 | Estimating VAT Pass Through Author/Editor: Dora Benedek, Ruud A. de Mooij, Philippe Wingender. Release Date:September, 2015 This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. more...
| Price: $18.00
|
| Base Erosion, Profit Shifting and Developing Countries Author/Editor: Ernesto Crivelli, Ruud A. de Mooij, Michael Keen. Release Date:May, 2015 International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable more...
| Price: $18.00
|
| Japan's Corporate Income Tax: Facts, Issues and Reform Options Author/Editor: Ruud A. de Mooij, Ikuo Saito. Release Date:August, 2014 This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax more...
| Price: $18.00
|
| Tax Buoyancy in OECD Countries Author/Editor: Vincent Belinga, Dora Benedek, Ruud A. de Mooij, John Norregaard. Release Date:June, 2014 By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax more...
| Price: $18.00
|
 | "Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times Author/Editor: Ruud A. de Mooij, Michael Keen. Release Date:March, 2012 This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a fiscal devaluation: more...
| Price: $18.00
|
| Debt, Taxes, and Banks Author/Editor: Michael Keen, Ruud A. de Mooij. Release Date:February, 2012 Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of more...
| Price: $18.00
|
| The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations Author/Editor: Ruud A. de Mooij. Release Date:April, 2011 Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. more...
| Price: $18.00
|
|
Help