work Support in Germany. ENEPRI Research Reports No. 24, 9 October 2006. UNSPECIFIED.
http://aei.pitt.edu/9478/
oai:aei.pitt.edu:9479
2012-04-06T17:28:59Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303138:656C6D656D706C6F796D656E74756E656D706C6F796D656E74
7375626A656374733D46:46303236
7375626A656374733D44:44303031:44303031303138:656C6D6C61626F75726C61626F72
74797065733D6F74686572
Tax and Benefit Reforms in a Model of Labour Market Transitions. ENEPRI Research Reports No. 25, 9 October 2006
Myck, Michal
Reed, Howard.
tax policy
U.K.
labour/labor
employment/unemployment
This paper presents a method for taking advantage of labour market transitions to identify the effects of financial incentives on employment decisions. The framework used is very flexible and by imposing few theoretical assumptions it allows us to extend the modelled sample relative to structural models. The authors take advantage of this flexibility to include disabled persons in the model and to jointly analyse the behaviour of disabled and non-disabled persons. A great deal of attention is paid to the appropriate modelling of financial incentives in the labour market. In the case of disabled persons, taking account of financial incentives turns out to be an extremely complex process but one that in the end turns out to be well worth the effort. The model is used to compare reactions in the labour market to marginal changes in financial incentives and also to model one of the most important reforms of the UK Labour government – the introduction of the Working Families’ Tax Credit. The methodology relies on matching the transition and income data derived from cross-sectional and panel surveys, and could be used in other countries for which detailed, reliable income data are not collected in a panel format.
2006-10
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9479/2/9479.pdf
Myck, Michal and Reed, Howard. (2006) Tax and Benefit Reforms in a Model of Labour Market Transitions. ENEPRI Research Reports No. 25, 9 October 2006. UNSPECIFIED.
http://aei.pitt.edu/9479/
oai:aei.pitt.edu:9483
2012-04-06T17:25:43Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666166697363616C706F6C696379
74797065733D6F74686572
Demographic Uncertainty and Fiscal Policy. ENEPRI Research Reports No. 20, 21 August 2006
Armstrong, Alex
Draper, Nick
Nibbelink, Andre
Westerhout, Ed.
tax policy
fiscal policy
It is well known by now that population ageing threatens the sustainability of fiscal policies in many countries. Although a number of policy options are available to address the problem, the uncertainty surrounding the future development of the population complicates matters. This paper analyses the economic, intergenerational and welfare effects of several alternative taxation policies that can be used to close the fiscal sustainability gap: immediate tax smoothing, delayed tax smoothing and balanced budget policies. A distinction is made between a consumption tax and a labour income tax. In addition, the influence of demographic uncertainty on the results of these policies is analysed from a number of perspectives. Simulated population shocks show the effect of demographic volatility on macroeconomic and fiscal variables. Stochastic simulations are presented to produce probabilistic bounds for the future development of the economic outcomes and to analyse the issue of optimal fiscal policy under uncertainty.
2006-08
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9483/2/9483.pdf
Armstrong, Alex and Draper, Nick and Nibbelink, Andre and Westerhout, Ed. (2006) Demographic Uncertainty and Fiscal Policy. ENEPRI Research Reports No. 20, 21 August 2006. UNSPECIFIED.
http://aei.pitt.edu/9483/
oai:aei.pitt.edu:9531
2012-04-06T15:54:35Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65636F6E6F6D696366696E616E6369616C6166666169727362706561
74797065733D6F74686572
Corporate Taxation and the European Company Statute. CEPS Task Force Reports, 16 January 2008
Arbak, Emrah.
tax policy
business/private economic activity
Three years after a fiery lift-off, the European Company Statute (ECS) is anything but popular. Although the numbers appear to be improving gradually, only a few companies have actually taken the leap to become certified as a European Company (SE). CEPS’ aim in producing this report, and more generally in initiating a Task Force on the issue, has been to examine the problems that inhibit companies from choosing the ECS as a vehicle for simplifying their structures. Several impediments are suggested as being responsible for this slow process, with fiscal issues singled out for particular attention.
2008-01
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9531/2/9531.pdf
Arbak, Emrah. (2008) Corporate Taxation and the European Company Statute. CEPS Task Force Reports, 16 January 2008. UNSPECIFIED.
http://aei.pitt.edu/9531/
oai:aei.pitt.edu:9546
2012-04-06T15:42:31Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:65636F6E6F6D696366696E616E6369616C61666661697273:65666153696E676C654D61726B6574:65666153696E676C654D61726B65746361706974616C676F6F64737365727669636573
74797065733D6F74686572
Pan-European Asset Management. Achievements and regulatory impediments. Report of the CEPS Task Force on Pan-European asset management. CEPS Task Force Reports No. 44, 1 April 2003
Lannoo, Karel
Levin, Mattias.
tax policy
capital, goods, services, workers
After the adoption of the EU pension funds directive, the regulatory framework for asset management in the EU is complete. The single licence and home country control will now be applicable across the board for the different lines of asset management business. However, considering that asset management can be governed by 5 different regulatory regimes in the EU: banking, investment services, insurance, pension funds and investment funds, some parties have started to argue for a horizontal asset management directive as a single regime for all asset management business. This new CEPS report analyses the asset management industry in the EU and the consistency of the different regulatory regimes governing it. It concludes there is no need for a horizontal asset management directive to supersede the current directives, but that priority should be given to focus on “level 2 and 3” issues, this is to ensure uniform implementation and a harmonised approach in secondary legislation and in supervisory practices in the member states. The key outstanding issue on which policy makers should focus is taxation. The wide difference in tax regimes increases the cost of asset management and reduces returns to investors. Further convergence is therefore needed in the way member states tax fund management and a consensus should be reached on how to tax non-residents’ savings income.
2003-04
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9546/2/9546.pdf
Lannoo, Karel and Levin, Mattias. (2003) Pan-European Asset Management. Achievements and regulatory impediments. Report of the CEPS Task Force on Pan-European asset management. CEPS Task Force Reports No. 44, 1 April 2003. UNSPECIFIED.
http://aei.pitt.edu/9546/
oai:aei.pitt.edu:9547
2012-04-06T15:45:12Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303335:737077656C666172657374617465
74797065733D6F74686572
Cross-Border Portability of Pension Rights: An Important Condition for an Integrated Market for Pension Provision. CEPS Task Force Reports No. 45, 1 April 2003
Mortensen, Jorgen.
tax policy
welfare state
Incompatibility of pension schemes in the different EU member states is major headache for human resource managers across Europe. The lack of pension portability is a source of additional costs for European enterprises, and mobile employees face a bewildering web of pension rights. Removing obstacles to pension portability within the EU should not only reduce these costs, but support labour mobility and increase revenues from occupational pension schemes through greater competition. Ultimately, it fosters the possibility of a pan-European pension fund for all staff members. This report looks at ways to increase flexibility in the provision of pension services, the role of taxation, and regulatory issues. It examines the position of the European Commission and community jurisprudence in this area, along with the framework for surveillance. Among the recommendations put forward, it suggests that member states agree, through a procedure of open consultation, on ‘best practice’ guidelines for vesting and adjusting pension claims.
2003-04
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9547/2/9547.pdf
Mortensen, Jorgen. (2003) Cross-Border Portability of Pension Rights: An Important Condition for an Integrated Market for Pension Provision. CEPS Task Force Reports No. 45, 1 April 2003. UNSPECIFIED.
http://aei.pitt.edu/9547/
oai:aei.pitt.edu:9552
2012-04-06T15:39:53Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D6F74686572
EU Corporate Tax Reform. CEPS Task Force Reports No. 40, 1 November 2001
Klemm, Alexander
Radaelli, Claudio.
tax policy
Tax policy within a single country rarely develops in a rational fashion. We should not expect, therefore, the coordination of tax policies of fifteen countries to proceed in a rational fashion. Nevertheless, a coherent EU policy is needed for corporate tax reform. The question then becomes: What direction is most appropriate for EU corporate tax policy? This report provides an overview of the options for corporate taxation in Europe, examining both the potential problems and solutions.
2001-11
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9552/2/9552.pdf
Klemm, Alexander and Radaelli, Claudio. (2001) EU Corporate Tax Reform. CEPS Task Force Reports No. 40, 1 November 2001. UNSPECIFIED.
http://aei.pitt.edu/9552/
oai:aei.pitt.edu:9567
2012-04-06T15:28:26Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D6F74686572
An EU Company without an EU Tax? CEPS Reports in Finance and Banking. No. 27, 1 April 2002
Lannoo, Karel
Levin, Mattias.
tax policy
Tax harmonisation is one of the main outstanding issues for a well functioning Single Market. If the EU aspires to become the “most competitive economy of the world” by 2010, as agreed by EU leaders in Lisbon in 2000, corporate tax reform must become a priority. The purpose of this paper is to discuss the “ideal” corporate tax scenario for the EU and to calculate its cost and benefits for business and public administrations.
2002-04
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9567/2/9567.pdf
Lannoo, Karel and Levin, Mattias. (2002) An EU Company without an EU Tax? CEPS Reports in Finance and Banking. No. 27, 1 April 2002. UNSPECIFIED.
http://aei.pitt.edu/9567/
oai:aei.pitt.edu:9574
2011-02-15T23:01:52Z
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Central and Peripheral Regions in Europe: Can Tax Competition Attract Foreign Direct Investment Forever? ACES Cases No. 2006.3
Sergi, Bruno S.
tax policy
This paper studies the linkage between tax competition and foreign investment in Europe. Although the majority of economists consider a link between these two phenomena to be unambiguous, the literature ignores its long-term implications. To gauge the economic rationale of this issue, the paper considers experience in western and eastern Europe, which are understood as "central" versus "peripheral" regions, respectively, and distinguishes between short- and longterm perspectives. In this paper, it is argued that policymakers, who want to attract foreign investment but have incomplete information over optimal taxation policy, may be inspired to initiate cuts in tax rates. Because other countries may be tempted to respond similarly, a dynamic tax- policy response would cause methodical tax rivalry among peripheral regions, as well as between peripheral and central regions. The current reality in Europe shows that tax competition benefits peripheral regions in the short-term but that a continuing tax competition would make short-term tax advantages to peripheral regions either disappear or exert negligible weight on international investment decisions over the long-term.
2006
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/9574/1/2006.3%20sergi.pdf
Sergi, Bruno S. (2006) Central and Peripheral Regions in Europe: Can Tax Competition Attract Foreign Direct Investment Forever? ACES Cases No. 2006.3. UNSPECIFIED.
http://aei.pitt.edu/9574/
oai:aei.pitt.edu:11333
2011-02-15T23:13:58Z
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Global Welfare Implications of Carbon Border Taxes. CEPS Working Document No. 315, 6 July 2009
Gros, Daniel.
tax policy
environmental policy (including international arena)
This paper presents a simple, basic model to compute the welfare consequences of the introduction of a tariff on the CO2 content of imported goods in a country that already imposes a domestic carbon tax. The main finding is that the introduction of a carbon import tariff increases global welfare (and not just the welfare of the importing country) if there is no (or insufficient) pricing of carbon abroad. A higher domestic price of carbon justifies a higher import tariff. Moreover, a higher relative intensity of carbon abroad increases the desirability of high import tariff imposed by the home country because a border tax shifts production to the importing country, which in this case leads to lower environmental costs.
2009-07
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/11333/1/1869.pdf
Gros, Daniel. (2009) Global Welfare Implications of Carbon Border Taxes. CEPS Working Document No. 315, 6 July 2009. [Working Paper]
http://aei.pitt.edu/11333/
oai:aei.pitt.edu:11597
2011-02-15T23:15:33Z
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Will CCCTB be stillborn?. CEPS Commentaries, 21 February 2008
Arbak, Emrah.
tax policy
No notes.
