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Climate policy and optimal public debt 气候政策和最优公共债务
IF 1 4区 经济学 Q3 ECONOMICS Pub Date : 2023-12-03 DOI: 10.1007/s10797-023-09814-9
Maximilian Kellner, Marco Runkel

Employing a two-period model with an environmental externality, this paper investigates the relation between emission taxation and the optimal level of public debt. The central insight is that the effect of emission taxation on optimal borrowing is ambiguous and may lead to lower or higher optimal debt. In the context of climate change, we even show that the counterintuitive result of a higher optimal debt level is likely in the short-run and possibly also in the long-run, a result that provides a novel rationale for public borrowing. Our basic arguments turn out to be robust against several generalization.

本文采用一个考虑环境外部性的两期模型,研究了排放税与公共债务最优水平之间的关系。核心观点是,排放税对最优借贷的影响是模糊的,可能导致更低或更高的最优债务。在气候变化的背景下,我们甚至表明,较高的最佳债务水平可能在短期内出现,也可能在长期内出现,这一结果为公共借款提供了一种新的理论基础。我们的基本论点被证明是强有力的,反对一些概括。
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引用次数: 0
Not so sweet: impacts of a soda tax on producers 不那么甜蜜:汽水税对生产商的影响
IF 1 4区 经济学 Q3 ECONOMICS Pub Date : 2023-11-22 DOI: 10.1007/s10797-023-09808-7
Judite Gonçalves, Roxanne Merenda, João Pereira dos Santos

Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on multiple firm-level outcomes. We find a 6.8% average decrease in domestic SSB sales, relative to bottled water. The soda tax hindered SSB firms’ financial health, namely net income, ability to convert receivables into cash, and liabilities. SSB producers/importers did not decrease wages, cut jobs, or modify their workforce toward higher R&D capacity. Forgone corporate income tax appears negligible compared to the government revenue generated by the tax itself.

