Relevant bibliographies by topics / Model of tax policy

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Model of tax policy'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Model of tax policy"

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DeBacker, Jason, Richard W. Evans, and Kerk L. Phillips. "Integrating Microsimulation Models of Tax Policy into a DGE Macroeconomic Model." Public Finance Review 47, no. 2 (2019): 207–75. http://dx.doi.org/10.1177/1091142118816744.

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This article proposes a method for integrating individual effective tax rates and marginal tax rates computed from a microsimulation (partial equilibrium) model of tax policy with a dynamic general equilibrium model of tax policy that can provide macroeconomic analysis or dynamic scores of tax reforms. Our approach captures the rich heterogeneity, realistic demographics, and tax-code detail of the microsimulation model and allows this detail to inform a general equilibrium model with a relatively high degree of heterogeneity. In addition, we propose a functional form in which tax rates depend
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Zainol Ariffin, Zaimah, Aryati Juliana Sulaiman, Che Zuriana Muhammad Jamil, and Zainol Bidin. "Proposed Model of Green Tax Acceptance Model: The Institutional Approach." Indian-Pacific Journal of Accounting and Finance 4, no. 3 (2020): 26–35. http://dx.doi.org/10.52962/ipjaf.2020.4.3.115.

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Climate change, natural resource depletion, and pollution have a major impact on the environment, social and economy for current and future generations. Green tax policy is designed not only to preserve the environment but also to motivate green growth activities among companies, individuals, and communities. However, the green tax policy in Malaysia is based on tax incentives only and not tax penalty. There is evidence that shows that the incentives based are not fully aware and not being part of companies’ strategies for environmental sustainability. Thus, the need for environmental practice
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Zainol Ariffin, Zaimah, Aryati Juliana Sulaiman, Zainol Bidin, and Che Zuriana Muhammad Jamil. "Green Tax Policy Model: Towards Green Growth Environment." Compendium by PaperASIA 39, no. 6(b) (2023): 1–7. http://dx.doi.org/10.59953/cpa.v39i6(b).47.

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The objective of green tax law is to promote green growth among companies, people and communities as well as environmental preservation. The Malaysian green tax law, however, is more concerned with tax incentives than with tax penalties. Evidence showed most companies in Malaysia are not even aware of the incentive-based tax and thus, do not include them as part of their strategies for environmental sustainability. The green tax penalty has become a popular environmental policy tool for many countries, but not in Malaysia. The Malaysian system of environmental taxes should include the green ta
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TYDIR, N.I. "Models and types of tax policy in the world: lessons for Ukraine." Market Relations Development in Ukraine №7-8(230-231)2020 145 (November 4, 2020): 54–61. https://doi.org/10.5281/zenodo.4244235.

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Subject of study is models and types of tax policy in the world. The purpose of the study is to identify positive features in the models of tax policy of countries with developed and transformational economies, as well as to clarify the issue of the possibility of implementing one or another foreign experience of tax policy in Ukraine. Research methods. The methodological basis of the work is the provisions of the theory of tax policy. The study used general scientific methods of empirical cognition (observation, description, experiment), logical (analysis and synthesis, induction and deductio
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Piskova, Zhanna, and Iryna Tsurkan. "OUTLINES OF CHANGING THE TAX POLICY PARADIGM OF UKRAINE." Scientific Bulletin of Mukachevo State University. Series “Economics” 1(13) (2020): 205–11. http://dx.doi.org/10.31339/2313-8114-2020-1(13)-205-211.

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The relevance of the research topic is due to the absence in Ukraine of an institute of tax, which should have a Серія Економіка. Випуск 1(13) 211 philosophy of creation, formation of a new paradigm of tax policy development taking into account the consequences of the current global crisis. The purpose of the study is to clarify the question of what analogous tax policy model with which type to choose for Ukraine to build a tax institute in the context of a further development paradigm. The general philosophical method, deductive method, method of comparative analysis, analogies, generalizatio
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Barabash, Lesia. "Improvement of tax policy within the harmonization of the tax system of Ukraine." European Scientific e-Journal 18, no. 3 (2022): 49–56. https://doi.org/10.47451/ecn2022-04-05.