2008-02
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/11597/1/1621[1].pdf
Arbak, Emrah. (2008) Will CCCTB be stillborn?. CEPS Commentaries, 21 February 2008. [Policy Paper]
http://aei.pitt.edu/11597/
oai:aei.pitt.edu:11646
2011-02-15T23:15:50Z
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7375626A656374733D44:44303031:44303031303230
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Environmental Policy Competition and Differential Tax Treatment: A Case for Tighter Coordination? ENEPRI Working Paper No. 42, February 2006
Nahuis, Richard
Tang, Paul J. G.
tax policy
environmental policy (including international arena)
The Kyoto Protocol binds the level of greenhouse gas emissions in participating countries. It does, however, not dictate how the countries are to achieve this level. The economic costs of reaching emission targets are generally evaluated to be low. For example, evaluations with applied general-equilibrium models estimate the costs to be in the range of 0.2% to 0.5% of GDP, when international trade in emissions rights among governments is allowed for. We argue that important costs are overlooked since governments are inclined to choose highly distorting tax schemes. This paper shows that governments generally choose different energy tax rates for households and for internationally operating firms as the result of tax competition or pollution competition: in the first case, governments try to undercut other governments to attract firms to their country, whereas in the second, they try to push dirty industries across the border. In both cases, the incentive for firms and households to use or save energy is different at the margin. Both cases call for co-ordination of climate change policies that goes beyond a binding ceiling on greenhouse gas emissions and international trade in permit rights among governments alone.
2006-02
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/11646/1/1299.pdf
Nahuis, Richard and Tang, Paul J. G. (2006) Environmental Policy Competition and Differential Tax Treatment: A Case for Tighter Coordination? ENEPRI Working Paper No. 42, February 2006. [Working Paper]
http://aei.pitt.edu/11646/
oai:aei.pitt.edu:12885
2011-02-15T23:23:22Z
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Financial-transaction tax: small is beautiful. Bruegel Policy Contribution 2010/02, February 2010
Darvas, Zsolt
Von Weizsacker, Jakob.
tax policy
Based on their contribution to the European Parliament Economic and Monetary Affairs Committee, in this Policy Contribution Resident Fellows Zsolt Darvas and Jakob von Weizsäcker discuss the merits of the much-discussed financial-transaction tax. They argue that the case for taxing financial transactions for the sake of not raising revenue is relatively weak, but a financial-transaction tax could be useful in limiting socially-undesirable transactions. On this basis, they say, a very small, coordinated tax on financial transactions could be implemented successfully.
2010-02
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/12885/1/pc_tobintax_080210.pdf
Darvas, Zsolt and Von Weizsacker, Jakob. (2010) Financial-transaction tax: small is beautiful. Bruegel Policy Contribution 2010/02, February 2010. [Policy Paper]
http://aei.pitt.edu/12885/
oai:aei.pitt.edu:14528
2011-02-15T23:34:20Z
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A border tax to protect the global environment? CEPS Commentaries, 11 December 2009
Gros, Daniel.
tax policy
environmental policy (including international arena)
The costs and benefits of carbon tariffs have been extensively discussed in terms of competitiveness and carbon leakage. This Commentary argues that global welfare should be the focus. EU tariffs against developing country exports would increase global welfare and the proceeds from the tariffs could help poorer exporting countries reduce the carbon intensity of their economies.
2009-12
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/14528/1/DG_on_border_tax_e%2Dversion.pdf
Gros, Daniel. (2009) A border tax to protect the global environment? CEPS Commentaries, 11 December 2009. [Policy Paper]
http://aei.pitt.edu/14528/
oai:aei.pitt.edu:14552
2011-02-15T23:34:31Z
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The Taxation of Multinational Enterprises in the European Union: Views on the options for an overhaul. CEPS Policy Brief No. 203, 4 February 2010
Micossi, Stefano
Parascandolo, Paola.
tax policy
business/private economic activity
As a rule, multinational enterprises (MNEs) are taxed separately by the countries in which they operate on the basis of the income produced in each jurisdiction. While being in operation for several decades, the system has never worked satisfactorily. Integration is only serving to amplify these difficulties, since intra-firm transactions take on increasing importance in the operations of MNEs, and financial market integration is expanding the opportunities for tax-planning in profit allocation and the debt-financing of capital spending. In this new Policy Brief the authors set out possible approaches to designing an efficient trans-border corporate tax system for the European Union.
2010-02
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/14552/1/PB203_Micossi_%26_Parascandolo_Taxation_of_MNEs_formatted.pdf
Micossi, Stefano and Parascandolo, Paola. (2010) The Taxation of Multinational Enterprises in the European Union: Views on the options for an overhaul. CEPS Policy Brief No. 203, 4 February 2010. [Policy Paper]
http://aei.pitt.edu/14552/
oai:aei.pitt.edu:32553
2011-10-07T16:48:33Z
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Will the financial transaction tax (FTT) enhance stability? CEPS Commentary, 4 October 2011
Arbak, Emrah.
tax policy
international economy
capital, goods, services, workers
financial crisis 2008-on/reforms/economic governance
In all likelihood, the European Commission’s proposed tax on financial services, the financial transaction tax (FTT), will raise sizeable tax revenues, which explains its political appeal in the current context. However, the tax fails to address the key factors that contributed to the global financial crisis. In the absence of global or even EU-wide cooperation, many of the transactions subject to a tax will relocate to non-cooperating countries, thereby reducing revenue prospects and the effectiveness of supervision. Moreover, the proposal fails to address the growth of leverage, systemic risks and the moral hazard risks arising from ‘too-big-to-fail’ or ‘too-systemic-to-fail’ institutions. Even if it becomes a reality, the proposal should not undermine the chances of more meaningful tax policy alternatives being implemented in the future.
2011-10
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/32553/1/Commentary_Oct_Emrah_Arbak_on_FTT%2D3.pdf
http://shop.ceps.eu/book/will-financial-transaction-tax-ftt-enhance-stability
Arbak, Emrah. (2011) Will the financial transaction tax (FTT) enhance stability? CEPS Commentary, 4 October 2011. [Policy Paper]
http://aei.pitt.edu/32553/
oai:aei.pitt.edu:32645
2011-12-24T02:23:14Z
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Climate Change and Trade: Taxing carbon at the border? CEPS Paperbacks. May 2010
Gros, Daniel
Egenhofer, Christian
Fujiwara, Noriko
Guerin, Selen Sarisoy
Georgiev, Anton
environmental policy (including international arena)
tax policy
GATT/WTO
UN
This study analyses the economic and political consequences of introducing a tax on the carbon content of imported goods at EU borders and whether such a tax would be compatible with WTO rules. The major findings are:
1. A CO2 border tax or import tariff would increase global welfare.
2. Such a carbon import tariff can be made to be compatible with WTO rules.
3. There are no insurmountable practical obstacles to introducing such a tariff.
4. The equity concerns of the UNFCCC could be taken into account by rebating the proceeds of the tariff to those countries manifestly unable to shoulder the burden themselves.
2010-05
Book
NonPeerReviewed
application/pdf
http://aei.pitt.edu/32645/1/68._Climate_change_and_Trade.pdf
http://www.ceps.eu/book/climate-change-and-trade-taxing-carbon-border
Gros, Daniel and Egenhofer, Christian and Fujiwara, Noriko and Guerin, Selen Sarisoy and Georgiev, Anton (2010) Climate Change and Trade: Taxing carbon at the border? CEPS Paperbacks. May 2010. Series > Centre for European Policy Studies (Brussels) > CEPS Paperbacks <http://aei.pitt.edu/view/series/SMCEPSPaperbacks.html> . UNSPECIFIED. ISBN 9789290798675
http://aei.pitt.edu/32645/
oai:aei.pitt.edu:32966
2020-01-08T22:44:26Z
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Why has the crisis been bad for private pensions, but good for the flat tax? The sustainability of 'neoliberal' reforms in the new Member States. CEPS Working Document No. 356, October 2011
Beblavý, Miroslav
tax policy
Estonia
Hungary
Latvia
Lithuania
Poland
Romania
Slovak Republic
Slovenia
Bulgaria
Czech Republic
Cyprus
Malta
welfare state
In this paper, we examine two questions related to the sustainability of the major, neoliberal, economic
and social reforms in the new EU member states, namely the flat income tax and private pension
pillars. First, we look at the relationship between the political consensus/controversy at the time
major policy reforms were passed and the future sustainability of these reforms after a change of
government. Second, we explore what we call a paradox of reverse sustainability, whereby the flat
income tax has been more politically resilient during the global financial and economic crisis than
private pensions, even though ex ante expectations and the literature would lead us to expect the
opposite.
The paper shows that controversy at the time the reforms were passed had no effect on subsequent
sustainability, and the levels of partisanship and public support with regard to a specific reform seem
less important than the political costs and benefits. We also find that despite their apparent neoliberal
bent, the two policies are versatile enough to be shaped towards a variety of policy goals, allowing
their introduction and retention in a variety of economic and social circumstances. In other words,
even though private pensions and particularly the flat tax have powerful political connotations, they
are by no means policy straitjackets.
While both reforms could sustain themselves throughout the ‘good’ times before the global crisis, their
fates diverged during the crisis. Neither public support nor the large constituency of savers could
fully protect private pensions from a policy reversal during a period of exceptional fiscal pressure.
That is because a reversal was associated with significant, short-term fiscal gains and the states where
these reversals took place also took a range of other decisions that were politically extraordinarily
difficult. On the other hand, we demonstrate that the introduction or potential reversal of the flat tax
was not associated with significant, short-term revenue gains. It is the relatively ‘cheap’ nature of the
flat tax that distinguishes it from private pensions, because it sends a highly cost-effective signal in
terms of revenues lost owing to its existence.
2011-10
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/32966/1/WD_356_Beblavy_on_Neoliberal_Reforms_in_NMS.pdf
http://shop.ceps.eu/book/why-has-crisis-been-bad-private-pensions-good-flat-tax-sustainability-%E2%80%98neoliberal%E2%80%99-reforms-new-
Beblavý, Miroslav (2011) Why has the crisis been bad for private pensions, but good for the flat tax? The sustainability of 'neoliberal' reforms in the new Member States. CEPS Working Document No. 356, October 2011. [Working Paper]
http://aei.pitt.edu/32966/
oai:aei.pitt.edu:33059
2013-01-08T22:38:03Z
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The Fiscal Anatomy of Multilevel Governance: The EU and the
Regulation of Taxation
Genschel, Philipp
Jachtenfuchs, Markus
tax policy
governance: EU & national level
subnational/regional/territorial
In the decade-long debate about the nature of the European Union, multilevel governance is now the consensus model. Its most popular variant argues that the EU is a “regulatory state” which mainly deals with market integration but leaves issues of high political salience
such as taxation to the member states. While there is indeed no trace of an EU power to tax, we show that contrary to the consensus view the EU by no means leaves taxation to the member states. Instead, it massively constrains their tax base, tax rates, and tax systems. We
conclude that the EU does not only regulate markets but also core political issues such as taxation. The combination of the European regulation of taxation and the maintanance of member state power to tax is an essential characteristic of multilevel governance in the EU.
2009
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/33059/1/genschel._philipp.pdf
http://www.euce.org/eusa2009/papers.php
Genschel, Philipp and Jachtenfuchs, Markus (2009) The Fiscal Anatomy of Multilevel Governance: The EU and the Regulation of Taxation. In: UNSPECIFIED.
http://aei.pitt.edu/33059/
oai:aei.pitt.edu:33076
2012-08-19T13:29:01Z
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Which Way to Converge? The Europeanisation of National Tax Systems
Kemmerling, Achim
Genschel, Philipp
tax policy
In this article we investigate in how far European Integration stimulates policy
convergence in various subfields of tax policy. We see that several causal mechanisms
contribute to an EU-wide convergence of tax policies: imposition, competition,
harmonization and learning/ communication. Whereas personal income taxation does not
exhibit strong EU-specific reasons for policy convergence, corporate income taxation is
spurred by deeper market integration and imposition through the ECJ. More importantly,
EU harmonization and (strategic forms) of learning within EU member states have had a
direct and noticeable impact on national systems of VAT and excise taxation.
