Politically feasible reforms of nonlinear tax systems

FJ Bierbrauer, PC Boyer, A Peichl - American Economic Review, 2021 - aeaweb.org
… tonic tax reforms, reforms so that the change in the tax burden is a … analysis of tax reforms,
with a focus on the United States. We … We also simulate counterfactual post-reform incomes for …

The tax elasticity of capital gains and revenue-maximizing rates

O Agersnap, O Zidar - American Economic Review: Insights, 2021 - aeaweb.org
… recovers elasticities in simulations (see online … from state tax reforms of at least 1 percentage
point and a second in which we control for all reforms to state income tax and corporate tax

Do tax reforms affect income distribution? Evidence from developing countries

S Gupta, JT Jalles - Economic Modelling, 2022 - Elsevier
… This paper assesses the impact of tax reforms on income distribution in 45 developing …
” database of tax reforms covering 45 emerging and low-income countries. Reforms of the …

On the optimal design of transfers and income tax progressivity

A Ferriere, P Grübener, G Navarro… - Journal of Political …, 2023 - journals.uchicago.edu
… In a rich dynamic model, we quantify the optimal fiscal plan. We use new flexible functions
… than currently in the United States and financed with moderate income tax progressivity. We …

[HTML][HTML] Structural tax reforms and public spending efficiency

A Afonso, JT Jalles, A Venâncio - Open Economies Review, 2021 - Springer
… Other authors used endogenous growth models to simulate the effects of tax reforms on
economic growth and found that a decrease in the distorting effects of the current tax structure …

What are minimum taxes, and why might one favor or disfavor them?

D Shaviro - Va. Tax Rev., 2020 - HeinOnline
… Several different types have recently been proposed or enacted in the United States.Meanwhile…
tax for both individuals and corporations was established by the Tax Reform Act of 1986. …

The ifo tax and transfer behavioral microsimulation model

M Blömer, A Peichl - 2020 - econstor.eu
… the tax base and thus to flawed reform effects on tax revenues. In order to improve the accuracy
of the income tax simulation, we additionally exploit administrative tax … general tax reform

Collecting the tax deficit of multinational companies simulations for the European Union

M Barake, T Neef, PE Chouc, G Zucman - 2021 - shs.hal.science
… to collect this tax deficit. First, we simulate an international agreement on a minimum tax of
the … countries, and by the United States. In this scenario, each EU country would collect the …

[图书][B] Reforming the EU fiscal framework: Strengthening the fiscal rules and institutions

MNG Arnold, MR Balakrishnan, MBB Barkbu… - 2022 - books.google.com
The EU’s fiscal framework needs reform. While existing fiscal rules have had some impact
in constraining deficits, they did not prevent deficits and debt ratios that have threatened the …

A dynamic CGE model for jointly accounting ageing population, automation and environmental tax reform. European Union as a case study

V Costantini, G Sforna - Economic modelling, 2020 - Elsevier
… Secondly, in the simulation groups dealing with automation and carbon tax we assume a
unilateral shock valid only for the EU aggregate, while other regions have no constraints. …