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The article considers the essence and modern conditions of tax policy functioning in Ukraine and the directions of its optimization in the context of harmonization of the tax system are offered. The formation of the author’s vision of the economic essence of tax policy was carried out on the basis of analysis of scientific opinion of scientists from different countries, as well as the official interpretation using the dialectical method. With the help of a group of analytical methods, the conditions for the functioning of Ukraine’s tax policy in pre-war and wartime were assessed. T
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Chikezie Paul-Mikki Ewim, Mobolaji Olalekan Komolafe, Onyinye Gift Ejike, Edith Ebele Agu, and Ifeanyi Chukwunonso Okeke. "A policy model for standardizing Nigeria’s tax systems through international collaboration." Finance & Accounting Research Journal 6, no. 9 (2024): 1694–712. http://dx.doi.org/10.51594/farj.v6i9.1595.

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Nigeria’s tax system faces several challenges, including inefficiencies, fragmentation of laws, and low compliance rates. These issues limit the government’s ability to generate revenue necessary for sustainable development. To address these shortcomings, this paper proposes a policy model for standardizing Nigeria’s tax system through international collaboration. The model draws from successful tax standardization initiatives in other countries and aligns with global standards such as the Base Erosion and Profit Shifting (BEPS) framework developed by the Organisation for Economic Co-operation
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Suryani Mohd Jamel, Nur Erma, Nadiah Abd Hamid, and Siti Noor Hayati Mohd Zawawi. "Empirical Study of the Public Acceptance Model of Indirect Tax Policy: The Underlying Guiding Principles of Good Tax Policy." 14th GCBSS Proceeding 2022 14, no. 2 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.2(5).

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In view of the strong rumor that the Goods and Services Tax (GST) may be re-introduced in Malaysia, Bernama (2022) reported that Malaysia is keen on reintroducing GST to expand its revenue base and carry the weight of public subsidies. In fact, no country in the world has reverted from the Goods and Services Tax (GST) to the Sales and Services Tax (SST), except for Malaysia. Due to GST abolishment, Malaysia incurred an annual revenue loss of RM20 billion, and, surprisingly, the reintroduction of SST 2.0 did not contribute much to the government. Compared to the GST collection of RM41 billion i
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Speer, Sean. "Policy Forum: Tax Reform in Canada's 43rd Parliament—Politics, Policy, and Second-Best Choices." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (2020): 35–47. http://dx.doi.org/10.32721/ctj.2020.68.1.pf.speer.

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A minority Parliament in Ottawa will require that the government and the opposition parties search for areas of policy convergence. One area where there is potential for cooperation is action on a comprehensive review of the federal tax system, which was an election commitment by multiple political parties. There is scope for a review exercise that ultimately can enhance the efficiency and equity of the federal tax code. But such a review will need to recognize that tax policy and politics cannot be divorced from one another. This article presents a critical analysis of calls for a royal commi
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XIAO, TINGTING, KE LIU, and KIN KEUNG LAI. "TAX EVASION: A TWO-PERIOD MODEL." Asia-Pacific Journal of Operational Research 31, no. 03 (2014): 1450017. http://dx.doi.org/10.1142/s0217595914500171.

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We mainly study a taxpayer's optimal strategies of tax evasion and its relevant properties, in order to deduce some effective suggestions and theoretical bases for the tax authority to restrain tax evasion. Based on the Christiansen static model of tax evasion, we formulate a two-period model where the discovery of tax evasion in the second period induces a tax audit in the first period if it has not been done before. The taxpayer has to choose the amount of tax evasion in each period to maximize the total expected utility of the two periods. We show that the threat of having the first-period
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Dissertations / Theses on the topic "Model of tax policy"

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Truscott, Philip. "A pluralist model of tax-benefit policy." Thesis, University of Surrey, 1989. http://epubs.surrey.ac.uk/848134/.

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In order for a pluralist democracy to function well it is necessary that the means to bring forward policy proposals should be dispersed widely among a variety of political parties, pressure groups, and institutions. The goal of this thesis is to define and solve the problems of creating a computer model of tax-benefit policy suitable for a pluralist society. Computer modelling of tax-benefit policies poses two serious problems. Firstly, can such computer models be sufficiently easy to use so that non-experts can use them without the need for computer specialists? Secondly, can they be flexibl
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Daurer, Veronika, and Richard Krever. "Choosing between the UN and OECD Tax Policy Models: An African Case Study." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4356/1/SSRN%2Did2499980.pdf.

