Pub Date : 2023-07-05DOI: 10.1007/s10797-023-09781-1
Z. Abidi, Emmanuelle Taugourdeau
{"title":"Tax competition and harmonization where tastes for public goods differ","authors":"Z. Abidi, Emmanuelle Taugourdeau","doi":"10.1007/s10797-023-09781-1","DOIUrl":"https://doi.org/10.1007/s10797-023-09781-1","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47317087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-28DOI: 10.1007/s10797-023-09786-w
Volker Meier, Matthew Rablen
Abstract We analyse a model in which families may either be ‘traditional’ single-earner that care for the child at home or be ‘ modern’ double-earner households that use market child care. Family policies may favour one or the other group, like market care subsidies vs. cash-for-care. Policies are determined by probabilistic voting, where distributional impacts matter, both within and across groups. A higher share of modern households—which can be induced by changes in social norms or by changes in gender wage inequality—may have non-monotone effects, with lower net subsidies to traditional households when their share is very low or very high, and higher subsidies in some intermediate stage. This may explain the implementation of cash-for-care policies and their subsequent tightening in late stages of development, when most voters come from modern households, observed in Norway and Sweden.
{"title":"Political economy of redistribution between traditional and modern families","authors":"Volker Meier, Matthew Rablen","doi":"10.1007/s10797-023-09786-w","DOIUrl":"https://doi.org/10.1007/s10797-023-09786-w","url":null,"abstract":"Abstract We analyse a model in which families may either be ‘traditional’ single-earner that care for the child at home or be ‘ modern’ double-earner households that use market child care. Family policies may favour one or the other group, like market care subsidies vs. cash-for-care. Policies are determined by probabilistic voting, where distributional impacts matter, both within and across groups. A higher share of modern households—which can be induced by changes in social norms or by changes in gender wage inequality—may have non-monotone effects, with lower net subsidies to traditional households when their share is very low or very high, and higher subsidies in some intermediate stage. This may explain the implementation of cash-for-care policies and their subsequent tightening in late stages of development, when most voters come from modern households, observed in Norway and Sweden.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135210668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-27DOI: 10.1007/s10797-023-09784-y
Nadia Myohl
Abstract Married couples can face a higher or lower tax burden than cohabitating couples with the same income when the former are taxed as one unit. I study the effect of such joint income taxation on the marriage rate in Switzerland, where tax differentials between married and cohabitating couples vary considerably across cantons. For this purpose, I construct a dataset containing sociodemographic and -economic variables on every individual living in Switzerland and use household-level information to identify cohabitating couples. Using a simulated instrumental variable approach, I find a negative impact of joint income taxation on the marriage rate for couples married between 2012 and 2019. The effect is driven by households without children and from the lower end of the income distribution.
{"title":"Till taxes keep us apart? The impact of the marriage tax on the marriage rate","authors":"Nadia Myohl","doi":"10.1007/s10797-023-09784-y","DOIUrl":"https://doi.org/10.1007/s10797-023-09784-y","url":null,"abstract":"Abstract Married couples can face a higher or lower tax burden than cohabitating couples with the same income when the former are taxed as one unit. I study the effect of such joint income taxation on the marriage rate in Switzerland, where tax differentials between married and cohabitating couples vary considerably across cantons. For this purpose, I construct a dataset containing sociodemographic and -economic variables on every individual living in Switzerland and use household-level information to identify cohabitating couples. Using a simulated instrumental variable approach, I find a negative impact of joint income taxation on the marriage rate for couples married between 2012 and 2019. The effect is driven by households without children and from the lower end of the income distribution.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135454528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-23DOI: 10.1007/s10797-023-09785-x
Yuya Kikuchi, Toshiki Tamai
{"title":"Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax","authors":"Yuya Kikuchi, Toshiki Tamai","doi":"10.1007/s10797-023-09785-x","DOIUrl":"https://doi.org/10.1007/s10797-023-09785-x","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46709479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-17DOI: 10.1007/s10797-023-09782-0
Bruno Bises, F. Bloise, Antonio Scialà
{"title":"Labor share as an \"automatic stabilizer\" of income inequality","authors":"Bruno Bises, F. Bloise, Antonio Scialà","doi":"10.1007/s10797-023-09782-0","DOIUrl":"https://doi.org/10.1007/s10797-023-09782-0","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46240202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-15DOI: 10.1007/s10797-023-09780-2
Nikolay Angelov, Daniel Waldenström
We use tax-register data on all firms in Sweden to document the impact of the Covid-19 pandemic on firm sales, tax payments, and sick pay. The pandemic impact is identified using within-year, between-year, and geographical variation, and we also run placebo tests. Our findings confirm large negative economic effects of the pandemic but shed new light on their magnitudes and sensitivity to Covid-19 morbidity rates. Specifically, we find that VAT and firm sales dropped more than other indicators of corporate activity such as industrial electricity usage or aggregate industrial production. Short-term sick pay increased during the pandemic, but, unlike tax payments, it was insensitive to local infection rates, which indicates behavioral responses to more generous sickness insurance rules during the pandemic.