2009
Conference or Workshop Item
NonPeerReviewed
application/pdf
http://aei.pitt.edu/33076/1/kemmerling._achim.pdf
http://www.euce.org/eusa2009/papers.php
Kemmerling, Achim and Genschel, Philipp (2009) Which Way to Converge? The Europeanisation of National Tax Systems. In: UNSPECIFIED. (Unpublished)
http://aei.pitt.edu/33076/
oai:aei.pitt.edu:34953
2012-05-14T20:16:08Z
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The Euro crisis: Implications for the internal market and harmonisation of corporate taxes. CEPS Policy Brief No. 269, May 2012
Ruding, H. Onno.
tax policy
financial crisis 2008-on/reforms/economic governance
This CEPS Policy Brief looks at the ways in which the euro crisis has impacted the successful functioning of the internal market of the EU and the state of play with respect to the creation of a common consolidated corporate tax base in corporate taxation.
2012-05
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/34953/1/PB269_HOR_Corporate_Taxation.pdf
http://www.ceps.be/book/euro-crisis-implications-internal-market-and-harmonisation-corporate-taxes
Ruding, H. Onno. (2012) The Euro crisis: Implications for the internal market and harmonisation of corporate taxes. CEPS Policy Brief No. 269, May 2012. [Policy Paper]
http://aei.pitt.edu/34953/
oai:aei.pitt.edu:41995
2013-05-12T18:02:58Z
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The EU should tax in harmony. CEPS Commentary, 3 May 2012
Lannoo, Karel.
tax policy
Rather than expending unnecessary negative energy on the blunt and indiscriminate financial transaction tax (FTT), this commentary argues that the EU should give priority to its tax base harmonisation project. Progress on this front would advance several objectives at once: it would make an important step towards more economic union, it would promote the EU as a business location and it would succeed in appropriating tax income to the location where corporate activities are effectively exercised.
2013-05
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/41995/1/KL_Long_way_to_go_in_corporate_tax_harmonisation.pdf
http://www.ceps.be/book/eu-should-tax-harmony
Lannoo, Karel. (2013) The EU should tax in harmony. CEPS Commentary, 3 May 2012. [Policy Paper]
http://aei.pitt.edu/41995/
oai:aei.pitt.edu:56444
2014-10-22T15:52:49Z
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Financial Transaction Tax (FTT): Why the EU needs the FTT
but the FTT does not need the EU. EPC Policy Brief, 17 June 2014
Schneider, Jan David
tax policy
Through an Enhanced Cooperation Procedure (ECP) 11 eurozone countries (ECP-11) – among them the four biggest; Germany, France, Italy and Spain – have aspired to go ahead with the introduction of a Financial Transaction Tax (EU-FTT). Apart from generating substantial revenues for tight fiscal budgets, an EU-FTT could also contribute to the reduction of transactions, which are harmful for the efficient functioning of financial markets and the real economy. However, the willingness to go forward with the finalisation of an ambitious proposal has lost some momentum recently; some of the envisaged compromises may even threaten the viability of the whole project.
2014-06
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/56444/1/pub_4542_financial_transaction_tax.pdf
http://www.epc.eu/pub_details.php?cat_id=3&pub_id=4542&year=2014
Schneider, Jan David (2014) Financial Transaction Tax (FTT): Why the EU needs the FTT but the FTT does not need the EU. EPC Policy Brief, 17 June 2014. [Policy Paper]
http://aei.pitt.edu/56444/
oai:aei.pitt.edu:58419
2014-12-17T19:36:32Z
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Efficient taxation of multi-national enterprises in the European Union. Bruges European Economic Policy (BEEP) Briefing 5/2003
Micossi, Stefano
Parascandolo, Paola
Triberti, Barbara
tax policy
Current arrangements for multi-national company taxation in EU are plagued by severe
conceptual and administrative problems, leading to high compliance costs, considerable
uncertainty and ample room for abuse. Integration is amplifying these difficulties.
There are two possible approaches in designing an efficient trans-border corporate tax
system for the European Union. The first is to consolidate the EU-wide operations of
MNEs, using an agreed common base as the reference variable, and then to apportion
this total tax base using some presumptive indicators of activity in each tax jurisdiction
– hence, implicitly, of the likely benefits stemming from each location. The
apportionment formula should respect requisites of neutrality between productive
factors and forms of corporate financing.
A radically different approach is also available that offers considerable advantages in
terms of efficiency, simplicity and decentralisation, including full administrative
autonomy of national tax authorities. It entails abandoning corporate income as the
relevant tax base and taxing at a moderate rate some agreed measure of business activity
such as company value added, sales or employment. These are the variables usually
considered in formula apportionment, but they would apply directly without having first
to go through the complications of EU-wide consolidation based on a common-base
definition. Reference to a broad base, with no exemptions or deductions, would allow to
set low statutory rates.
2003
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/58419/1/beep5.pdf
Micossi, Stefano and Parascandolo, Paola and Triberti, Barbara (2003) Efficient taxation of multi-national enterprises in the European Union. Bruges European Economic Policy (BEEP) Briefing 5/2003. [Policy Paper]
http://aei.pitt.edu/58419/
oai:aei.pitt.edu:58631
2014-12-19T16:56:18Z
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7375626A656374733D46:46303131
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A Microsimulation of the Impact of Tax Reforms on Child Poverty: the Case of Italy. Bruges European Economic Research (BEER) Papers 29/February 2014
Sandu, Roxana
tax policy
Italy
fiscal policy
Microsimulation models have been used in order to find efficient counteractive instruments to poverty. The objective of this paper is to analyse the impact of fiscal policy on poverty, insisting on child poverty rates. Empirical analysis suggests that in fighting poverty, a mix of policies need to be in place, fiscal reforms increasing tax allowances such as child benefit granted to parents with dependent children, are not sufficient to reduce child poverty.
2014-02
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/58631/1/beer15_(29).pdf
Sandu, Roxana (2014) A Microsimulation of the Impact of Tax Reforms on Child Poverty: the Case of Italy. Bruges European Economic Research (BEER) Papers 29/February 2014. [Policy Paper]
http://aei.pitt.edu/58631/
oai:aei.pitt.edu:59170
2015-01-15T16:13:36Z
7374617475733D707562
7375626A656374733D44:44303031:706F6C69746963616C6166666169727331323334:70616666676F7665726E616E6365
7375626A656374733D44:44303031:44303031303337
74797065733D6F74686572
From Convergence to Diffusion: The EU's influence on national tax systems. ACES Cases No. 2011.2
Kemmerling, Achim
tax policy
governance: EU & national level
In this article I investigate to what extent European Integration stimulates policy convergence and diffusion of various forms of tax policy. Using a mixed-methods design, I find that several causal mechanisms contribute to an EU-wide diffusion of tax policies: imposition, competition, harmonization and learning/communication. I show that these mechanisms have different effects on different forms of taxation. Even if the ultimate outcome of this influence only in few cases leads to unconditional convergence, the EU has markedly accelerated policy diffusion among its member states.
Silvia, Stephen J.
2011
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/59170/1/ACES_Case_Kemmerling_2011.pdf
http://transatlantic.sais-jhu.edu/ACES/ACES_Cases/cases
Kemmerling, Achim (2011) From Convergence to Diffusion: The EU's influence on national tax systems. ACES Cases No. 2011.2. UNSPECIFIED.
http://aei.pitt.edu/59170/
oai:aei.pitt.edu:61619
2015-02-18T17:28:56Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D706F6C6963797061706572
Corporate Taxation in Europe: Let's get it together! CEPS Commentary, 16 February 2015
De Groen, Willem Pieter
tax policy
More comprehensive cooperation in corporate taxation at European level could significantly advance the region’s socio-economic prosperity, but its potential contribution is unfortunately overlooked in the current search for growth and job creation. Lucrative tax niches established in some member states and the fear of losing fiscal autonomy prevent several countries from accepting the move towards an EU single market for taxation. If ‘Lux leaks’ and other revelations of tax avoidance and evasion can succeed in changing the dominant attitudes in the European tax debate, this commentary outlines the steps that need to be taken to allow tax policy to play a positive role in promoting economic prosperity.
2015-02
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/61619/1/COMCorporateTaxation.pdf
http://www.ceps.eu/book/corporate-taxation-europe-lets-get-it-together
De Groen, Willem Pieter (2015) Corporate Taxation in Europe: Let's get it together! CEPS Commentary, 16 February 2015. [Policy Paper]
http://aei.pitt.edu/61619/
oai:aei.pitt.edu:79020
2018-03-06T21:14:23Z
7374617475733D7375626D6974746564
7375626A656374733D44:44303031:44303031303337
74797065733D70726F63656564696E6773
Tax competition and inequality
Genschel, Philipp
Lierse, Hanna
Schmidtke, Henning
Seelkopf, Laura
Traub, Stefan
Yang, Hongyan
tax policy
The baseline model of international tax competition predicts that domestic income inequality will increase: in the worst case progressive taxation on capital is no longer possible and spending levels deteriorate. Given that the median voter is receiving her income mostly from labor, many observers are puzzled that corporate tax competition persists among developed democracies. Even during the economic crisis, hard-hit countries such as Ireland insisted to keep their low corporate tax rate despite pressure from other European countries and with a broad backing of the whole political spectrum. Why do left-wing parties not intervene and call for international tax harmonization if tax competition is detrimental for the poor? It is the aim of this paper to explain the driving forces of tax competition and their consequences on inequality. Specifically, we shed light on why the poor and their representatives in smaller economies have not done much against tax competition. To do so we first build a theoretical model based on asymmetric tax competition in two countries, which we then test empirically. In our model the median voter in both countries is poor; thus the left determines the domestic capital tax rate. Nevertheless, in equilibrium tax competition persists. We show that the rich and the poor of the small country can achieve a higher net income when engaging in international tax competition. This explains why tax competition is politically robust even in a model where the rich have no power over the tax rate. We test the empirical implications of our model against a sample of eight OECD countries and their tax policies over a long time frame from 1960 until today. In conclusion, we discuss the crucial implication from accepting a lower capital tax rate, namely increased domestic and international income inequality.
2015
Conference Proceedings
NonPeerReviewed
application/pdf
http://aei.pitt.edu/79020/1/Genschel.Lierse.Schmidtke.Seelkopf.Traub.Yang.pdf
Genschel, Philipp and Lierse, Hanna and Schmidtke, Henning and Seelkopf, Laura and Traub, Stefan and Yang, Hongyan (2015) Tax competition and inequality. [Conference Proceedings] (Submitted)
http://aei.pitt.edu/79020/
oai:aei.pitt.edu:83868
2017-01-30T15:20:02Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D706F6C6963797061706572
Future of taxation in the single market. EPC Policy Brief, 27 January 2017
Zuleeg, Fabian
Tasheva, Iva
tax policy
In recent decades, taxation policy in the EU has developed in a complex and often inconsistent way. Although member states still preserve their sovereignty over tax policies, the EU plays an active role in enhancing tax harmonisation to fulfil its ambition of completing the single market. Yet a strategic vision for the future of taxation in the EU is still needed, which alongside the high level of tax fragmentation undermines the Union’s potential in a number of areas. In this Policy Brief, Fabian Zuleeg and Iva Tasheva identify the main obstacles the EU will have to overcome to develop such a shared vision and lay out a series of priority actions. They furthermore argue that even though tax reforms are no silver bullet to solve the manifold challenges the EU and its members are currently facing, transparent, fair and effective taxation is a pre-condition for enhancing social justice and building public trust, and the basis for modernising tax systems aiming to serve three equally important strategic goals: economic stability, social inclusiveness and environmental sustainability.
