Relevant bibliographies by topics / Quasi-taxes

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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 'Quasi-taxes'

Author: Grafiati
Published: 28 June 2021
Last updated: 29 July 2025

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Journal articles on the topic "Quasi-taxes"

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Маюров, Николай Петрович, and Дмитрий Андреевич Макаров. "Quasi-taxes in the Context of Environmental Charges." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 1 (March 15, 2021): 72–76. http://dx.doi.org/10.26163/gief.2021.12.96.013.

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В статье рассматривается проблематика установления нового экологического налога. Рассматриваются законопроекты правительства РФ о возможности введения данного налога в РФ. Рассматриваются все элементы налогообложения по экологическим платежам. Изучается проблематика налогового администрирования в отношении организаций и предпринимателей, которые наносят вред окружающей среде своей хозяйственной деятельностью. Изучаются перспективы реформирования налогового законодательства РФ об устранении так называемых «квазиналогов». The article focuses on problematic issues dealing with introduction of a n
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Brülhart, Marius, Jayson Danton, Raphaël Parchet, and Jörg Schläpfer. "Who Bears the Burden of Local Taxes?" American Economic Journal: Economic Policy 17, no. 1 (2025): 464–505. https://doi.org/10.1257/pol.20220462.

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We study the distributional effects of local taxes. They turn out to be strikingly progressive. We calibrate a municipality-level structural model with quasi-experimental estimates of taxpayer mobilty by family type. Households with children are found to be less mobile than households without children and to have stronger preferences for locally provided public goods. Combined with capitalization of taxes into housing prices and nonhomothetic housing demand, this implies that the incidence of local income taxes mainly falls on high-income childless households. Increases in local income taxes,
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Nathan, Brad, Ricardo Perez-Truglia, and Alejandro Zentner. "My Taxes Are Too Darn High: Why Do Households Protest Their Taxes?" American Economic Journal: Economic Policy 17, no. 1 (2025): 273–310. https://doi.org/10.1257/pol.20220768.

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In the United States and globally, taxpayers can file a protest to legally reduce their property taxes. While tax protests can provide a unique opportunity to study the (un)willingness to pay taxes, they have received little attention from researchers. Using a field experiment and a quasi-experiment, we study what motivates households to protest their property taxes. We find that both expected savings and filing frictions play significant roles. We estimate the magnitude of filing frictions using a money metric. We also discuss how low-cost interventions targeted at disadvantaged groups can mi
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DOIDGE, CRAIG, and ALEXANDER DYCK. "Taxes and Corporate Policies: Evidence from a Quasi Natural Experiment." Journal of Finance 70, no. 1 (2015): 45–89. http://dx.doi.org/10.1111/jofi.12101.

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Jakobsen, Katrine, Kristian Jakobsen, Henrik Kleven, and Gabriel Zucman. "Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark*." Quarterly Journal of Economics 135, no. 1 (2019): 329–88. http://dx.doi.org/10.1093/qje/qjz032.

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Abstract Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world’s highest marginal tax rates on wealth, but this tax was greatly reduced starting in 1989 and later abolished. Due to the specific design of the wealth tax, the 1989 reform provides a compelling quasi-experiment for understanding behavioral responses among the wealthiest segments of the population. We find clear reduced-form effects of wealth taxes in the short and medium run, with larger effects on the very wealthy than on the moderate
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Benzarti, Youssef. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs." American Economic Journal: Economic Policy 12, no. 4 (2020): 38–57. http://dx.doi.org/10.1257/pol.20180664.

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This paper uses a quasi-experimental design to estimate the cost of filing taxes. Using US tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo large tax savings to avoid compliance costs, which provides a revealed preference estimate of such costs. I show that costs increase with income, consistent with an opportunity cost of time explanation. These estimates suggest substantial costs of filing federal income taxes, significantly larger than previously estimated using surveys. (JEL H24, H26, H31)
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Jacob, Martin, Roni Michaely, and Maximilian A. Müller. "Consumption Taxes and Corporate Investment." Review of Financial Studies 32, no. 8 (2018): 3144–82. http://dx.doi.org/10.1093/rfs/hhy132.