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This paper reports on a study of the tax treaty policy of a group of eleven East African countries. African tax treaties tend to follow one of two model treaties, an OECD model treaty that favours the interests of capital exporting nations and a United Nations model treaty that allows capital importing countries to retain more taxing rights. The study compares the policy outcomes in treaties signed by these countries with African nations, with relatively wealthy OECD countries, and with non-African countries that are not members of the OECD. It also compares selected outcomes in African-OECD t
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Swetkis, Doreen. "Residential property tax abatement testing a model of neighborhood impact /." Cleveland, Ohio : Cleveland State University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=csu1258938619.

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Thesis (Ph.D.)--Cleveland State University, 2009.<br>Abstract. Title from PDF t.p. (viewed on Dec. 11, 2009). Includes bibliographical references (p. 141-153). Available online via the OhioLINK ETD Center and also available in print.
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Khokrishvili, Elguja. "Das georgische Steuersystem im Transformationsprozess." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1874/.

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During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax system should be elaborated regarding certain criteria. This paper analyzes the tax reform procedures during the transition of Georgia to the free-market economy as well as the existing tax system. Concerning the taxes, the current tax system is more or less duplicated from the Western European countrie
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Adam, Christopher S. "The demand for money, asset substitution and the inflation tax in a liberalizing economy : an econometric analysis for Kenya." Thesis, University of Oxford, 1992. http://ora.ox.ac.uk/objects/uuid:037dcc1e-edff-4096-89cb-6d24a70742d8.

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This thesis develops empirical econometric models of the private sector aggregate demand for real and financial assets in Kenya over the period 1973 to 1990. Single-equation error-correction models of the demand for money are estimated using systems cointegration methods developed by Johansen (1988). The models are found to be statistically stable functions throughout the period, and are capable of encompassing existing studies. Across a range of monetary aggregates, including a Divisia index aggregate for broad money, the models describe demand for money functions in which inflation and illeg
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Commendatore, Pasquale, Christoph Hammer, Ingrid Kubin, and Carmelo Petraglia. "Policy Issues in NEG Models: Established Results and Open Questions." Springer International Publishing AG, 2017. http://dx.doi.org/10.1007/978-3-319-65627-4_2.

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This paper provides a non-technical overview of NEG models dealing with policy issues. Considered policy measures include alternative categories of public expenditure, international tax competition, unilateral actions of protection/liberalisation, and trade agreements. The implications of public intervention in two-region NEG models are discussed by unfolding the impact of policy measures on agglomeration/dispersion forces. Results are described in contrast with those obtained in standard non-NEG theoretical models. The high degree of abstraction limits the applicability of NEG models to real
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Khokrishvili, Elguja. "Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2009/2761/.

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Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt. Im Rahmen dieser umfassenden Transformationsprozesse ist es unabding
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Gruescu, Sandra. "Population ageing and economic growth : education policy and family policy in a model of endogenous growth; with 32 tab. /." Heidelberg : Physica-Verl, 2007. http://swbplus.bsz-bw.de/bsz256686149cov.htm.

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Barone, Anthony J. "State Level Earned Income Tax Credit’s Effects on Race and Age: An Effective Poverty Reduction Policy." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/771.

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In this paper, I analyze the effectiveness of state level Earned Income Tax Credit programs on improving of poverty levels. I conducted this analysis for the years 1991 through 2011 using a panel data model with fixed effects. The main independent variables of interest were the state and federal EITC rates, minimum wage, gross state product, population, and unemployment all by state. I determined increases to the state EITC rates provided only a slight decrease to both the overall white below-poverty population and the corresponding white childhood population under 18, while both the overall a
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Devaraj, Srikant. "Specification and estimation of the price responsiveness of alcohol demand| A policy analytic perspective." Thesis, Indiana University - Purdue University Indianapolis, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10032406.

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<p> Accurate estimation of alcohol price elasticity is important for policy analysis &ndash; e.g.., determining optimal taxes and projecting revenues generated from proposed tax changes. Several approaches to specifying and estimating the price elasticity of demand for alcohol can be found in the literature. There are two keys to policy-relevant specification and estimation of alcohol price elasticity. First, the underlying demand model should take account of alcohol consumption decisions at the extensive margin &ndash; i.e., individuals&rsquo; decisions to drink or not &ndash; because the pri
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Books on the topic "Model of tax policy"

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L, Ballard Charles, ed. A General equilibrium model for tax policy evaluation. University of Chicago Press, 1985.

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Hassett, Kevin A. Tax policy and investment. National Bureau of Economic Research, 1996.

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Hassett, Kevin A. Investment with uncertain tax policy: Does random tax policy discourage investment? National Bureau of Economic Research, 1994.

