On the Political Economics of Tax Reforms: survey and empirical assessment
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- Salvador Barrios & Mathias Dolls & Anamaria Maftei & Andreas Peichl & Sara Riscado & Janos Varga & Christian Wittneben, 2019.
"Dynamic Scoring Of Tax Reforms In The European Union,"
Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 38(1), pages 239-262, January.
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- Barrios Cobos, Salvador & Dolls, Mathias & Maftei, Anamaria & Peichl, Andreas & Riscado, Sara & Varga, Janos & Wittneben, Christian, 2017. "Dynamic scoring of tax reforms in the European Union," ZEW Discussion Papers 17-017, ZEW - Leibniz Centre for European Economic Research.
- Barrios, Salvador & Dolls, Mathias & Maftei, Anamaria & Peichl, Andreas & Riscado, Sara & Varga, Janos & Wittneben, Christian, 2019. "Dynamic Scoring Of Tax Reforms In The European Union," Munich Reprints in Economics 78244, University of Munich, Department of Economics.
- Salvador Barrios & Mathias Dolls & Anamaria Maftei & Andreas Peichl & Sara Riscado & Janos Varga & Christian Wittneben, 2018. "Dynamic scoring of tax reforms in the European Union," ifo Working Paper Series 251, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Salvador Barrios & Mathias Dolls & Anamaria Mafei & Andreas Peichl & Sara Riscado & Janos Varga & Christian Wittneben, 2018. "Dynamic Scoring of Tax Reforms in the European Union," EconPol Working Paper 7, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Dolls, Mathias & Peichl, Andreas & Wittneben, Christian & Maftei, Anamaria & Varga, Janos & Riscado, Sara & Barrios, Salvador, 2017. "Dynamic scoring of tax reforms in the European Union," EUROMOD Working Papers EM14/17, EUROMOD at the Institute for Social and Economic Research.
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"The incidence of VAT reforms in electricity markets: Evidence from Belgium,"
International Journal of Industrial Organization, Elsevier, vol. 80(C).
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"Tax refunds and income manipulation: evidence from the EITC,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1490-1518, December.
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"Explaining changes in tax burdens in Latin America: Do politics trump economics?,"
European Journal of Political Economy, Elsevier, vol. 48(C), pages 162-179.
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Working Papers
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"Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany,"
American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," CESifo Working Paper Series 4247, CESifo.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," IZA Discussion Papers 7390, Institute of Labor Economics (IZA).
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," ifo Working Paper Series 241, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 13-039, ZEW - Leibniz Centre for European Economic Research.
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- Prato, Carlo & Wolton, Stephane, 2018.
"Rational ignorance, populism, and reform,"
European Journal of Political Economy, Elsevier, vol. 55(C), pages 119-135.
- Prato, Carlo & Wolton, Stephane, 2017. "Rational ignorance, populism, and reform," LSE Research Online Documents on Economics 86371, London School of Economics and Political Science, LSE Library.
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"Comparing inequality aversion across countries when labor supply responses differ,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 845-873, October.
- Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Comparing Inequality Aversion across Countries When Labor Supply Responses Differ," AMSE Working Papers 1323, Aix-Marseille School of Economics, France.
- Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2014. "Comparing Inequality Aversion across Countries when Labor Supply Responses Differ," Post-Print hal-01463099, HAL.
- Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Comparing Inequality Aversion across Countries When Labor Supply Responses Differ," Working Papers halshs-00805751, HAL.
- Bargain, Olivier & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian, 2013. "Comparing Inequality Aversion across Countries When Labor Supply Responses Differ," IZA Discussion Papers 7215, Institute of Labor Economics (IZA).
- BARGAIN, Olivier & DOLLS, Mathias & NEUMANN, Dirk & PEICHL, Andreas & SIEGLOCH, Sebastian, 2014. "Comparing inequality aversion across countries when labor supply responses differ," LIDAM Reprints CORE 2695, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Salvador Barrios & Serena Fatica & Diego Martinez-Lopez & Gilles Mourre, 2018.
"The Fiscal Effects of Work-related Tax Expenditures in Europe,"
Public Finance Review, , vol. 46(5), pages 793-820, September.
- Salvador Barrios & Serena Fatica & Diego Martinez & Gilles Mourre, 2015. "The fiscal effects of work-related tax expenditures in Europe," European Economy - Economic Papers 2008 - 2015 545, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Salvador Barrios & Serena Fatica & Diego Martínez-López & Gilles Mourre, 2015. "The fiscal effects of work-related tax expenditures in Europe," Working Papers. Collection A: Public economics, governance and decentralization 1504, Universidade de Vigo, GEN - Governance and Economics research Network.
- Paola Profeta & Simona Scabrosetti & Stanley Winer, 2014.
"Wealth transfer taxation: an empirical investigation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 720-767, August.
- Paola Profeta & Simona Scabrosetti & Stanley L. Winer, 2014. "Wealth Transfer Taxation: An Empirical Investigation," Working papers 1, Società Italiana di Economia Pubblica.
- Bernecker, Andreas, 2016. "Divided we reform? Evidence from US welfare policies," Journal of Public Economics, Elsevier, vol. 142(C), pages 24-38.
- Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
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"A Positive Theory of Tax Reform,"
Discussion Papers
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- Ilzetzki, Ethan, 2015. "A positive theory of tax reform," LSE Research Online Documents on Economics 86283, London School of Economics and Political Science, LSE Library.
- Berliant, Marcus & Boyer, Pierre, 2024. "Politics and income taxes: progress and progressivity," MPRA Paper 120864, University Library of Munich, Germany.
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International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 282-316, April.
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- Donatella Baiardi & Paola Profeta & Riccardo Puglisi & Simona Scabrosetti, 2017. "Tax Policy and Economic Growth: Does It Really Matter?," CESifo Working Paper Series 6343, CESifo.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
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"Business Taxation and Wages: Redistribution and Asymmetric Effects,"
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- Mark Hallerberg & Carlos Scartascini, 2015. "Explaining Changes in Tax Burdens in Latin America: Does Politics Trump Economics?," IDB Publications (Working Papers) 90997, Inter-American Development Bank.
- Paola Profeta & Simona Scabrosetti, 2017. "The Political Economy of Taxation in Europe," Hacienda Pública Española / Review of Public Economics, IEF, vol. 220(1), pages 139-172, March.
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More about this item
Keywords
political economy; taxation; personal income tax; LABREF;All these keywords.
JEL classification:
- H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- P16 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Capitalist Institutions; Welfare State
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2012-06-25 (Accounting and Auditing)
- NEP-PBE-2012-06-25 (Public Economics)
- NEP-POL-2012-06-25 (Positive Political Economics)
- NEP-PUB-2012-06-25 (Public Finance)
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