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Abstract Consumers nominally pay the consumption tax, but theoretical and empirical evidence is mixed on whether corporations partly shoulder this burden, thereby affecting corporate investment. Using a quasi-natural experiment, we show that consumption taxes decrease investment. Firms facing more elastic demand decrease investment more strongly, because they bear more of the consumption tax. We corroborate the validity of our findings using 86 consumption tax changes in a cross-country panel. We document two mechanisms underlying the investment response: reduced firms’ profitability and lower
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Londoño-Vélez, Juliana, and Javier Ávila-Mahecha. "Enforcing Wealth Taxes in the Developing World: Quasi-Experimental Evidence from Colombia." American Economic Review: Insights 3, no. 2 (2021): 131–48. http://dx.doi.org/10.1257/aeri.20200319.

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This paper investigates the feasibility of wealth taxation in developing countries. It uses rich administrative data from Colombia and leverages a government-designed program for voluntary disclosures of hidden wealth as well as the threat of detection triggered by the Panama Papers leak. There are two key findings. First, there is substantial (primarily offshore) evasion: two-fifths of the wealthiest 0.01 percent evade taxes, with these evaders concealing one-third of their wealth offshore. Second, strengthening enforcement can have a significant impact on wealth tax compliance, tax revenue,
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Johnston, Andrew C. "Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data." American Economic Journal: Economic Policy 13, no. 1 (2021): 266–93. http://dx.doi.org/10.1257/pol.20190031.

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To finance unemployment insurance, states raise payroll tax rates on employers who engage in layoffs. Tax rates are, therefore, highest for firms after downturns, potentially hampering labor-market recovery. Using full-population, administrative records from Florida, I estimate the effect of these tax increases on firm behavior leveraging a regression kink design in the tax schedule. Tax hikes reduce hiring and employment substantially, with no effect on layoffs or wages. The results imply unanticipated costs of the financing regime which reduce the optimal benefit by a quarter and account for
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Andersson, Julius J. "Carbon Taxes and CO2 Emissions: Sweden as a Case Study." American Economic Journal: Economic Policy 11, no. 4 (2019): 1–30. http://dx.doi.org/10.1257/pol.20170144.

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This quasi-experimental study is the first to find a significant causal effect of carbon taxes on emissions, empirically analyzing the implementation of a carbon tax and a value-added tax on transport fuel in Sweden. After implementation, carbon dioxide emissions from transport declined almost 11 percent, with the largest share due to the carbon tax alone, relative to a synthetic control unit constructed from a comparable group of OECD countries. Furthermore, the carbon tax elasticity of demand for gasoline is three times larger than the price elasticity. Policy evaluations of carbon taxes, us
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Dissertations / Theses on the topic "Quasi-taxes"

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Ležáková, Kamila. "Komparace příspěvků na sociální zabezpečení u vybraného podniku v České republice a ve Velké Británii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444227.

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The theoretical part of the thesis defined taxes and social policy generally. Next, the thesis is focused on social insurance, social security, and social services in the Czech Republic and Great Britain. The company KOVO BUDISOV, s.r.o. is analysed in the practical part. Social security contributions are calculated according to Czech and British legislation and they are compared subsequently.
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Escobar, Sebastian. "Essays on inheritance, small businesses and energy consumption." Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-320724.

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Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. This study estimates the extent of estate size under-reporting, a form of inheritance tax planning, using the repeal of the Swedish tax on spousal bequests, in 2004, and a regression discontinuity design. The results show that, on average, estate sizes were 17 percent lower, and the share of estates that completely escaped tax payments was 26 percent larger due to under-re
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Marques, Ana Rita Leite. "Do property taxes a ect fertility? Quasi-experimental evidence from Portugal." Master's thesis, 2019. http://hdl.handle.net/10362/66768.

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This paper uses a property tax decrease to obtain causal estimates of the impact of taxes on household fertility decisions. We combine administrative data on all births occurred in Portugal between 2004 and 2011 with scal, demographic and political data on 278 municipalities in mainland Portugal. Through a Di erencein- Di erences strategy, we found that muncipalities that were forced to decrease property tax faced an increase in fertility comparing to their counterfactual. Additionally, we show that these e ects are larger in households in which the mother is either portuguese, less ed
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Miyambu, Musa. "The impact of quasi taxes from mining on economic growth in South Africa." Thesis, 2018. https://hdl.handle.net/10539/26913.

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A research report submitted to the Faculty of Engineering and Built Environment, University of the Witwatersrand, in fulfilment of the requirements for the degree of Master of Science in Engineering specialising in Mineral Economics, Johannesburg 2018<br>South Africa‘s economic growth has been declining since 2009. Mining contributes to economic growth in various ways, including foreign earnings and taxes. It contributes to the economy through direct, indirect and quasi taxes. Quasi taxes are near taxes that are imposed on mining projects in the national interests of protecting the environment
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Books on the topic "Quasi-taxes"

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Nosse, Tetsuya. A quasi-macro-economic analysis of the effective incidence of personal taxes. Institute of Economic Research, Kobe University of Commerce, 1993.