2017-01
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/83868/1/pub_7387_futuretaxation.pdf
http://www.epc.eu/pub_details.php?cat_id=3&pub_id=7387
Zuleeg, Fabian and Tasheva, Iva (2017) Future of taxation in the single market. EPC Policy Brief, 27 January 2017. [Policy Paper]
http://aei.pitt.edu/83868/
oai:aei.pitt.edu:87379
2018-09-24T19:13:16Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D776F726B696E677061706572
Indirect Tax Distortions in a Europe of Shopkeepers. VAT Tax Distortions in Two Sector Model of Integrated Economics. ESRI WP56. January 1995
Fitz Gerald, John
Williams, James
tax policy
No abstract
1995
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87379/1/WP056.pdf
Fitz Gerald, John and Williams, James (1995) Indirect Tax Distortions in a Europe of Shopkeepers. VAT Tax Distortions in Two Sector Model of Integrated Economics. ESRI WP56. January 1995. [Working Paper]
http://aei.pitt.edu/87379/
oai:aei.pitt.edu:87619
2018-09-24T19:16:31Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303138:656C6D6C61626F75726C61626F72
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
Family Labour Supply and Taxes in Ireland. ESRI WP78. October 1996
van Soest, Arthur
Callan, Tim
tax policy
Ireland
labour/labor
No abstract
1996
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87619/1/WP078.pdf
van Soest, Arthur and Callan, Tim (1996) Family Labour Supply and Taxes in Ireland. ESRI WP78. October 1996. [Working Paper]
http://aei.pitt.edu/87619/
oai:aei.pitt.edu:87664
2018-09-24T17:51:31Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303130
7375626A656374733D44:44303031:44303031303335:737077656C666172657374617465
74797065733D776F726B696E677061706572
The Cost and Distribution of Tax Expenditure on Occupational Pensions in Ireland. ESRI WP139(?). March 2001
Hughes, Gerard
tax policy
Ireland
welfare state
No Abstract
2001
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87664/1/WP139.pdf
Hughes, Gerard (2001) The Cost and Distribution of Tax Expenditure on Occupational Pensions in Ireland. ESRI WP139(?). March 2001. [Working Paper]
http://aei.pitt.edu/87664/
oai:aei.pitt.edu:87704
2018-09-24T18:54:41Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:4430303170707061
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
The Regional Dimension of Taxes and
Public Expenditure in Ireland. ESRI WP195. May 2007
Layte, Richard
McGee, Hannah
O'Hanlon, Ann
tax policy
public policy/public administration
Ireland
In Ireland as in many other countries there has been an ongoing debate on the nature, degree and trends of regional imbalance. However, relatively little is known about the effects of policies at the regional level in Ireland. This paper considers two aspects of public policy namely the fiscal system and public expenditure. In particular regional government accounts are constructed, which identify the level of taxation, subsidisation and public expenditure at the regional level. The analysis of this data confirms that the fiscal system does reduce relative income differences in Ireland. Furthermore there are substantial resource transfers across regions.
2007
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87704/1/WP195.pdf
Layte, Richard and McGee, Hannah and O'Hanlon, Ann (2007) The Regional Dimension of Taxes and Public Expenditure in Ireland. ESRI WP195. May 2007. [Working Paper]
http://aei.pitt.edu/87704/
oai:aei.pitt.edu:87706
2018-03-12T18:59:54Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
Analysing the Effects of Tax-benefit Reforms on Income
Distribution: A Decomposition Approach. ESRI WP197. May 2007
Bargain, Olivier
Callan, Tim
tax policy
Ireland
To assess the impact of tax-benefit policy changes on income distribution over time, we suggest
a decomposition methodology based on counterfactual simulations. First, it provides an absolute measure
of the impact of tax-benefit changes on inequality, which combines changes in policy structure (rules,
rates, etc.) and changes in monetary parameters (benefit amounts, tax bands, etc.) against a
distributionally-neutral benchmark, i.e., a situation where monetary parameters are nominally adjusted in
line with income growth. We apply this measure to analyze the effect of recent policy changes in twelve
European countries. Secondly, we focus on France and Ireland to assess the relative role of policy
changes compared to changes in pre-tax income (distribution, composition, demographic structure, etc.).
We conduct this exercise for a battery of poverty and inequality measures and check the sensitivity of the
results to the decomposition order.
2007
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87706/1/WP197.pdf
Bargain, Olivier and Callan, Tim (2007) Analysing the Effects of Tax-benefit Reforms on Income Distribution: A Decomposition Approach. ESRI WP197. May 2007. [Working Paper]
http://aei.pitt.edu/87706/
oai:aei.pitt.edu:87717
2017-12-03T00:43:12Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303138
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
Tax Structure and Female Labour Market Participation: Evidence from Ireland. ESRI WP208. September 2007
Callan, Tim
Van Soest, A.
Walsh, J.R.
employment/labour market
tax policy
Ireland
How great an effect does the structure of income taxes have on women’s labour market participation? This issue is investigated using a discrete choice static labour supply model for married couples in Ireland. The model incorporates fixed costs of working and simultaneously explains participation decisions and preferred hours of work. Details of the tax system are fully incorporated, and key elements of the welfare system are also taken into account. The model is estimated using data from the 1994 wave of the Living in Ireland Survey. The results are used to analyse the labour supply effects of a move to greater independence in the tax treatment of couples. The influence of tax structure on participation is reconsidered in the light of trends in women’s participation in the labour market and two key changes in the structure of taxation: a shift from a joint or aggregated basis of assessment to an “income-splitting” system in 1980 and a further substantial shift from income-splitting towards greater independence from 2000 onwards.
2007
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87717/1/WP208.pdf
Callan, Tim and Van Soest, A. and Walsh, J.R. (2007) Tax Structure and Female Labour Market Participation: Evidence from Ireland. ESRI WP208. September 2007. [Working Paper]
http://aei.pitt.edu/87717/
oai:aei.pitt.edu:87724
2018-09-24T19:46:32Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303230
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
Assessing Vulnerability of Selected Sectors Under Environmental Tax Reform: The Issue of Pricing Power. ESRI WP222. October 2007
Fitz Gerald, J.
Keeney, M.
Scott, S.
environmental policy (including international arena)
tax policy
Ireland
This paper investigates pricing power, an important criterion for identifying sectors that would be vulnerable under environmental tax reform. Environmental tax reform, defined here as introduction of carbon taxes alongside reductions in labour taxes, could bear heavily on sectors that are energy intensive and highly traded, in particular if their options for adapting technology are limited. However, a sector with pricing power has less to fear as, rather than having to conform to the world price, it can set its price to accommodate a tax mark-up.
2007
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87724/1/WP222.pdf
Fitz Gerald, J. and Keeney, M. and Scott, S. (2007) Assessing Vulnerability of Selected Sectors Under Environmental Tax Reform: The Issue of Pricing Power. ESRI WP222. October 2007. [Working Paper]
http://aei.pitt.edu/87724/
oai:aei.pitt.edu:87748
2017-07-18T21:03:22Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303230
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
The Distributional Implications of a Carbon Tax in Ireland. ESRI WP250. July 2008
Callan, Tim
Lyons, Sean
Scott, Susan
Tol, Richard S.J.
Verdecchia, Stephano
environmental policy (including international arena)
tax policy
Ireland
We study the effects of carbon tax and revenue recycling across the income distribution in the Republic of Ireland. In absolute terms, a carbon tax of €20/tCO2 would cost the poorest households less than €3/week and the richest households more than €4/week. A carbon tax is regressive, therefore. However, if the tax revenue is used to increase social benefits and tax credits, households across the income distribution can be made better off without exhausting the total carbon tax revenue.
2008
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87748/1/WP250.pdf
Callan, Tim and Lyons, Sean and Scott, Susan and Tol, Richard S.J. and Verdecchia, Stephano (2008) The Distributional Implications of a Carbon Tax in Ireland. ESRI WP250. July 2008. [Working Paper]
http://aei.pitt.edu/87748/
oai:aei.pitt.edu:87819
2019-04-21T16:56:22Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D776F726B696E677061706572
The Macro-Economic Impact of Changing the Rate of Corporation Tax. ESRI WP273. January 2009
Conefrey, Thomas
Fitz Gerald, John D.
tax policy
This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A model is estimated that relates services exports and output to world activity, competitiveness and the rate of corporation tax. This model indicates that a reduction in the rate of corporation tax in the 1990s stimulated exports and, even allowing for profit repatriations by foreign firms and replacement of lost tax revenue, it resulted in an increase in domestic output. The increase in profitability suggests that some of the increased output involved relocation of profits to Ireland by multinational firms.
2009
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87819/1/WP273.pdf
Conefrey, Thomas and Fitz Gerald, John D. (2009) The Macro-Economic Impact of Changing the Rate of Corporation Tax. ESRI WP273. January 2009. [Working Paper]
http://aei.pitt.edu/87819/
oai:aei.pitt.edu:87871
2017-07-18T20:52:39Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
What Role for Property Taxes in Ireland?. ESRI WP322. October 2009
Callan, T.
Keane, C.
Walsh, J.R.
tax policy
Ireland
What role could a property tax play in broadening the Irish tax base? Could a recurrent tax on immovable property provide greater stability than a system of stamp duties, while removing obstacles to mobility? What about the relationship between a property tax and ability to pay – should or could the bills facing those with valuable houses and little income be reduced or eliminated without making a property tax a quasi-income tax? These are among the questions explored in this paper, which provides a broad picture of the issues, illustrated by detailed microsimulation of the impact of specific forms of property tax.
2009
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87871/1/WP322.pdf
Callan, T. and Keane, C. and Walsh, J.R. (2009) What Role for Property Taxes in Ireland?. ESRI WP322. October 2009. [Working Paper]
http://aei.pitt.edu/87871/
oai:aei.pitt.edu:87872
2018-03-12T19:44:37Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D44:44303031:44303031303230
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
International Cooperation on Climate Change Adaptation from an Economic Perspective. ESRI WP323. October 2009
de Bruin, Kelly C.
Dellink, Rob B.
Tol, Richard S.J.
environmental policy (including international arena)
tax policy
Ireland
What role could a property tax play in broadening the Irish tax base? Could a recurrent tax on immovable property provide greater stability than a system of stamp duties, while removing obstacles to mobility? What about the relationship between a property tax and ability to pay – should or could the bills facinThis paper investigates the economic incentives of countries to cooperate on international adaptation financing. Adaptation is generally implicitly incorporated in the climate change damage functions as used in Integrated Assessment Models. We replace the implicit decision on adaptation with explicit adaptation in a multi-regional setting by using an adjusted RICE model. We show that making adaptation explicit will not affect the optimal mitigation path when adaptation is set at its optimal level. Sub-optimal adaptation will, however, change the optimal mitigation path. Furthermore this paper studies for different forms of cooperation what effects international adaptation transfers will have on (i) domestic adaptation and (ii) the optimal mitigation path. Adaptation transfers will fully crowd out domestic adaptation in a first best setting. Transfers will decrease overall mitigation in our numerical simulations. An analytical framework is used to analyse the most important mechanisms and a numerical model is used to assess the magnitude of effects.g those with valuable houses and little income be reduced or eliminated without making a property tax a quasi-income tax? These are among the questions explored in this paper, which provides a broad picture of the issues, illustrated by detailed microsimulation of the impact of specific forms of property tax.
2009
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87872/1/WP323.pdf
de Bruin, Kelly C. and Dellink, Rob B. and Tol, Richard S.J. (2009) International Cooperation on Climate Change Adaptation from an Economic Perspective. ESRI WP323. October 2009. [Working Paper]
http://aei.pitt.edu/87872/
oai:aei.pitt.edu:87895
2017-12-02T22:52:56Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
The Impact of Tax Reform on New Car Purchases in Ireland. ESRI WP349. July 2010
Hennessy, Hugh
Tol, Richard S.J.
tax policy
Ireland
We examine the impact of recent tax reforms in Ireland on private car transport and its greenhouse gas emissions. A carbon tax was introduced on fuels, and purchase (vehicle registration) and ownership (motor) taxes were switched from engine size to potential emissions. We use a demographic model of the car stock (by age, size, and fuel) and a car purchase model that reflects the heterogeneous distribution of mileage and usage costs across various engine sizes. The model shows a dramatic shift from petrol to diesel cars, particularly for large engines. The same pattern is observed in the latest data on car sales. This has a substantial impact on tax revenue as car owners shift to the lower tax rates. The tax burden has shifted from car ownership to car use, and that the overall tax burden on private car transport falls. As diesel engines are more fuel efficient than petrol engines, carbon dioxide emissions fall modestly or, if we consider the rebound effect of travel costs on mileage, minimally. From the perspective of the revenue, the costs per tonne of carbon dioxide avoided are (very) high.