{"title":"The impact of Covid-19 on economic activity: evidence from administrative tax registers","authors":"Nikolay Angelov, Daniel Waldenström","doi":"10.1007/s10797-023-09780-2","DOIUrl":"https://doi.org/10.1007/s10797-023-09780-2","url":null,"abstract":"We use tax-register data on all firms in Sweden to document the impact of the Covid-19 pandemic on firm sales, tax payments, and sick pay. The pandemic impact is identified using within-year, between-year, and geographical variation, and we also run placebo tests. Our findings confirm large negative economic effects of the pandemic but shed new light on their magnitudes and sensitivity to Covid-19 morbidity rates. Specifically, we find that VAT and firm sales dropped more than other indicators of corporate activity such as industrial electricity usage or aggregate industrial production. Short-term sick pay increased during the pandemic, but, unlike tax payments, it was insensitive to local infection rates, which indicates behavioral responses to more generous sickness insurance rules during the pandemic.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135672189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-09DOI: 10.1007/s10797-023-09783-z
Thomas A. Gresik, Guttorm Schjelderup
{"title":"Transfer pricing under global adoption of destination-based cash-flow taxation","authors":"Thomas A. Gresik, Guttorm Schjelderup","doi":"10.1007/s10797-023-09783-z","DOIUrl":"https://doi.org/10.1007/s10797-023-09783-z","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47860883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-18DOI: 10.1007/s10797-023-09778-w
Phil Dean, Maclean Gaulin, Nathan Seegert, Mu-Jeung Yang
Policymakers were surprised to find increases in sales tax revenues in 2020 due to expectations that they would drop 8-20%. We investigate this puzzle and provide novel insights into consumption taxes based on this experience. Using a case study from the State of Utah, we document that shifts in the structure of consumption played a significant role in the robustness of sales tax revenue. Two factors stand out in our results. The first factor is the structure of the tax base for sales taxes in the USA. This tax base covers only a subset of personal consumption, excluding, for example, many services. During the pandemic, when services were restricted or shut down, this caused a shift in spending toward goods that are more likely to be in the sales tax base. The second factor is the boom in e-commerce during the pandemic, which boosted sales tax collections. This was catalyzed by recent legal changes that made the collection of sales taxes in e-commerce easier. Interestingly, this e-commerce boost also shifted the point of sale and related sales tax revenues away from urban areas toward suburban areas. Our case study of the pandemic's effect on sales taxes in the USA generally, and Utah's experience specifically, provides lessons for consumption taxes, such as the VAT more broadly, and lessons on the role of consumption taxes for tax revenue volatility.
{"title":"The COVID-19 state sales tax windfall.","authors":"Phil Dean, Maclean Gaulin, Nathan Seegert, Mu-Jeung Yang","doi":"10.1007/s10797-023-09778-w","DOIUrl":"10.1007/s10797-023-09778-w","url":null,"abstract":"<p><p>Policymakers were surprised to find increases in sales tax revenues in 2020 due to expectations that they would drop 8-20%. We investigate this puzzle and provide novel insights into consumption taxes based on this experience. Using a case study from the State of Utah, we document that shifts in the structure of consumption played a significant role in the robustness of sales tax revenue. Two factors stand out in our results. The first factor is the structure of the tax base for sales taxes in the USA. This tax base covers only a subset of personal consumption, excluding, for example, many services. During the pandemic, when services were restricted or shut down, this caused a shift in spending toward goods that are more likely to be in the sales tax base. The second factor is the boom in e-commerce during the pandemic, which boosted sales tax collections. This was catalyzed by recent legal changes that made the collection of sales taxes in e-commerce easier. Interestingly, this e-commerce boost also shifted the point of sale and related sales tax revenues away from urban areas toward suburban areas. Our case study of the pandemic's effect on sales taxes in the USA generally, and Utah's experience specifically, provides lessons for consumption taxes, such as the VAT more broadly, and lessons on the role of consumption taxes for tax revenue volatility.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10193349/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"9692282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.1007/s10797-023-09779-9
Aart Gerritsen
{"title":"Optimal nonlinear taxation: a simpler approach","authors":"Aart Gerritsen","doi":"10.1007/s10797-023-09779-9","DOIUrl":"https://doi.org/10.1007/s10797-023-09779-9","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42845458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-22DOI: 10.1007/s10797-023-09776-y
Thiess Buettner, Annalisa Tassi
{"title":"VAT fraud and reverse charge: empirical evidence from VAT return data","authors":"Thiess Buettner, Annalisa Tassi","doi":"10.1007/s10797-023-09776-y","DOIUrl":"https://doi.org/10.1007/s10797-023-09776-y","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46962017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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