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Book chapters on the topic "Quasi-taxes"

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Joossens, Luk, Frank J. Chaloupka, David Merriman, and Ayda Yurekli. "Issues in the smuggling of tobacco products." In Tobacco control in developing countries. Oxford University PressNew York, NY, 2000. http://dx.doi.org/10.1093/oso/9780192632500.003.0016.

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Abstract This chapter reviews several issues related to the smuggling of cigarettes and other tobacco products. First, the health and other consequences of cigarette smuggling are described, emphasizing the potential for cigarette smuggling to undermine tobacco-control efforts. This is followed by a description of the various legal, quasi-legal, and illegal activities that are broadly described as smuggling. The factors that create incentives for and/or facilitate these activities are reviewed, noting that non-price factors, such as the presence of corruption, organized crime, and widespread s
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Hsu*, Shi-Ling. "Some Quasi-Behavioural Arguments For Environmental Taxation." In Critical Issues In Environmental Taxation. Oxford University PressOxford, 2008. http://dx.doi.org/10.1093/oso/9780199542185.003.0002.

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Abstract For decades, economists have advocated for the adoption of environmental taxes to reduce pollution at the lowest social cost. This campaign has succeeded in Europe, where a wide variety of environmental taxes are in effect, but failed in North America, where environmental taxes are rare.1 Economists have failed to persuade North American policy-makers to make any significant policy use of environmental taxes.2 This chapter presents three arguments that draw upon the behaviouralist and organizational literatures, and augment the economic arguments proffered thus far in favour of enviro
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Conference papers on the topic "Quasi-taxes"

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Storozhuk, Alexander. "BAI JUYI AND ORIGINS OF THE NEW YUEFU." In 10th International Conference "Issues of Far Eastern Literatures (IFEL 2022)". St. Petersburg State University, 2023. http://dx.doi.org/10.21638/11701/9785288063770.07.

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The first poetic cycle of 50 New Yuefu was written by Bo Juyi (白居易, 772–846) in 809 after the works of by his friend Li Shen (李紳, 772–846). Bo Juyi wrote it simultaneously with another great Tang poet Yuan Zhen (元稹, 779–831), and the new literary style has been known for centuries as Yuan-Bo (元白). Both of the poets shared the same attitude towards the role of letters in the society and aspired to implement their credo at the official posts they held. The origin of New Yuefu philosophy dates back at least to 806, when he together with Yuan Zhen created the illustrious political composition know
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Reports on the topic "Quasi-taxes"

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Prichard, Wilson. Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.040.

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The concept of ‘tax morale’ seeks to capture an individual’s willingness (or unwillingness) to pay taxes. The study of tax morale in lower-income countries is significant for understanding “quasi-voluntary” tax compliance, popular support for tax reform programs, and the broader character of social contracts. While interest in tax morale research has surged over the past decade, the use of the concept in research has often been relatively broad and imprecise. This risks a lack of comparability across studies. More importantly, insufficiently nuanced research risks telling an incomplete or misl
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Prichard, Wilson. Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.013.

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The past decade has witnessed a surge in international interest in the importance of tax morale. This is often defined, broadly, as taxpayer’s ‘non-pecuniary motivations for tax compliance’ (Luttmer and Singhal 2014: 150) – as a key component of strategies for strengthening tax compliance in lower-income countries. Whereas classic models of tax compliance focused on the importance of the threat of enforcement and the cost of compliance in shaping compliance, compliance decisions are also significantly shaped by non-pecuniary motivations. They can, for example, be an intrinsic commitment to pay
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Martínez Jorge, Angel, and Javier Martínez Santos. Heterogeneous response and spillover effects of SSB taxes. Esade EcPol, 2023. http://dx.doi.org/10.56269/20230327/amj.

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In this paper we evaluate the taxation of sugar-sweetened and edulcorated beverages by using the natural quasi-experiment in Spain: in 2021 an increase in Value Added Tax was introduced in all regions of Spain except for some of them, which do not have VAT. These regions serve as a control group offering a unique opportunity in the literature for two reasons, the guarantee of avoiding cross-border consumer movements due to their geographical location and the opportunity to have a household consumption database with a rich set of characteristics. We find a pass-through of the tax to prices of o
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