2010
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87895/1/WP349.pdf
Hennessy, Hugh and Tol, Richard S.J. (2010) The Impact of Tax Reform on New Car Purchases in Ireland. ESRI WP349. July 2010. [Working Paper]
http://aei.pitt.edu/87895/
oai:aei.pitt.edu:87897
2017-07-18T20:51:07Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303130
74797065733D776F726B696E677061706572
Designing a property tax without property values: Analysis in the case of Ireland. ESRI WP352. September 2010
Tol, Richard S.J.
Mayor, Karen
Lyons, Sean
tax policy
Ireland
We examine the implications of using hedonic regressions of house values as the basis for property tax assessment in the Republic of Ireland. Ad valorem property taxes are more equitable than flat rate taxes, but their equity benefits can be reduced if the relative values of dwellings are inaccurately assessed. Achieving greater accuracy in assessment tends to increase administrative costs, so policymakers face a trade-off between cost and accuracy. Using the Irish National Survey of Housing Quality of 2002, this study analyses the contribution that information about selected property characteristics can make to determine the relative values of residential properties in Ireland. These characteristics are the location of the dwelling, house size in square meters, the number of rooms and bedrooms in the home, the age of the house and the type of dwelling. The values of residential properties are estimated using these variables in turn and the prediction errors are presented in terms of the absolute value error and the assessment ratio (the estimated value divided by the market value). We find that it is possible to assign approximately 80% of houses nationally within the correct tax valuation band using just one of five house characteristics. Households whose house price is under assessed tend to be those with the greatest means (highly skilled professionals and high income earners), so a tax assessment system based on this type of valuation would tend to make regressive errors (while a property tax itself is regressive too). Consequently, checks would need to be put in place in order to more accurately estimate very highly priced properties as well as introducing exemptions for lower value properties and low income groups. The system could also be used to identify likely misreporting if using a self-assessment system.
2010
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87897/1/WP352.pdf
Tol, Richard S.J. and Mayor, Karen and Lyons, Sean (2010) Designing a property tax without property values: Analysis in the case of Ireland. ESRI WP352. September 2010. [Working Paper]
http://aei.pitt.edu/87897/
oai:aei.pitt.edu:87905
2019-11-01T16:01:09Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D776F726B696E677061706572
From Data to Policy Analysis: Tax-Benefit Modelling using SILC 2008. ESRI WP359. October 2010
Callan, Tim
Keane, Claire
Walsh, John R.
Lane, Marguerita
tax policy
Policy makers and the body politic have a strong interest in ensuring that the tax transfer system functions well. This common interest in policies that are efficient in achieving their objectives – including economic efficiency and fairness – is heightened by the scarcity of resources during the current crisis. The effects of tax and welfare policy changes are wide-ranging and complex, varying with the characteristics of individuals and their family and household situation. Changes in income tax and social welfare can alter the distribution of income and the incidence of poverty (whether measured in terms of income alone (“risk of poverty”) or in terms of income and material deprivation (consistent poverty)). Tax and welfare changes can also have significant impacts on financial incentives to work, potentially affecting decisions about labour market participation and hours of work.
2010
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87905/1/WP359.pdf
Callan, Tim and Keane, Claire and Walsh, John R. and Lane, Marguerita (2010) From Data to Policy Analysis: Tax-Benefit Modelling using SILC 2008. ESRI WP359. October 2010. [Working Paper]
http://aei.pitt.edu/87905/
oai:aei.pitt.edu:87912
2017-10-02T20:15:53Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
74797065733D776F726B696E677061706572
The Distributional Effects of Value Added Tax in Ireland.
ESRI WP366. December 2010
Leahy, Eimear
Lyons, Sean
Tol, Richard S.J.
tax policy
In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a proportion of weekly disposable income. We measure VAT payments by equivalised income decile, households of different composition and different household sizes. The current system is highly regressive. With the use of a micro-simulation model we also estimate the impact of changing the VAT rate on certain groups of items and the associated change in revenue. We also consider how the imposition of a flat rate across all goods and services would affect households in different categories. The Irish Government has recently announced that it proposes to increase the standard rate of VAT to 22% in 2013 and to 23% in 2014. We examine the distributional implications of such increases. The general pattern of results shows that those hardest hit are households in the first income decile, households in rural areas, 6 person households and households containing a single adult with children.
2010
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/87912/1/WP366.pdf
Leahy, Eimear and Lyons, Sean and Tol, Richard S.J. (2010) The Distributional Effects of Value Added Tax in Ireland. ESRI WP366. December 2010. [Working Paper]
http://aei.pitt.edu/87912/
oai:aei.pitt.edu:88062
2017-07-07T16:13:54Z
7374617475733D707562
7375626A656374733D44:44303031:44303031303337
7375626A656374733D46:46303130
7375626A656374733D44:44303031:44303031303335:737077656C666172657374617465
74797065733D706F6C6963797061706572
Reforming Tax and Welfare. ESRI Policy Series No. 42. October 2001
Callan, T.
Keeney, M.
Nolan, B.
Walsh, J.
tax policy
Ireland
welfare state
Questions about the equitable distribution of the fruits of
economic growth have come to the fore in recent years, as rapid growth has continued. The title of the most recent partnership agreement - Programme for Prosperity and
Fairness reflects this trend. Government policy, as expressed in the National Anti Poverty Strategy, contains commitments to assess proposed policy changes with respect
to their impact on poverty ("poverty proofing"). But there are also concerns about the impact of tax policy changes, in terms of the balance between gains for the low paid, middle income earners, and high income earners. At the same time, the continuation of rapid growth cannot be taken for granted. One of the factors which has contributed to recent growth is the improvement in financial work incentives associated with changes in tax and welfare policy.
2001
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/88062/1/PRS42.pdf
Callan, T. and Keeney, M. and Nolan, B. and Walsh, J. (2001) Reforming Tax and Welfare. ESRI Policy Series No. 42. October 2001. [Policy Paper]
http://aei.pitt.edu/88062/
oai:aei.pitt.edu:88089
2019-11-08T16:46:22Z
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74797065733D776F726B696E677061706572
Changes in Income Distributions and the Role of Tax-benefit Policy During the Great Recession: An International Perspective. ESRI WP474. January 2014
Bargain, Oliver
Callan, Tim
Doorley, Karina
Keane, Claire
tax policy
monetary policy
This paper examines the impact on inequality and poverty of the economic crisis in four European countries, namely France, Germany, the UK and Ireland, and the contribution of tax and benefit policy changes. The period examined, 2008 to 2010, was one of great economic turmoil, yet it is unclear whether changes in inequality and poverty rates over this time period were mainly driven by changes in market income distributions or by tax-benefit policy reforms. We disentangle these effects by producing counterfactual ("no reform") scenarios using tax-benefit microsimulation and representative household surveys of each country. For the period under study, we find that the
policy reaction has contributed to stabilizing or even decreasing inequality and relative poverty in the UK, France and especially in Ireland, a country where rising unemployment would have otherwise increased poverty. Market income inequality has nonetheless pushed up inequality and
relative poverty in France. Relative poverty and, notably, child poverty, have increased in Germany due to policy responses combined with the increasing inequality of market income.
2014
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/88089/1/WP474.pdf
Bargain, Oliver and Callan, Tim and Doorley, Karina and Keane, Claire (2014) Changes in Income Distributions and the Role of Tax-benefit Policy During the Great Recession: An International Perspective. ESRI WP474. January 2014. [Working Paper]
http://aei.pitt.edu/88089/
oai:aei.pitt.edu:88107
2018-03-12T18:53:42Z
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7375626A656374733D46:46303130
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Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets. ESRI WP496. February 2015
Savage, Michael
Callan, Tim
tax policy
Ireland
Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey. With some exceptions, most notably the Living Costs and Food Survey (LCF) in the UK, most national expenditure surveys are not suitable for use in detailed modelling of the direct tax and welfare system. This makes approaches which impute expenditure data into detailed income surveys of considerable interest. In this paper, we assess the sensitivity of the distributional effects of indirect taxes to the choice between actual, estimated and imputed expenditure data. By doing so, the analysis here serves as an updated picture of the distributional effects of the indirect tax system in Ireland, as well as a base for future microsimulation analysis of simultaneous direct tax, indirect tax and welfare reform.
2015
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/88107/1/WP496.pdf
Savage, Michael and Callan, Tim (2015) Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets. ESRI WP496. February 2015. [Working Paper]
http://aei.pitt.edu/88107/
oai:aei.pitt.edu:93633
2018-08-22T21:06:29Z
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74797065733D64697363757373696F6E7061706572
On the Stock Markets’ Reactions to Taxation
and Public Expenditure. LEQS Discussion Paper No. 115/2016 September 2016
Foresti, Pasquale
Napolitano, Oreste
tax policy
banks/financial markets
capital, goods, services, workers
In this paper a panel analysis is employed to investigate the effects of governments’
expenditure and taxation on stock market indexes in 11 members of the Eurozone. A
significant number of studies have focused on the effects of monetary policy on the Eurozone
stock markets, while only a limited number of papers have investigated the effects of fiscal
policy on the stock markets. Therefore, we know little, if anything, on the sign and the
stability of the stock markets’ reaction to taxation and public expenditure. Our results show
that fiscal maneuvers influence stock markets and that, following an increase (decrease) in
public deficit, stock markets indexes go down (up). Nevertheless, further analysis shows that
the signs of the estimated stock markets’ reactions are not constant over time and that they
can change according to the surrounding macroeconomic scenario.
2016-09
Discussion Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/93633/1/LEQSPaper115.pdf
http://www.lse.ac.uk/european-institute/research/leqs-discussion-paper-series/papers
Foresti, Pasquale and Napolitano, Oreste (2016) On the Stock Markets’ Reactions to Taxation and Public Expenditure. LEQS Discussion Paper No. 115/2016 September 2016. [Discussion Paper]
http://aei.pitt.edu/93633/
oai:aei.pitt.edu:96349
2019-03-12T13:38:54Z
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Tax and Taxable Capacity: Ireland in Comparative Perspective. Quarterly Economic Commentary-Winter 2012/Research Note
Callan, Tim
SDavage, Michael
tax policy
Ireland
What role can increases in tax revenue be expected to play in Ireland’s transition to a new long-run fiscal equilibrium? Ireland is widely perceived as having had a low tax regime through the boom and bubble period. Tax increases have featured strongly as part of Ireland’s economic adjustment programme. How much scope is there for further increases? Has Ireland come close to the limits of tax revenue from incomes? In this note, we provide some international perspectives on these issues. We build on the approach proposed by the Irish Fiscal Advisory Council – a hybrid measure of GDP and GNP to represent Ireland’s taxable capacity – to provide more meaningful comparisons of tax ratios in Ireland and in other EU countries.
2016
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/96349/1/RN20120401.pdf
Callan, Tim and SDavage, Michael (2016) Tax and Taxable Capacity: Ireland in Comparative Perspective. Quarterly Economic Commentary-Winter 2012/Research Note. UNSPECIFIED.
http://aei.pitt.edu/96349/
oai:aei.pitt.edu:97365
2019-05-17T23:10:12Z
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Harmonization of Corporate
Tax Base in the EU: An Idea
Whose Time Has Come? Bruges Political Research Papers 76/2019
Chelyadina, Inga
tax policy
On 25 October 2016, the European Commission (EC) presented two legislative proposals to
create a Common Consolidated Corporate Tax Base (CCCTB) for the European Union (EU).
The proposals represent a re-launch of the 2011 CCCTB proposal, which was blocked by
the Council. The 2011 file proposed a creation of an optional tax base, in which enterprises
would have been able to choose whether to apply the national rules or the common ones. In
the 2016 proposal, however, the European Commission intended to make the CCCTB
compulsory for multinational enterprises. The paper uses the multiple streams theoretical
framework to explain the failure of previous attempts and the potential success of the 2016
ambitious re-launch. The main argument states that there has been no coupling of policy
streams in 1988 and 2011, however in 2016 the European Commission managed to couple
three policy streams (problems, solutions and politics) and use the window of opportunity.