葡萄牙于2017年开始征收含糖饮料税。本研究使用葡萄牙所有SSB生产商/进口商的独特行政会计数据,并以瓶装水公司为主要比较组进行事件研究设计,以评估税收对多个公司层面结果的因果影响。我们发现,相对于瓶装水,国内固态水的销量平均下降了6.8%。苏打税阻碍了SSB公司的财务健康,即净收入、将应收账款转换为现金的能力和负债。SSB生产商/进口商没有降低工资、裁员或调整劳动力以提高研发能力。与税收本身带来的政府收入相比,被放弃的企业所得税似乎微不足道。
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引用次数: 0
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China 应对假发票对增值税合规的挑战:中国进项增值税抵扣改革的准实验
4区 经济学 Q3 ECONOMICS Pub Date : 2023-11-14 DOI: 10.1007/s10797-023-09805-w
Sixia Chen, Yuan Fang, Shengfeng Lu, Haotian Zhang
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引用次数: 0
Tax policy design in a hierarchical model with occupational decisions 具有职业决策的分层模型中的税收政策设计
4区 经济学 Q3 ECONOMICS Pub Date : 2023-11-09 DOI: 10.1007/s10797-023-09806-9
Sebastián Castillo
Abstract This research examines the impact of occupational choices and tax evasion on the tax administration policy in a hierarchical tax model. The economy has two sectors, wage-earners and self-employment, with evasion only possible in the latter. Incorporating occupational decisions produces a smaller marginal tax rate and a larger budget for the IRS. However, the resources are still insufficient to audit all self-employed, resulting in distortions in occupational choices favoring self-employment. These distortions prevent production efficiency from achieving the optimum level, indicating that the Diamond-Mirrlees theorem is not applicable in this context. Finally, applying differential taxation represents a Pareto improvement, but it results in higher taxes for self-employment.
摘要本研究在分层税收模型中考察职业选择和偷税漏税对税收管理政策的影响。经济有两个部门,工薪阶层和自营职业者,只有后者才有可能逃税。将职业决策纳入其中会降低边际税率,增加国税局的预算。但是,资源仍然不足以审计所有自雇人士,从而导致有利于自雇人士的职业选择出现扭曲。这些扭曲阻碍了生产效率达到最优水平,表明Diamond-Mirrlees定理不适用于这种情况。最后,采用差别税收代表了帕累托改进,但它导致了对自营职业的更高税收。
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引用次数: 0
The EITC in rural and economically distressed areas: More bang per buck? 农村和经济困难地区的EITC:每一美元更有价值?
4区 经济学 Q3 ECONOMICS Pub Date : 2023-11-06 DOI: 10.1007/s10797-023-09798-6
Jacob E. Bastian
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引用次数: 0
Will fiscal transparency inhibit corporate tax avoidance? Evidence from China 财政透明度会抑制企业避税吗?来自中国的证据
4区 经济学 Q3 ECONOMICS Pub Date : 2023-10-31 DOI: 10.1007/s10797-023-09804-x
Chang Cai, Xiaomin Cao
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引用次数: 0
The fiscal and intergenerational burdens of brakes and subsidies for energy prices 能源价格刹车和补贴的财政和代际负担
4区 经济学 Q3 ECONOMICS Pub Date : 2023-10-30 DOI: 10.1007/s10797-023-09807-8
Johannes Huber, Christian Scharrer
Abstract We study the effects of different financing rules for untargeted energy price brakes and subsidies on intergenerational welfare in a large-scale overlapping generations model. The results indicate that, in comparison with a laissez-faire solution without any government interventions, debt-financed implementations of such measures are very detrimental for young and future generations. However, the taxation of windfall profits can significantly contribute to reduce the economic burdens of these generations; whereas, the positive effects on older generations are much less pronounced.
摘要本文采用大规模代际重叠模型,研究了非目标能源价格刹车和补贴的不同融资规则对代际福利的影响。结果表明,与没有任何政府干预的自由放任解决办法相比,以债务融资实施这些措施对年轻人和后代非常有害。然而,对暴利征税可以大大有助于减轻这几代人的经济负担;然而,对老一辈的积极影响就不那么明显了。
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引用次数: 0
Is the forgiveness of a tax amnesty divine? Evidence from Argentina 税收赦免的宽恕是神圣的吗?来自阿根廷的证据
4区 经济学 Q3 ECONOMICS Pub Date : 2023-10-20 DOI: 10.1007/s10797-023-09799-5
Maximiliano Lauletta, Felipe Montano Campos
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引用次数: 1
The popularity function: a spurious regression? The case of Austria 人气函数:伪回归?奥地利的案例
4区 经济学 Q3 ECONOMICS Pub Date : 2023-10-17 DOI: 10.1007/s10797-023-09802-z
Reinhard Neck, Friedrich Schneider
Abstract In this paper we apply the unit root and cointegration methodology as well as other methods of modern econometric time series analysis to estimate popularity functions for the Austrian parties in power since the mid-1970s. We find only very rare evidence for economic variables influencing the popularity of the main political parties in the federal government, thereby challenging previous studies that claimed to have established such influences. When considering the determinants of the popularity of the incumbent party (the sum of the popularities of the parties in government), the unemployment rate turns out to have a negative short-run influence. The robustness of this result is checked by various methods, demonstrating the usefulness of the applied methodology to clarify such issues.
在本文中,我们应用单位根和协整方法以及现代计量经济学时间序列分析的其他方法来估计自20世纪70年代中期以来奥地利执政党的人气函数。我们发现只有非常罕见的证据表明经济变量会影响联邦政府中主要政党的受欢迎程度,从而挑战先前声称已经确立了这种影响的研究。当考虑到执政党支持率的决定因素(政府中各政党支持率的总和)时,失业率被证明具有负面的短期影响。这一结果的稳健性是通过各种方法检查的,证明了应用的方法澄清这些问题的有用性。
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引用次数: 0
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries 一切都没有失去:重新审视TSTSLS对发展中国家代际流动性的估计
4区 经济学 Q3 ECONOMICS Pub Date : 2023-10-11 DOI: 10.1007/s10797-023-09801-0
Javier Cortes Orihuela, Juan D. Díaz, Pablo Gutiérrez Cubillos, Pablo A. Troncoso
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引用次数: 0
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International Tax and Public Finance
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