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Hetemäki, Martti. On open economy tax policy. Valtion taloudellinen tutkimuskeskus, 1991.

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Hutton, John. Tax policy and financial structure. Institute for Financial Research, 1996.

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Foundation, Joseph Rowntree. The effect of tax and benefit policy over different 'model lifetimes'. Joseph Rowntree Foundation, 2004.

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Callan, Tim. On the design ofa model for tax and transfer policy analysis. Economic and Social Research Institute, 1987.

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Fullerton, Don. Tax policy toward art museums. National Bureau of Economic Research, 1990.

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Gruber, Jonathan. Tax policy for health insurance. National Bureau of Economic Research, 2004.

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Gruber, Jonathan. Tax policy for health insurance. National Bureau of Economic Research, 2004.

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Book chapters on the topic "Model of tax policy"

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Okamoto, Akira. "Taxation of Interest Income in an Aging Japan: Simulation Analysis Using a Life-Cycle General Equilibrium Model." In Tax Policy for Aging Societies. Springer Japan, 2004. http://dx.doi.org/10.1007/978-4-431-53975-9_2.

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Okamoto, Akira. "A Life-Cycle General Equilibrium Simulation Model with Continuous Income Distribution An Application to an Aging Japan." In Tax Policy for Aging Societies. Springer Japan, 2004. http://dx.doi.org/10.1007/978-4-431-53975-9_7.

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Koch, Karl-Josef, and Günther G. Schulze. "Equilibria in Tax Competition Models." In Trade, Growth, and Economic Policy in Open Economies. Springer Berlin Heidelberg, 1998. http://dx.doi.org/10.1007/978-3-662-00423-4_19.

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Jahnke, Wilfried. "Macroeconomic Effects of Tax Policy Measures in an Econometric Model for Germany." In Tax Modelling for Economies in Transition. Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-14109-8_5.

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Islam, Nizamul, and Lennart Flood. "A Tax Benefit Model for Policy Evaluation in Luxembourg: LuxTaxBen." In Statistics for Data Science and Policy Analysis. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1735-8_22.

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Guan, Qian, and Yuxiang Yang. "Power Battery Reverse Logistics Network Optimization Model Under Tax Relief Policy." In Communications in Computer and Information Science. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-7210-1_23.

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Meyer, Bernd, and Paul J. J. Welfens. "Innovation-Augmented Ecological Tax Reform: Theory, Model Simulation and New Policy Implications." In Internationalization of the Economy and Environmental Policy Options. Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-662-04580-0_9.

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Druga, Ertila. "World Bank Intervention and Introduction of Social Health Insurance in Albania." In International Impacts on Social Policy. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86645-7_18.

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AbstractThis chapter investigates the influence of the World Bank in the formulation of Social Health Insurance law in Albania. Findings suggest that in the case of Albania, although the external influence was not able to determine the policy choice, it did, however, to some extent, shape policy formulation. The World Bank offered its expertise and assistance in formulating details of related law and defining the parameters of the future contributory system. Another important finding relates to the position of the World Bank in preserving the model of financing health through general tax reven
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Kirillov, Vladimir. "Game-Theoretic Model of Principal–Agent Relationship Application in Corporate Tax Policy Design." In New Trends in Finance and Accounting. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_27.

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Litvinova, Tatyana N. "The Model of Development and Implementation of Effective Tax Policy in Modern Russia." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_18.

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Conference papers on the topic "Model of tax policy"

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Singh, Sr, Monika Rani, and Dipti Singh. "Sustainable Production Inventory Model with Green Technology Investment under Carbon Tax and Carbon Cap and Trade policy." In 2024 2nd International Conference on Advancements and Key Challenges in Green Energy and Computing (AKGEC). IEEE, 2024. https://doi.org/10.1109/akgec62572.2024.10868415.

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Oqbi, Manar Y., and Dhabia M. Al-Mohannadi. "Deciphering the Policy-Technology Nexus: Enabling Effective and Transparent Carbon Capture Utilization and Storage Supply Chains." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.185903.