2019-04
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/97365/1/wp76_chelyadina.pdf
https://www.coleurope.eu/study/european-political-and-administrative-studies/research-publications/bruges-political-research
Chelyadina, Inga (2019) Harmonization of Corporate Tax Base in the EU: An Idea Whose Time Has Come? Bruges Political Research Papers 76/2019. [Policy Paper]
http://aei.pitt.edu/97365/
oai:aei.pitt.edu:98265
2019-09-19T15:23:41Z
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Changes in income distributions and the role of tax-benefit policy during the Great Recession: an international perspective. ESRI working paper no. 474, January 2014
Bargain, Olivier
Callan, Tim
Doorley, Karina
Keane, Claire
tax policy
France
Germany
Ireland
U.K.
poverty
financial crisis 2008-on/reforms/economic governance
This paper examines the impact on inequality and poverty of the economic crisis in four European countries, namely France, Germany, the UK and Ireland, and the contribution of tax and benefit policy changes. The period examined, 2008 to 2010, was one of great economic turmoil, yet it is unclear whether changes in inequality and poverty rates over this time period were mainly driven by changes in market income distributions or by tax- benefit policy reforms. We disentangle these effects by producing counterfactual ("no reform") scenarios using tax-benefit microsimulation and representative household surveys of each country. For the period under study, we find that the policy reaction has contributed to stabilizing or even decreasing inequality and relative poverty in the UK, France and especially in Ireland, a country where rising unemployment would have otherwise increased poverty. Market income inequality has nonetheless pushed up inequality and relative poverty in France. Relative poverty and, notably, child poverty, have increased in Germany due to policy responses combined with the increasing inequality of market income.
2014
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98265/1/WP474.pdf
Bargain, Olivier and Callan, Tim and Doorley, Karina and Keane, Claire (2014) Changes in income distributions and the role of tax-benefit policy during the Great Recession: an international perspective. ESRI working paper no. 474, January 2014. [Working Paper]
http://aei.pitt.edu/98265/
oai:aei.pitt.edu:98524
2019-10-24T15:50:25Z
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ASSESSING VULNERABILITY OF SELECTED SECTORS UNDER ENVIRONMENTAL TAX REFORM. ESRI Research Bulletin 2009/2/2
Fitz Gerald, John
Keeney, Mary
Scott, Sue
environmental policy (including international arena)
tax policy
A carbon tax, or a well-designed trading scheme that ensures a credible long-term price on all emissions, would certainly be part of an efficient global system for the reduction of carbon emissions. But what if only some countries impose a carbon price? Could it be that energy-intensive industries would be made uncompetitive in the countries which impose a carbon price? John Fitz Gerald, Mary Keeney and Sue Scott examine whether such fears are justified for key industrial sectors in a recent paper.*
2009
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98524/1/RB20090202.pdf
Fitz Gerald, John and Keeney, Mary and Scott, Sue (2009) ASSESSING VULNERABILITY OF SELECTED SECTORS UNDER ENVIRONMENTAL TAX REFORM. ESRI Research Bulletin 2009/2/2. UNSPECIFIED.
http://aei.pitt.edu/98524/
oai:aei.pitt.edu:98546
2019-09-09T14:47:51Z
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BASE-BROADENING TAX REFORMS. ESRI Research Bulletin 2010/2/4
Callan, Tim
Keane, Claire
Walsh, John R.
tax policy
At given levels of economic activity, increases in tax revenue require either higher tax rates or a wider tax base. Higher tax rates cause greater distortions to economic decisions, so widening of the tax base is preferred on efficiency grounds. But considerations of fairness and ability to pay are also relevant, as pointed out by Geary Lecturer, James Poterba: “There is often a trade-off between an efficient tax system which has a very broad base and low rates and a tax system which ....does not put substantial burdens on those with relatively low ability to pay”. (Poterba, 2010, p. 135) The balance between these considerations cannot be decided on a purely theoretical basis: careful analysis of particular proposals for widening of the tax base or changes in tax structure are needed. Recent research under the Institute’s programme for Taxation, Welfare and Pensions has helped to clarify the impact of alternative base-widening options in three areas: property tax, the tax treatment of pension contributions, and the tax treatment of child benefit. Brief summaries of the findings of each of these pieces of research are given here, and links to the full publications are to be found at the end of this article.
2010
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98546/1/RB20100204.pdf
Callan, Tim and Keane, Claire and Walsh, John R. (2010) BASE-BROADENING TAX REFORMS. ESRI Research Bulletin 2010/2/4. UNSPECIFIED.
http://aei.pitt.edu/98546/
oai:aei.pitt.edu:98561
2019-11-08T17:06:04Z
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The Macro-economic Impact of Changing the Rate of Corporation Tax. ESRI Research Bulletin 2011/2/1
Conefrey, Thomas
FitzGerald, John
tax policy
The size and importance of the market services sector within the Irish economy has increased dramatically since the mid 1990s and the sector now accounts for a significant share of overall exports. The rise in output and employment in market services coincided with the reduction in the corporation tax rate applicable to the sector from 40 per cent in 1994 to 12½ per cent in 2003. This low corporation tax regime was introduced for the manufacturing sector in the late 1950s. However, the exceptional growth in that sector peaked in the 1990s and thus the precise impact of the low tax rate for the manufacturing sector is not obvious. The extension of this low tax regime to the business and financial services sector after 1994 constitutes a natural experiment which allows us to consider the before and after periods and to derive an estimate of the macroeconomic impact of this tax change.
2011
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98561/1/RB20110201.pdf
Conefrey, Thomas and FitzGerald, John (2011) The Macro-economic Impact of Changing the Rate of Corporation Tax. ESRI Research Bulletin 2011/2/1. UNSPECIFIED.
http://aei.pitt.edu/98561/
oai:aei.pitt.edu:98567
2019-09-12T17:39:03Z
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What Has Happened to Marginal Tax Rates? ESRI Research Bulletin 2011/3/4
Callan, Tim
Crilly, Niamh
Keane, Claire
Walsh, John R.
tax policy
As the economy boomed in the early 2000s, income tax rates were reduced, tax
credits were increased and the standard rate band was widened. With the onset
of the crisis in 2007‐2008, and the collapse of revenues from capital gains tax and
stamp duty, major increases in taxes on income were introduced to sustain and
increase tax revenue.What has been the net impact of these policy changes on
marginal effective rates of tax on income? This is one of the topics examined in a
recent conference paper.†
2011
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98567/1/RB20110304.pdf
Callan, Tim and Crilly, Niamh and Keane, Claire and Walsh, John R. (2011) What Has Happened to Marginal Tax Rates? ESRI Research Bulletin 2011/3/4. UNSPECIFIED.
http://aei.pitt.edu/98567/
oai:aei.pitt.edu:98574
2019-11-08T17:03:49Z
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The Macro-Economic Effects of Raising Revenue through Different Taxes. ESRI Research Bulletin 2012/4/2
FitzGerald, John
tax policy
All taxes have negative effects on the economy, but some taxes have particularly harmful effects on employment and GNP. A recently published article(1) considers the impact on the economy of raising revenue through three different tax instruments: a carbon tax, a lump sum tax (similar to a flat property tax) and taxes on income.2 In the article each of the three taxes were increased by a similar amount, so as to reduce government borrowing, ex ante, by around 0.5 per cent of GDP. This means that the macro-economic effects of each tax change can be directly compared. The article then analysed the medium-term macro-economic effects of these three different tax changes using the ESRI’s HERMES model of the Irish economy. In each case the results of the tax increase is compared to a “no policy change” scenario.
2012
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98574/1/RB20120402.pdf
FitzGerald, John (2012) The Macro-Economic Effects of Raising Revenue through Different Taxes. ESRI Research Bulletin 2012/4/2. UNSPECIFIED.
http://aei.pitt.edu/98574/
oai:aei.pitt.edu:98746
2019-10-24T19:41:35Z
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EUROFRAME - European Forecasting Network. Economic Assessment of the Euro Area: Forecasts and Policy Analysis,
Autumn Report 2005. Special Policy Issue: Macroeconomic Differentials and Adjustment in the Euro Area: The Future of Corporate Taxation in the EU. October 2005
Author, No
tax policy
EMU/EMS/euro
EUROFRAME - European Forecasting Network predicts that the Euro Area economic growth will remain weak relative to other major economies, with GDP projected to rise by just 1.2 per cent in 2005, compared to growth of 2.6 per cent in the OECD area. Private sector investment and trade growth were particularly disappointing in the first half of 2005 in the Euro Area, where our projections for GDP growth have been revised downwards by roughly 0.2-0.3 percentage points per annum since the Spring Report. This revision may seem relatively modest given a rise in the oil price of roughly $20 per barrel over this period. While the oil price rise lifts inflationary pressures in the Euro Area, the negative impact on growth is largely offset by the combined effects of a fall in both real and nominal long-term interest rates and by a modest depreciation of the euro. These two developments should help stimulate investment growth and external demand, offsetting the downward pressure on consumer demand from higher prices.
2005-10
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98746/1/SUSTAT20.pdf
Author, No (2005) EUROFRAME - European Forecasting Network. Economic Assessment of the Euro Area: Forecasts and Policy Analysis, Autumn Report 2005. Special Policy Issue: Macroeconomic Differentials and Adjustment in the Euro Area: The Future of Corporate Taxation in the EU. October 2005. UNSPECIFIED.
http://aei.pitt.edu/98746/
oai:aei.pitt.edu:98778
2019-10-31T20:50:56Z
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TAX REFORM: SELECTED ISSUES. ESRI RESEARCH SERIES NUMBER 12 OCTOBER 2009
Callan, Tim
Keane, Claire
Walsh, John R.
tax policy
Ireland
The report of the Commission on Taxation (2009) documents an agenda for the reform of taxation at a time when the public finances are under very severe pressure. It would undoubtedly be easier to reform taxation at a time when the overall tax take could be reduced, rather than when gains and losses must balance out in a revenue-neutral fashion. It is still more difficult if reforms have to be introduced at a time when, for macroeconomic reasons, the overall tax take must rise.1 But even when facing the task of increasing revenues, there are choices to be made between increasing rates on the existing base, and broadening the base, without an increase in rates. As Poterba (2009) stated in this year’s Geary Lecture, a touchstone result in public finance is that …the distortionary cost of a tax system depends not on the level of tax rates but on the square of tax rates.2 This makes a strong argument for base-broadening rather than rate increases, which informs much of the report of the Commission on Taxation.
2009-10
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98778/1/RS012_Callan.pdf
Callan, Tim and Keane, Claire and Walsh, John R. (2009) TAX REFORM: SELECTED ISSUES. ESRI RESEARCH SERIES NUMBER 12 OCTOBER 2009. UNSPECIFIED.
http://aei.pitt.edu/98778/
oai:aei.pitt.edu:98967
2019-10-31T19:53:36Z
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Making and Breaking Tax Systems. ESRI FORTY-SECOND GEARY LECTURE, 2012
Besley, Timothy
tax policy
The above quote is from an article by Schumpeter which is often thought of
as one of the founding articles in the field of fiscal sociology. I am fairly
certain that many economists, even those who work in the field of public
finance, have not engaged very much with the issues that Schumpeter raises
here. It is worth bearing in mind he wrote the words above in an era when it
was common for governments of the most prosperous countries to raise around
10 per cent of GDP in taxes. Even then, the question that pre-occupied
Schumpeter was whether and how revenues on that scale were sustainable.
This requires a proper appreciation of the economic, social and political forces
that make tax raising possible.
2012
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98967/1/GLS42.pdf
Besley, Timothy (2012) Making and Breaking Tax Systems. ESRI FORTY-SECOND GEARY LECTURE, 2012. UNSPECIFIED.
http://aei.pitt.edu/98967/
oai:aei.pitt.edu:98990
2019-10-23T14:18:05Z
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TAXES, TRANSFERS AND LABOUR MARKET RESPONSES: WHAT CAN
MICROSIMULATION TELL US? ESRI Policy Research Series, 2000
Callan, Tim
Moffitt, Robert A
Creedy, John
Duncan, Alan
van Soest, Arthur
Das, Marcel
Doris, Aedin
Nolan, Brian
employment/labour market
tax policy
Ireland
Netherlands
table of contents:
SIMULATING TRANSFER PROGRAMMES AND LABOUR SUPPLY
Robert A. Moffitt
BEHAVIOURAL MICROSIMULATION METHODS FOR POLICY ANALYSIS
John Creedy and Alan Duncan
FAMILY LABOUR SUPPLY AND PROPOSED TAX REFORMS
IN THE NETHERLANDS
Arthur van Soest and Marcel Das
TAXES, TRANSFERS AND LABOUR MARKET RESPONSES IN
IRELAND: WHERE DO WE GO FROM HERE?
