| 1. |
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| 2. |
- Angelov, Nikolay, et al.
(författare)
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The impact of Covid-19 on economic activity : evidence from administrative tax registers
- 2023
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Ingår i: International Tax and Public Finance. - : Springer. - 0927-5940 .- 1573-6970. ; 30:6, s. 1718-1746
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Tidskriftsartikel (refereegranskat)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. © 2023, The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature.
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| 3. |
- Apel, M, et al.
(författare)
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Personal taxation and investment incentives in a small open economy
- 1999
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Ingår i: INTERNATIONAL TAX AND PUBLIC FINANCE. - : KLUWER ACADEMIC PUBL. - 0927-5940. ; 6:1, s. 79-88
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Tidskriftsartikel (refereegranskat)abstract
- A simple portfolio model is used to investigate the effects of personal taxes on real investment incentives in a small open economy with large and small firms. When shares in large firms can be traded internationally and their rate of return is exogenousl
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| 4. |
- Aronsson, Thomas, 1963-, et al.
(författare)
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Federal subsidization of state expenditure to reduce political budget cycles
- 2017
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Ingår i: International Tax and Public Finance. - Dordrecht : Springer. - 0927-5940 .- 1573-6970. ; 24:3, s. 536-545
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Tidskriftsartikel (refereegranskat)abstract
- In this note, we analyze whether a federal transfer system can be designed to increase welfare when state governments create political budget cycles. The results show how the federal government can counteract the welfare costs of these cycles, without hindering politicians from signaling their type, by announcing a transfer scheme to subsidize expenditures that voters do not consider when voting.
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| 5. |
- Aronsson, Thomas, 1963-, et al.
(författare)
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Optimal income taxation and social norms in the Labor market
- 2010
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Ingår i: International Tax and Public Finance. - : Springer. - 0927-5940 .- 1573-6970. ; 17:1, s. 67-89
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Tidskriftsartikel (refereegranskat)abstract
- This paper concerns optimal income taxation in a two-type model extended to allow for social interaction and social norms in the labor market. One norm refers to “normal behavior” with respect to work hours (the hours of work norm), whereas another means that “one should earn one’s living by working” (the participation norm). The results show how the hours of work norm gives rise to a corrective motive for using income taxation. We also show how the interaction between the hours of work norm and the private incentive to participate in the labor market (which reflects the participation norm) gives rise to an employment motive for using the income tax.
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| 6. |
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| 7. |
- Baskaran, Thushyanthan, 1980, et al.
(författare)
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Public education spending in a globalized world: Is there a shift in priorities across educational stages?
- 2012
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Ingår i: International Tax and Public Finance. - : Springer Science and Business Media LLC. - 0927-5940 .- 1573-6970. ; 19:5, s. 677-707
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Tidskriftsartikel (refereegranskat)abstract
- This paper studies the effect of globalization on public expenditures allocated to different stages of education. First, we derive theoretically that globalization's influence on education expenditures depends on the type of government. For benevolent governments, the model suggests that expenditures for higher education will increase and expenditures for basic education will decline with deepening economic integration. For Leviathan governments, on the other hand, the effects of globalization on public education spending cannot be unambiguously predicted. In the second part of the paper, we empirically analyze globalization's influence on primary, secondary, and tertiary education expenditures with panel data covering 104 countries over the 1992-2006 period. The results indicate that globalization has led in both industrialized and developing countries to more spending for secondary and tertiary and to less spending for primary education.
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| 8. |
- Bastani, Spencer
(författare)
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Gender-Based and Couple-Based Taxation
- 2013
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Ingår i: International Tax and Public Finance. - : Springer Science and Business Media LLC. - 0927-5940 .- 1573-6970. ; 20:4, s. 653-686
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Tidskriftsartikel (refereegranskat)abstract
- In this paper, I explore the optimal taxation of singles and couples in an economy with bargaining couples. The government is concerned with the redistribution of income from individuals with high utility to individuals with low utility, recognizing that some individuals live in couple households where resources are unevenly distributed. I analyze how redistributive linear income taxes, which depend on either gender or household composition (or both) impact the distribution of utility within and across households. An interesting implication arising from the interaction between the model elements is that even though between-group lump-sum transfers always favor women, when the bargaining power of men is high, women are subject to a higher tax rate; this in contrast to previous analyses of gender-based taxation. My quantitative analysis demonstrates that the welfare effects of gender-based taxation are sizable and even larger when taxes depend on the composition of the household.
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| 9. |
- Bastani, Spencer, 1982-, et al.
(författare)
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Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods
- 2019
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Ingår i: International Tax and Public Finance. - : SPRINGER. - 0927-5940 .- 1573-6970. ; 26:4, s. 806-834
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Tidskriftsartikel (refereegranskat)abstract
- We investigate how the social welfare gain of subsidizing work-related goods depends on whether the underlying income tax system is linear, piecewise linear or fully nonlinear, focusing on child care services as a paradigmatic example of goods/services that are complements with labor supply. Our quantitative analysis employs an empirically relevant labor supply model and shows that the welfare gain of an optimally chosen subsidy is negligible when the optimal income tax is restricted to be linear but about the same as under fully nonlinear taxation when the optimal income tax is restricted to be piecewise linear. Our findings enhance the policy relevance of the optimal tax argument in favor of providing subsidies to work-related goods and also shed light on the relative welfare gains of employing piecewise linear rather than fully nonlinear income taxes.
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| 10. |
- Blomquist, S, et al.
(författare)
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Price subsidies versus public provision
- 1998
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Ingår i: INTERNATIONAL TAX AND PUBLIC FINANCE. - : KLUWER ACADEMIC PUBL. - 0927-5940. ; 5:3, s. 283-306
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Tidskriftsartikel (refereegranskat)abstract
- The paper investigates whether price subsidization or public provision of a private good, x, is the more efficient redistributional instrument in addition to an optimal nonlinear income tax. The identity of high and low skill individuals is assumed to be
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