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International Tax and Public Finance最新文献

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Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign 腐败的度量、决定因素、原因和后果:来自中国反腐运动的教训
4区 经济学 Q3 ECONOMICS Pub Date : 2023-10-11 DOI: 10.1007/s10797-023-09803-y
Hanming Fang
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引用次数: 0
Sovereign debt maturity structure and its costs 主权债务期限结构及其成本
4区 经济学 Q3 ECONOMICS Pub Date : 2023-10-11 DOI: 10.1007/s10797-023-09800-1
Flavia Corneli
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引用次数: 0
Shadow economy, “mixed” firms, and labour market outcomes 影子经济、“混合”企业和劳动力市场结果
4区 经济学 Q3 ECONOMICS Pub Date : 2023-09-27 DOI: 10.1007/s10797-023-09797-7
Gaetano Lisi
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引用次数: 0
Does e-commerce ease or intensify tax competition? Destination principle versus origin principle 电子商务是缓解还是加剧了税收竞争?目的原则与起源原则
4区 经济学 Q3 ECONOMICS Pub Date : 2023-09-14 DOI: 10.1007/s10797-023-09796-8
Hiroshi Aiura, Hikaru Ogawa
Abstract This study examines the relationship between e-commerce development and the intensity of commodity tax competition under two tax principles for goods purchased online: the destination principle and the origin principle. The main findings are as follows: Given that origin-based tax is applied to purchases made in brick-and-mortar stores, (i) tax competition under destination-based taxation on e-commerce is more intense than tax competition under origin-based taxation; and (ii) the expansion of the online market intensifies destination-based tax competition while easing origin-based tax competition. The main factor leading to the results is that replacing the choice of “where to purchase” goods, consumers will have a new choice of “how to purchase” when online purchasing becomes available, and destination-based taxation distorts the latter choice, while origin-based taxation is neutral.
摘要本研究在目的地原则和原产地原则下,考察了电子商务发展与商品税收竞争强度之间的关系。主要发现如下:考虑到基于原产地的税收适用于实体店的购买,(i)基于目的地的电子商务税收竞争比基于原产地的税收竞争更激烈;(2)网络市场的扩张加剧了目的地税的竞争,同时缓解了原产地税的竞争。导致这一结果的主要因素是,当网上购物出现时,消费者将有一个新的选择,即“如何购买”,取代了“在哪里购买”的选择,而基于目的地的税收扭曲了后者的选择,而基于原产地的税收是中性的。
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引用次数: 1
The local fiscal multiplier of intergovernmental grants: evidence from federal medicaid assistance to states 政府间拨款的地方财政乘数:来自联邦医疗补助给各州的证据
IF 1 4区 经济学 Q3 ECONOMICS Pub Date : 2023-08-16 DOI: 10.1007/s10797-023-09792-y
Seth H. Giertz, Adarsh Kumar
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引用次数: 0
Too complex to digest? Federal tax bills and their processing in US financial markets 太复杂难以消化?联邦税单及其在美国金融市场的处理
4区 经济学 Q3 ECONOMICS Pub Date : 2023-08-15 DOI: 10.1007/s10797-023-09795-9
Hamza Bennani, Matthias Neuenkirch
Abstract In this paper, we analyze whether the textual complexity of tax bills affects financial markets. Based on the Flesch-Kincaid grade level of the 32 tax bills identified by Romer (Am Econ Rev 100(3):763–801, 2010)in the period 1962–2003, we assess the relationship between tax bills’ textual complexity and financial markets in various windows around the signing of a bill. Our results show a negative (positive) and significant relationship between the present value of tax bills and changes in the 10-year government bond yields (S &P 500 returns). The magnitude of this relationship increases over time, suggesting that market participants underreact at first and need a couple of days to digest the information contained in the tax bills. This delay can be explained by the textual characteristics of the bills in the case of the 10-year yields as a lower readability partly counteracts the negative relationship for up to three days after the signing of a tax bill. In the case of the stock market, we find similar evidence, but only for a part of the readability measures employed in this paper.
摘要本文主要分析税单文本复杂性对金融市场的影响。基于Romer (Am Econ Rev 100(3): 763-801, 2010)在1962-2003年期间确定的32份税单的Flesch-Kincaid等级水平,我们评估了税单文本复杂性与金融市场在税单签署前后不同窗口的关系。我们的研究结果显示,税单的现值与10年期政府债券收益率(标准普尔500指数回报)的变化之间存在负(正)且显著的关系。这种关系的重要性随着时间的推移而增加,这表明市场参与者一开始反应不足,需要几天的时间来消化税单中包含的信息。这种延迟可以用10年期国债的文本特征来解释,因为较低的可读性部分抵消了税单签署后长达三天的负相关关系。在股票市场的案例中,我们发现了类似的证据,但只是本文采用的可读性措施的一部分。
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引用次数: 0
The economics of the global minimum tax 全球最低税的经济学
4区 经济学 Q3 ECONOMICS Pub Date : 2023-08-15 DOI: 10.1007/s10797-023-09794-w
Guttorm Schjelderup, Frank Stähler
Abstract This paper shows that OECD’s Pillar Two may increase employment and investment in low-tax countries due to the Substance-based Income Exclusion (SBIE). The SBIE allows to tax-deduct payroll costs and user costs of tangible assets twice from the tax base of the top-up tax owed by subsidiaries in low-tax countries. Consequently, it implies that a 15% minimum corporate tax for low-taxed subsidiaries is not achieved if the SBIE is positive. We show that Pillar Two dampens tax-motivated transfer pricing, but changes the employment, investment and import incentives, and that for a sufficiently large cost share of labor and/or capital, the SBIE is equivalent to a production subsidy.
摘要本文表明,由于物质基础收入排除(SBIE),经合组织的第二支柱可能会增加低税国家的就业和投资。SBIE允许从低税率国家的子公司所欠的补足税的税基中两次扣除工资成本和有形资产的使用成本。因此,这意味着如果SBIE为正,则无法实现低税率子公司15%的最低公司税。我们表明,第二支柱抑制了税收激励的转移定价,但改变了就业、投资和进口激励,并且对于足够大的劳动力和/或资本成本份额,SBIE相当于生产补贴。
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引用次数: 0
Government debt, European Institutions and fiscal rules: a synthetic control approach 政府债务、欧洲机构和财政规则:一种综合控制方法
IF 1 4区 经济学 Q3 ECONOMICS Pub Date : 2023-08-03 DOI: 10.1007/s10797-023-09791-z
R. Kraemer, Jonne Lehtimäki
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引用次数: 1
Scarred for Life? Recession Experiences, Beliefs and the State 终身伤痕累累?衰退经历、信念与国家
IF 1 4区 经济学 Q3 ECONOMICS Pub Date : 2023-07-26 DOI: 10.1007/s10797-023-09793-x
Zsoka Koczan, Alexander Plekhanov