Tim Callan, Aedin Doris and Brian Nolan
2000
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/98990/1/PRS36.pdf
Callan, Tim and Moffitt, Robert A and Creedy, John and Duncan, Alan and van Soest, Arthur and Das, Marcel and Doris, Aedin and Nolan, Brian (2000) TAXES, TRANSFERS AND LABOUR MARKET RESPONSES: WHAT CAN MICROSIMULATION TELL US? ESRI Policy Research Series, 2000. [Policy Paper]
http://aei.pitt.edu/98990/
oai:aei.pitt.edu:99005
2019-09-22T21:28:57Z
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BUDGET PERSPECTIVES 2006
Barrett, Alan
Bergin, Adele
Coleman, Kieran
McHale, John
Morgenroth, Edgar
Walsh, John
tax policy
Ireland
budgets & financing
welfare state
1. ASSESSING AGE-RELATED PRESSURES ON THE PUBLIC FINANCES 2005 TO 2050
Alan Barrett and Adele Bergin
2. PERSPECTIVES ON RETIREMENT SAVING POLICIES IN IRELAND
John McHale
3. TAX EXPENDITURES
Tim Callan, John Walsh, Kieran Coleman
4. WASTE COLLECTION, DOUBLE TAXATION AND LOCAL FINANCE
Edgar Morgenroth
Callan, Tim
Doris, Aedin
2005
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99005/1/2006.pdf
Barrett, Alan and Bergin, Adele and Coleman, Kieran and McHale, John and Morgenroth, Edgar and Walsh, John (2005) BUDGET PERSPECTIVES 2006. [Policy Paper]
http://aei.pitt.edu/99005/
oai:aei.pitt.edu:99009
2019-09-22T14:41:32Z
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BUDGET PERSPECTIVES 2008. IS EU COORDINATION NEEDED FOR CORPORATE TAXATION?
van der Horst, Albert
tax policy
Ireland
budgets & financing
business/private economic activity
Should EU-member states give up their rights to design their own corporate income tax? Currently, member states are free to set their tax rates and are allowed to design their tax base as long as it does not constitute harmful tax competition. This is regulated in the Code of Conduct, which is not a legally binding instrument but does have political force. By adopting this Code, the member states have undertaken to roll back existing tax measures that constitute harmful tax competition and refrain from introducing any such measures in the future.
Callan, Tim
2008
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99009/1/2008.taxatin.pdf
van der Horst, Albert (2008) BUDGET PERSPECTIVES 2008. IS EU COORDINATION NEEDED FOR CORPORATE TAXATION? [Policy Paper]
http://aei.pitt.edu/99009/
oai:aei.pitt.edu:99012
2019-09-22T21:54:25Z
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BUDGET PERSPECTIVES 2015, PAPER 3. Welfare Targeting and Work Incentives. June 2014
Savage, Michael
Callan, Tim
Keane, Claire
Kelly, Elish
Walsh, John R.
employment/labour market
tax policy
Ireland
welfare state
Tax and welfare policies must strike a balance between providing income support to those in need and maintaining a financial incentive to work. This paper focuses mainly on the latter objective, identifying the financial incentive to work as measured by the replacement rate – the ratio of out-of-work income to in-work income. While a high ratio is positive in terms of the income support function, it reduces the financial gain from employment. The analysis shows that high replacement rates tend to be found for individuals who receive payments in respect of adults or children who are financially dependant on a jobseeker. However, most of Ireland’s unemployed individuals are single or do not receive additional payments in respect of adults or children. The proportion of non-workers facing high replacement rates is similar to that in the UK. The Irish Rent Supplement scheme is one factor leading to more very high replacement rates than the UK’s Housing Benefit. Monitoring the impact of the shift to a new Housing Assistance Payment will be important in this context.
2014
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99012/1/2015.3.pdf
Savage, Michael and Callan, Tim and Keane, Claire and Kelly, Elish and Walsh, John R. (2014) BUDGET PERSPECTIVES 2015, PAPER 3. Welfare Targeting and Work Incentives. June 2014. [Policy Paper]
http://aei.pitt.edu/99012/
oai:aei.pitt.edu:99013
2019-09-22T21:36:54Z
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BUDGET PERSPECTIVES 2016, PAPER 1. Exploring Tax and Welfare Options. June 2015
Callan, T.
Colgan, B.
Savage, M.
Walsh, J.R.
tax policy
Ireland
budgets & financing
welfare state
Budgetary policies on income-related taxes and welfare must find a balance between providing income support to those in need and maintaining a financial incentive to work which supports high employment. This paper focuses principally on the “cash” or “first round” impact of tax and welfare policy changes across the income distribution. Incentive issues are considered in Section 5 of this paper, and in a companion paper to this conference (Savage et al., 2015).
2015
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99013/1/2016.1.pdf
Callan, T. and Colgan, B. and Savage, M. and Walsh, J.R. (2015) BUDGET PERSPECTIVES 2016, PAPER 1. Exploring Tax and Welfare Options. June 2015. [Policy Paper]
http://aei.pitt.edu/99013/
oai:aei.pitt.edu:99014
2019-09-22T14:37:49Z
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BUDGET PERSPECTIVES 2016, PAPER 2. Making Work Pay More:
Recent Initiatives. June 2015
Callan, T.
Colgan, B.
Savage, M.
Walsh, J.R.
employment/labour market
tax policy
Ireland
budgets & financing
This paper examines the financial incentives to work implicit in the Irish tax and benefit system, focusing in particular on incentives facing those who are unemployed and in receipt of Jobseeker’s Benefit or Jobseeker’s Assistance. The results, based on an analysis of current incomes, benefits and taxes, suggest that more than eight out of ten of these unemployed jobseekers would see their income increase by at least 40 per cent upon taking up employment. Fewer than 3 per cent of these individuals would, in the short-term, be financially better off not in work. The risk of facing weak financial incentives to work is higher for unemployed persons with a spouse and children, as the income support goal of the welfare system means that they tend to have higher welfare payments. However, even among that group, fewer than 1 in 15 would be financially better off not working. Our analysis shows that a recent policy initiative, the Back to Work Family Dividend, announced in Budget 2015, clearly improves the immediate financial incentives to work for this group.
2015
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99014/1/2016.2.pdf
Callan, T. and Colgan, B. and Savage, M. and Walsh, J.R. (2015) BUDGET PERSPECTIVES 2016, PAPER 2. Making Work Pay More: Recent Initiatives. June 2015. [Policy Paper]
http://aei.pitt.edu/99014/
oai:aei.pitt.edu:99023
2019-10-24T21:23:08Z
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INCOME TAX AND SOCIAL
WELFARE REFORMS:
MODEL-BASED ESTIMATES OF
THE EFFECTS ON HOUSEHOLDS. ESRI Working Paper No. 6, January 1989
Callan, Tim
Nolan, Brian
tax policy
Ireland
welfare state
There is no shortage of proposals to reform the income tax
and social welfare systems. Reports by the Commission on
Taxation (1982), the Commission on Social Welfare (1986), the
National Economic and Social Council (1986), and plans put
forward by several political parties have produced a range of
alternative proposals. While the aggregate costs of these
reforms have been costed, to varying degrees of accuracy,
very little information is available on the distributional
implications i.e. the question of who gains and who loses
from the particular reform.
1989
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99023/1/WP6.pdf
Callan, Tim and Nolan, Brian (1989) INCOME TAX AND SOCIAL WELFARE REFORMS: MODEL-BASED ESTIMATES OF THE EFFECTS ON HOUSEHOLDS. ESRI Working Paper No. 6, January 1989. [Working Paper]
http://aei.pitt.edu/99023/
oai:aei.pitt.edu:99029
2019-10-24T21:28:31Z
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TAX REFORM AND INCOME
DISTRIBUTION IN THE
MEDIUM TERM. ESRI Working Paper No. 11, October 1989
Fitz Gerald, John D.
tax policy
Ireland
economic and financial affairs
This paper considers how future macro-economic developments in the Irish economy and
elsewhere are likely to affect the distribution of income and the tax system. In particular it
examines how 1992 and related developments will affect the scope for using the tax system to
change the distribution of income. In addition, using the ESRI's macro-economic model it
explores the extent to which policy on income distribution is likely to be constrained by the
existing structure of the economy.
1989
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99029/1/WP11.pdf
Fitz Gerald, John D. (1989) TAX REFORM AND INCOME DISTRIBUTION IN THE MEDIUM TERM. ESRI Working Paper No. 11, October 1989. [Working Paper]
http://aei.pitt.edu/99029/
oai:aei.pitt.edu:99030
2019-11-29T22:20:02Z
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TAXATION, SOCIAL INSURANCE
AND POVERTY IN IRELAND. ESRI Working Paper No. 12, October 1989
Nolan, Brian
Callan, Tim
tax policy
Ireland
poverty
welfare state
What impact does direct taxation - in other words income tax and
social security contributions, in this context - have on the poor in
Ireland? We know that income tax rates are relatively high here, and
that the PAYE sector bears a very large part of the direct tax burden.
This has lead to repeated calls for tax reform and/or tax reductions in
recent years, with the two not always being distinguished. What we
do not known is what effect, if any, direct tax currently has on those at
low income levels, and how these groups might therefore be affected
by the various proposals which have been made for tax reductions/reforms.
1989
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99030/1/WP12.pdf
Nolan, Brian and Callan, Tim (1989) TAXATION, SOCIAL INSURANCE AND POVERTY IN IRELAND. ESRI Working Paper No. 12, October 1989. [Working Paper]
http://aei.pitt.edu/99030/
oai:aei.pitt.edu:99035
2019-12-29T20:59:32Z
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Household Composition, Living Standards,
and “Needs”. ESRI Working Paper No. 106, 1999
Conniffe, Denis
Nolan, Brian
Whelan, Christopher T.
tax policy
Ireland
welfare state
This study uses the 1987 ESRI Survey of Income Distribution, Poverty and
Use of State Services and the 1994 Living in Ireland Survey to examine two issues of
immediate relevance to Irish tax and social welfare policy. The first is how the living
standards of different household types have been evolving in recent years. The second
is the relationship between the “needs” of one household type versus another - for
example a single adult versus a couple, or a couple with no children versus a couple
with four children. Both issues are critical for the Inter-Departmental Working Group
set up in 1998 to examine the treatment of married, cohabiting and one-parent
households under the tax and social welfare codes. This study was undertaken in the
first instance as a contribution to the work of that group, and is being published in
order to inform the wider debate of these issues. In this introductory chapter we
outline the issues to be addressed, and then look at how household composition has
been changing over the period to provide the background for the remainder of the
study.
1999
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/99035/1/WP106.pdf
Conniffe, Denis and Nolan, Brian and Whelan, Christopher T. (1999) Household Composition, Living Standards, and “Needs”. ESRI Working Paper No. 106, 1999. [Working Paper]
http://aei.pitt.edu/99035/
oai:aei.pitt.edu:100911
2020-05-02T20:24:21Z
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ENVIRONMENTAL ACCOUNTS: TIME SERIES + ECO-TAXES
Scott, S.
Curtis, J.
Eakins, J.
Fitz Gerald, J.
Hore, J.
environmental policy (including international arena)
tax policy
Ireland
This study was commissioned by the European Commission in cooperation with Eurostat with the
objective of improving and extending the scope of the environmental accounts for Ireland. It follows
two previous studies, Pilot Environmental Accounts published by the Central Statistics Office and the
Satellite Environmental Accounts for Ireland 1996, unpublished report to Eurostat (2000). As indicated
in the title, this study presents time series, which in some cases are of considerable length, and provides
information on what could loosely be called eco-taxes. Additionally, where feasible the study relates
environmental information to the underlying economic magnitudes and movements, and broadens the
information considerably.