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In response to the global imperative to address climate change, this research focuses on enhancing the transparency and efficiency of the Carbon Capture Utilization and Storage (CCUS) supply chain under carbon tax. We propose a decision-making framework that integrates the CCUS supply chain's optimization model, emphasizing carbon tax policies, with a blockchain network. Smart contracts play a pivotal role in automating the exchange and utilization of carbon emissions, enhancing the digitalization of the CCUS supply chain from source to sink. This automation facilitates seamless matching of ca
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Huynh, Dat T., and Marianthi Ierapetritou. "Integrated Ex-Ante Life Cycle Assessment and Techno-Economic Analysis of Biomass Conversion Technologies Featuring Evolving Environmental Policies." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.127765.

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Biorefineries can reduce carbon dioxide emissions while serving the global chemical demand market. Governments are also using carbon pricing policies, such as carbon taxes, cap-and-trade models, and carbon caps, as a strategy to reduce emissions. The use of biomass feedstocks in conjunction with carbon capture usage and storage technologies are mitigation strategies for global warming. Businesses can invest in these technologies to accommodate the adoption of these policies. Rapid action is necessary to halt global warming, which results in aggressive policies. In this work, a multi-period pro
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Mahpudin, Endang, Reminta Lumban Batu, Vera Pangni Fahriani, and Zulfa Aulia Nurul Putri. "Tax Policy Analysis for a Business Model Recycle." In 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220701.004.

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Jin, Ying, and Defa Cai. "Optimal Tax Policy Based on Endogenous Growth Model of Economy." In Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icemaess-18.2018.88.

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Mashkova, Aleksandra L., Ekaterina V. Novikova, and Olga A. Savina. "Agent model for evaluating influence of tax policy on political preferences." In EGOSE 2016: Challenges in Eurasia 2016. ACM, 2016. http://dx.doi.org/10.1145/3014087.3014125.

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Soltana, Ghanem, Mehrdad Sabetzadeh, and Lionel C. Briand. "Model-Based Simulation of Legal Requirements: Experience from Tax Policy Simulation." In 2016 IEEE 24th International Requirements Engineering Conference (RE). IEEE, 2016. http://dx.doi.org/10.1109/re.2016.11.

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Tseng, Shih-Hsien, and Theodore T. Allen. "A magic number versus trickle down agent-based model of tax policy." In 2013 Winter Simulation Conference - (WSC 2013). IEEE, 2013. http://dx.doi.org/10.1109/wsc.2013.6721526.

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Huo, Hong, Dan Luo, and Zhanghua Yan. "Pricing Decision of Dual-Channel Supply Chain Based on Carbon Emission Reduction Input Under Carbon Tax Policy." In The International Conference on Economic Management and Model Engineering. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0012026800003620.

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Tao, Ye, and Hui-feng Xue. "A Study of Energy Tax Policy Decision Model Based on Marginal Cost Constraint." In 2009 International Conference on Information Technology and Computer Science (ITCS 2009). IEEE, 2009. http://dx.doi.org/10.1109/itcs.2009.28.

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Reports on the topic "Model of tax policy"

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Manzano, Osmel, and José Luis Saboin. Reverse Causality between Oil Policy and Fiscal Policy?: The Venezuelan Experience. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003290.

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This paper uses a model of intergenerational accounting to simulate the intergenerational distribution of oil wealth in Venezuela. Venezuelan oil production does not seem to follow an optimal extraction path. Nevertheless, this is true if we do not consider what the government does with the resources received from the oil sector. In this paper we explored the interaction of oil policy and fiscal policy using an intergeneration accounting model. We found that these interactions could explain certain outcomes. In particular, the model could explain why the sector was open for investment in 1991
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Wales, Christoher, and Hannelore Niesten. Crafting a Model for Taxing Digital Financial Services. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.080.

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The taxation of mobile money (MM) and other digital financial services (DFS) is a multifaceted and evolving issue. It has become a significant concern and source of controversy over the last decade. As yet, there is no universally accepted standard approach to taxing DFS, but the complexity of the issues underscores the need for a clear and holistic framework. While much has been written about tax and DFS, direct guidance to policy-makers is scarce; other than, perhaps, to avoid taxing them at all (GSMA 2023a, 2023b; Vodafone 2023). In this policy brief we aim to fill that gap, and offer some
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García-Suaza, Andres, Fernando Jaramillo, and Marlon Salazar. Tax policies, informality, and real wage rigidities. Banco de la República, 2023. http://dx.doi.org/10.32468/be.1245.