This paper investigates ways in which major recessions have impacted individuals’ views about the role of the state in the economy across the world. We build on three complementary sources of data. We analyse experiences during the COVID-19 crisis using a survey of more than 39,000 adults across 14 economies as well as during the global financial crisis using a representative survey covering 34 economies. Exploiting variation across individual experiences during these crises, we find that support for state ownership and redistribution of income is significantly higher among individuals who experienced job losses and, to a lesser extent, among those who experienced an income shock. We show that policy preferences may become self-reinforcing: those who only experienced an income shock are relatively more likely to support benefits for the working poor, while those who experienced job losses favour unemployment benefits. To track the longer-term effects of crisis experiences, we rely on six waves of the World Value Surveys spanning over 100 economies and exploit differences in lifetime exposures to crises by country, year of birth and survey year. Individuals who lived through a major recession during adulthood express a stronger preference for state ownership and redistribution of income. Moreover, we show that the impacts of multiple recessions on attitudes can accumulate.

本文调查了主要经济衰退如何影响世界各地个人对国家在经济中的作用的看法。我们以三个互补的数据来源为基础。我们通过对14个经济体的3.9万多名成年人的调查,分析了2019冠状病毒病危机期间的经验,并通过对34个经济体的代表性调查,分析了全球金融危机期间的经验。利用这些危机期间个人经历的差异,我们发现,在经历过失业的个人中,对国家所有权和收入再分配的支持程度要高得多,而在经历过收入冲击的个人中,这种支持程度要小得多。我们表明,政策偏好可能会自我强化:那些只经历过收入冲击的人相对更有可能支持为在职穷人提供福利,而那些经历过失业的人则更倾向于失业福利。为了追踪危机经历的长期影响,我们依靠跨越100多个经济体的六波世界价值调查,并利用按国家、出生年份和调查年份划分的危机暴露程度的差异。成年期经历过严重经济衰退的人对国家所有制和收入再分配表现出更强烈的偏好。此外,我们表明,多重衰退对态度的影响可以累积。
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引用次数: 0
Optimal dynamic nonlinear income taxation with wage regulations 工资调节下的最优动态非线性所得税
IF 1 4区 经济学 Q3 ECONOMICS Pub Date : 2023-07-19 DOI: 10.1007/s10797-023-09789-7
Yunmin Chen
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引用次数: 0
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International Tax and Public Finance
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