The report consists of three self-contained sections. The sections cover (1) emissions to air, (2)
discharges to water and (3) disposals of solid waste and these three types of releases to the environment
are disaggregated according to NACE Rev 1 by five major economic sectors:
Agriculture/forestry/fishing
Energy transformation
Industry
Transport
Services
Households
though in some areas the breakdown is unavoidably less detailed and it is more detailed in others.
Section 1 on emissions to air concentrates on greenhouse gases and on improving the underlying
information on energy use. Behavioural analyses have been hampered in the past by inadequate time-series
of energy-related prices and taxes so that a large effort was devoted here to presenting coherent
time-series of these items.
2001
Policy Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/100911/1/BKMNEXT124.pdf
Scott, S. and Curtis, J. and Eakins, J. and Fitz Gerald, J. and Hore, J. (2001) ENVIRONMENTAL ACCOUNTS: TIME SERIES + ECO-TAXES. [Policy Paper]
http://aei.pitt.edu/100911/
oai:aei.pitt.edu:101744
2019-12-11T16:30:44Z
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DISTRIBUTIONAL IMPACT OF TAX AND WELFARE POLICIES: BUDGET 2018. Quarterly Economic Commentary Special Article, WINTER 2017.
Callan, Tim
Bercholz, Maxime
Doorley, Karina
Keane, Claire
Regan, Mark
Savage, Michael
Walsh, John R.
tax policy
Ireland
welfare state
This article examines the impact of the tax and welfare changes introduced in Budget 2018 on the distribution of income across households. The analysis uses SWITCH, the ESRI tax-benefit model, which is based on data gathered by the CSO for almost 8,000 households in its nationally representative Survey of Income and Living Conditions for 2013 and 2014, calibrated to represent the 2018 population. The impact of policy is measured against a distributionally neutral benchmark – a budget which would index the money value of tax credits and welfare payment rates in line with expected growth in wages of about 3.1 per cent.
Key findings include the fact that the overall impact of policy was to reduce incomes somewhat below the levels which would have obtained if tax and welfare parameters were simply indexed in line with wage growth. The average loss across all households is close to 0.4 per cent. At low income levels, these reductions, relative to a wage-indexed policy, were in the region of 0.6 per cent; at high income levels, the reductions were in the region of 0.2 per cent.
Analysis at family unit level reveals losses of close to 0.4 per cent, compared to a neutral benchmark, for most family types. Losses are slightly lower (less than 0.2 per cent) for single employees without children, and for double earner couples without children. Somewhat greater losses (0.6 per cent) are identified for retired couples, and a family type category which includes those who are outside the labour force – mainly in education, ill or disabled.
2017
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/101744/1/QEC2017WIN_SA_Callan.pdf
Callan, Tim and Bercholz, Maxime and Doorley, Karina and Keane, Claire and Regan, Mark and Savage, Michael and Walsh, John R. (2017) DISTRIBUTIONAL IMPACT OF TAX AND WELFARE POLICIES: BUDGET 2018. Quarterly Economic Commentary Special Article, WINTER 2017. [Working Paper]
http://aei.pitt.edu/101744/
oai:aei.pitt.edu:101776
2019-12-26T18:08:53Z
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Taxation, Work and Gender Equality in
Ireland. ESRI DISCUSSION PAPER SERIES IZA DP No. 11495, April 2018
Doorley, Karina
employment/labour market
tax policy
gender policy/equal opportunity
In most developed countries, economies are facing population ageing, falling fertility
rates and stagnating labour force participation. The ability of governments to fund future
pension and health-care expenditure relies to a large extent on income tax and social
security receipts from workers. Policymakers are generally in agreement that increasing
the labour force participation of women, without reducing the fertility rate, is needed. In
the year 2000, with the aim of increasing women’s labour market participation, a partial
individualisation of the Irish income tax system was initiated. Using the Living in Ireland
survey and a difference-in-differences framework, I investigate whether this reform had any
effect on female labour supply and caring duties. I find that the labour force participation
rate of married women increased by 5-6 percentage points in the wake of the reform,
hours of work increased by two per week and hours of unpaid childcare decreased by
approximately the same margin.
2018-04
Discussion Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/101776/1/OPEA162.pdf
Doorley, Karina (2018) Taxation, Work and Gender Equality in Ireland. ESRI DISCUSSION PAPER SERIES IZA DP No. 11495, April 2018. [Discussion Paper]
http://aei.pitt.edu/101776/
oai:aei.pitt.edu:101787
2019-12-26T18:31:48Z
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Scenarios and Distributional
Implications of a Household
Wealth Tax in Ireland. ifo DICE Report 2/2018 June Volume 16
Lawless, Martina
Lynch, Donal
tax policy
Ireland
This paper looks at a range of different wealth tax
structures and their potential impact in terms of population
coverage and tax yield using household level
data on wealth in Ireland. We calculate a number of scenarios
based on stylised examples of wealth tax structures
similar to those in existence in other European
countries. Our results give a wide range of possible scenarios;
applying other country models shows how variations
in the exemptions and thresholds can result in
less than 1% to almost 50% of households being liable
to a wealth tax. The scenarios we investigate show that
varying the level of the threshold is the key determinant
of the number of households that will be affected,
which is in keeping with the concentration of wealth at
the upper end of the wealth distribution. Given the
numbers of households affected, the treatment of the
household’s main residence (which is the largest asset
for almost all households, apart from the very wealthiest)
is an important factor in the level of average tax
payment and hence total revenues raised.
2018-06
Discussion Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/101787/1/OPEA167.pdf
Lawless, Martina and Lynch, Donal (2018) Scenarios and Distributional Implications of a Household Wealth Tax in Ireland. ifo DICE Report 2/2018 June Volume 16. [Discussion Paper]
http://aei.pitt.edu/101787/
oai:aei.pitt.edu:101830
2019-12-11T16:26:44Z
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The Tax Treatment of Pension Contributions in Ireland. Quarterly Economic Commentary Special Article, Summer 2018
Doorley, K.
Callan, T.
Regan, M.
Walsh, J.R.
tax policy
Ireland
welfare state
Tax treatments of pensions vary widely across countries. This paper examines the current tax treatment of pension contributions in Ireland and some widely discussed alternatives, including equalising the tax relief available to low and high earners. The analysis takes into account both explicit contributions in the private sector, and the implicit value of publicly funded pensions.
2018
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/101830/1/QEC2018SUM_SA_Doorley_(1).pdf
Doorley, K. and Callan, T. and Regan, M. and Walsh, J.R. (2018) The Tax Treatment of Pension Contributions in Ireland. Quarterly Economic Commentary Special Article, Summer 2018. [Working Paper]
http://aei.pitt.edu/101830/
oai:aei.pitt.edu:101839
2019-12-11T16:25:35Z
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Carbon taxation in Ireland: Distributional effects of revenue recycling policies. Quarterly Economic Commentary Special Article, Summer 2019.
Tovar Reaños, M.A.
Lynch, Muireann
environmental policy (including international arena)
tax policy
Ireland
We calculate the impact of an increase in carbon taxation on carbon emissions and on income inequality. Carbon emissions reduce by 3.94 per cent for a carbon tax increase of €30 per tonne, and 10.24 per cent for an increase of €80 per tonne. Carbon taxation is found to be regressive, with poorer households spending a greater proportion of their income on the tax than more affluent households. However, returning the carbon tax revenues to households reverses this regressive effect, and the net policy effect is progressive. A ‘carbon cheque’ that distributes the revenues equally to every household leads to small changes in income inequality, while a targeted mechanism that directs more of the revenues towards less affluent households is more progressive, and actually reduces income inequality. The targeted mechanism resembles recycling the revenues through the tax and welfare system, and thus has lower administrative costs than a ‘carbon cheque’.
2019
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/101839/1/QEC2019SUM_SA_Lynch.pdf
Tovar Reaños, M.A. and Lynch, Muireann (2019) Carbon taxation in Ireland: Distributional effects of revenue recycling policies. Quarterly Economic Commentary Special Article, Summer 2019. [Working Paper]
http://aei.pitt.edu/101839/
oai:aei.pitt.edu:101992
2019-12-11T18:53:47Z
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ANALYSING THE DISTRIBUTIONAL IMPACT OF INDIRECT TAXES: A NEW APPROACH FOR IRELAND. ESRI Research Bulletin 2017/07
Savage, Michael
tax policy
Ireland
When considering changes to tax policy, it is important to know who is likely to be affected and to what extent. Simulating the effects of changes in direct taxation (e.g. income tax) requires reliable data on incomes, while simulating the effects of changes in indirect taxation (e.g. VAT) requires reliable data on expenditure. Because no single Irish data set contains detailed information on both household incomes and expenditures, simulating the overall impact of both direct and indirect taxes for different income and social groups can be difficult. The present paper applied a method for estimating household expenditure and matching it to household income data. It is hoped that the method will improve our ability to simulate the impacts of proposed or actual changes in taxes in Ireland.
2017
Other
NonPeerReviewed
application/pdf
http://aei.pitt.edu/101992/1/RB20170302%2D1.pdf
Savage, Michael (2017) ANALYSING THE DISTRIBUTIONAL IMPACT OF INDIRECT TAXES: A NEW APPROACH FOR IRELAND. ESRI Research Bulletin 2017/07. UNSPECIFIED.
http://aei.pitt.edu/101992/
oai:aei.pitt.edu:102204
2019-12-29T22:46:43Z
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Corporate taxation and the location choice of foreign direct
investment in EU countries. ESRI WP591, March 2018
Davies, Ronald B.
Siedschlag, Iulia
Studnicka, Zuzanna
tax policy
business/private economic activity
general
This paper examines the impact of corporate taxation and other factors on the attractiveness
of EU countries to foreign direct investment. In comparison to previous analyses on the location choice
of multinational activity in the EU, we use an improved empirical methodology to account for more
flexible substitution patterns among alternative locations by considering groups of countries with
similar characteristics as location options. In addition, we account for the heterogeneity of investors’
behaviour by considering intra-EU investments and investments from outside the EU. Furthermore, we
identify and quantify similarities and differences with respect to the effects of corporate taxation and
the effects of other factors on the location choice of foreign affiliates in manufacturing and services.
2018
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/102204/1/WP591_(1).pdf
Davies, Ronald B. and Siedschlag, Iulia and Studnicka, Zuzanna (2018) Corporate taxation and the location choice of foreign direct investment in EU countries. ESRI WP591, March 2018. [Working Paper]
http://aei.pitt.edu/102204/
oai:aei.pitt.edu:102205
2020-02-28T14:34:17Z
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Dynamic tax revenue buoyancy estimates for a panel of
OECD countries. ESRI WP592, March 2018
Deli, Yota
Garcia Rodriguez, Abian
Kostarakos, Ilias
Varthalitis, Petros
tax policy
OECD
Ireland
In this paper we provide short- and long-run tax buoyancy estimates for a panel of OECD
countries. Our results indicate that total tax revenue estimates are not different from unity,
corporate income tax buoyancies exceed unity both in the long- and the short-run, while personal
income tax buoyancies are smaller than unity; these results are robust to controlling for changes in
the respective tax rates. Moreover, after taking into account the fluctuations of the business cycle, we
observe that CIT estimates are larger during periods of contraction rather than periods of economic
expansion; these results hold both for the whole panel and the Irish economy. Moreover, we examine
the effects of using GNP instead of GDP as a base of economic activity for the Irish economy. Although
the results are qualitatively the same, the differences need to be taken into account, especially form
an economic policy point of view.
2018
Working Paper
NonPeerReviewed
application/pdf
http://aei.pitt.edu/102205/1/WP592.pdf
Deli, Yota and Garcia Rodriguez, Abian and Kostarakos, Ilias and Varthalitis, Petros (2018) Dynamic tax revenue buoyancy estimates for a panel of OECD countries. ESRI WP592, March 2018. [Working Paper]
http://aei.pitt.edu/102205/metadataPrefix%3Doai_dc%26offset%3D102206%26set%3D7375626A656374733D44%253A44303031%253A44303031303337