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Developing countries have a vast informal sector generally associated with low productivity levels. The response of informal employment to tax policies might depend on labor market rigidities. This paper proposes a theoretical framework consisting of a search and matching model with segmentation in the labor market to understand how tax policies and enforcement interact to determine the size of the formal sector. The analytical results show that decreasing payroll taxes increases formal employment demand, and enforcement expenditure decreases informal employment offers. The model suggests that
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Doorley, Karina, and Mark Regan. The impact of Irish budgetary policy by disability status. ESRI, 2022. http://dx.doi.org/10.26504/bp202301.

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Existing research has shown that disability is costly and can result in an increased risk of living in poverty and a decrease in living standards. In this paper, we expand a framework of equality budgeting, previously applied from a gender perspective, to the population of households affected by disability. Using a microsimulation model linked to data from the EU Survey of Income and Living Conditions (EU-SILC), we show how tax-benefit policy and other market income changes between 2007 and 2019 impacted households affected by disability and households not affected by disability. We find that
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Espino, Emilio, and Martín González Rozada. Normative Fiscal Policy and Growth: Some Quantitative Implications for the Chilean Economy. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011508.

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This paper explores the qualitative and quantitative implications of optimal taxation in a developing economy when economic growth is endogenously determined. We differentiate this class of economies from a developed economy in two aspects: informal sector is quantitatively significant and tax-collecting technologies are more rudimentary. We characterize competitive equilibrium allocations and Ramsey allocations in the context of a small open economy in which the interest rate is endogenously determined, some workers can be hired in the informal market, and imperfect tax-collecting technology
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Carroll, Daniel R., André Victor D. Luduvice, and Eric R. Young. Optimal fiscal reform with many taxes. Federal Reserve Bank of Cleveland, 2024. http://dx.doi.org/10.26509/frbc-wp-202307r.

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We study the optimal one-shot tax reform in the standard incomplete markets model where households differ in their wealth, earnings, permanent labor skill, and age. The government can provide transfers by raising tax revenue and has several tax instruments at its disposal: a flat capital income tax, a flat consumption tax, and a non-linear labor income tax. We compute the equilibrium and transitional dynamics for 3888 different tax combinations and find that the optimal fiscal policy funds a transfer that is above 60 percent of GDP through a combination of very high taxes on consumption and ca
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Carroll, Daniel R., André Victor D. Luduvice, and Eric R. Young. Optimal Fiscal Reform with Many Taxes. Federal Reserve Bank of Cleveland, 2023. http://dx.doi.org/10.26509/frbc-wp-202307.

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We study the optimal one-shot tax reform in the standard incomplete markets model where households differ in their wealth, earnings, permanent labor skill, and age. The government can provide transfers by raising tax revenue and has several tax instruments at its disposal: a flat capital income tax, a flat consumption tax, and a non-linear labor income tax. The optimal fiscal policy funds a transfer that is nearly 50 percent of GDP through a combination of very high taxes on consumption and capital income. The labor tax schedule has a high average rate but is also moderately progressive. We fi
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Sharma, Manoj Kumar. Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.028.

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Double Tax Agreements (DTAs) between treaty parties usually ensure the appropriate division of taxing rights and benefits between treaty partners. However, when a DTA is between a capital-exporting nation and a capital-importing country, the negotiations and DTA may be marred by unequal bargaining powers between the countries. Thus, capital-exporting nations often influence the fundamental design of these treaties to favour the entities in their economies that are responsible for the capital outflow. This paper aims to understand the potential detrimental impact of one clause – the most favour
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Beck, Thorsten. Long-term Finance in Latin America: A Scoreboard Model. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007018.

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Theory and empirical work have shown that long-term finance is critical for households, firms and government and for the overall development of the economy. The development of efficient and sustainable long-term financial markets, however, depends on macroeconomic stability and an effective institutional framework. Policy initiatives, including tax policy, regulation and competition policies can also improve the availability of long-term finance within these more fundamental constraints. However, country characteristics including size and demographic structure also play an important role. When
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Otrok, Christopher, Huigang Chen, Alessandro Rebucci, Gianluca Benigno, and Eric R. Young. Optimal Policy for Macro-Financial Stability. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011440.

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This paper studies whether policymakers should wait to intervene until a financial crisis strikes or rather act in a preemptive manner. This question is examined in a relatively simple dynamic stochastic general equilibrium model in which crises are endogenous events induced by the presence of an occasionally binding borrowing constraint as in Mendoza (2010). First, the paper shows that the same set of taxes that replicates the constrained social planner allocation could be used optimally by a Ramsey planner to achieve the first best unconstrained equilibrium: in both cases without any precaut
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