We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 – 2002 which includes all taxpayers in the top percentile of the gross income distribution. We show that the distribution of the tax burden is highly concentrated, and that German income taxation has remained effectively p...

Abstract This paper explores the relationship between tax rates and evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely comparable with rest of literature while also introducing two important innovations. First, compare elasticity statutory effective (ETRs). Most studies so far focused on for...

CONTEXT School immunization requirements have played a major role in controlling vaccine-preventable diseases in the United States. Most states offer nonmedical exemptions to school requirements (religious or personal belief). Exemptors are at increased risk of acquiring and transmitting disease. The role of exemption policies may be especially important for pertussis, which is endemic in the U...

David Campbell and Michael Parisi are economists with the Individual Statistics Branch Returns Analysis Section. This article was written under the direction of Jeff Hartzok, Chief. T axpayers filed 130.3 million returns for Tax Year 2001, of which almost 94.8 million (or 72.8 percent) were classified as taxable returns. Adjusted gross income (AGI) on taxable returns fell 4.0 percent to $5,847 ...

Carbon emissions abatement in a group of countries can result in increased emissions in non-abating countries. This effect has been referred to as carbon leakage. The Kyoto Agreement calls for a number of industrialized countries to limit their emissions while other countries have no abatement commitments. This paper assesses the sectoral determinants of the leakage in a static multi-sector, mu...

Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...

Can Taxes Stabilize the Economy in the Presence of Consumption Externalities? Considering a finance constrained economy, we discuss the stabilization role of variable labour and capital income taxes under a balanced-budget rule in the presence of consumption externalities of the “keeping up with the Joneses” type. We find that sufficiently procyclical labor and/or capital income taxes are able ...

Introduction The role of education in local, state and national economic development has become a central public policy issue in recent years. Rural localities, in particular, which typically have lower education levels among the adult population than urban areas, view increased educational investments as an important component of an economic development strategy. At the same time, rural commun...