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itaxjournal.bsky.social @itaxjournal.bsky.social · 5d

Tax lotteries incentivize consumers to ask for receipts, but effectiveness depends on design. Prizes are skewed toward high-income taxpayers, business owners, and the self-employed, driven by greater transaction volumes. These groups alter their behavior the least after winning.

itaxjournal.bsky.social @itaxjournal.bsky.social · 5d

Recently published in @itaxjournal.bsky.social "Characteristics and responses of winners in the Greek tax lottery" by Panayiotis Nicolaides

Available at: rdcu.be/eJnj8

Characteristics and responses of winners in the Greek tax lottery

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itaxjournal.bsky.social @itaxjournal.bsky.social · 6d

Simulations of a common unemployment benefit system across European countries indicate that a common replacement rate, paired with country-specific floors and ceilings, reduces poverty while keeping labour supply responses and budgetary costs modest.

itaxjournal.bsky.social @itaxjournal.bsky.social · 6d

Recently published in @itaxjournal.bsky.social "The impact of a European unemployment benefit scheme on labour supply and income distribution" by Mathieu Lefebvre & Agathe Simon

Available at: rdcu.be/eJaAZ

The impact of a European unemployment benefit scheme on labour supply and income distribution

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itaxjournal.bsky.social @itaxjournal.bsky.social · 7d

Uganda’s 2012–13 tax reform increased revenue and modestly reduced inequality. Reported incomes of most top 1% stayed unchanged, though high earners in small firms reduced their incomes, with some employers shifting wages into dividends to lower tax.

itaxjournal.bsky.social @itaxjournal.bsky.social · 7d

Recently published in @itaxjournal.bsky.social
"Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda" by Maria Jouste, Tina Kaidu Barugahara, Joseph Ayo Okello, Jukka Pirttilä & Pia Rattenhuber

Available at: rdcu.be/eI3rM

Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda

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itaxjournal.bsky.social @itaxjournal.bsky.social · 7d

In China, many firms evade social insurance payments. The Golden Tax Project Phase III (GTPIII) — a digital tax upgrade — helped boost companies’ participation and payment rates by improving data sharing and closing loopholes. Gains were biggest among small, low-profit firms.

itaxjournal.bsky.social @itaxjournal.bsky.social · 7d

Recently published in @itaxjournal.bsky.social
"Digitalization of tax collection and enterprises’ social security compliance" by Changlin Yu & Yanming Li

Available at: rdcu.be/eITit

Digitalization of tax collection and enterprises’ social security compliance

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itaxjournal.bsky.social @itaxjournal.bsky.social · 12d

Bastani's new paper provides a guide to the Marginal Value of Public Funds (MVPF), bridging theory and practice, and showing how to translate tax elasticities into welfare conclusions. It reorients the discussion, shifting focus from public spending to tax policy.

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itaxjournal.bsky.social @itaxjournal.bsky.social · 12d

Recently published in @itaxjournal.bsky.social
"The marginal value of public funds: a brief guide and application to tax policy" by Spencer Bastani

Available at: rdcu.be/eIl3e

The marginal value of public funds: a brief guide and application to tax policy

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itaxjournal.bsky.social @itaxjournal.bsky.social · Jul 8

Wealth surveys suffer from the 'missing rich' problem. This paper proposes a new method to improve representativeness by calibrating the survey’s income distribution using income tax data.

itaxjournal.bsky.social @itaxjournal.bsky.social · Jul 8

Recently published in @itaxjournal.bsky.social

"Wealth survey calibration using income tax data" by Daniel Kolář

Available at: rdcu.be/evkMu

Wealth survey calibration using income tax data

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itaxjournal.bsky.social @itaxjournal.bsky.social · Jul 2

Donald Trump killed the OECD’s 2-Pillar reform of international corporate taxation. The Achilles heel of Pillar 1 has been the need for a Multinational Tax Convention. Instead, the reform this paper proposes extends Article 12B of the UN Model Tax Convention.

itaxjournal.bsky.social @itaxjournal.bsky.social · Jul 2

Recently published in @itaxjournal.bsky.social

"Residual profit splitting: a theory-based approach to tax multinationals" by Wolfram F. Richter

Available at: rdcu.be/euxad

Residual profit splitting: a theory-based approach to tax multinationals

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itaxjournal.bsky.social @itaxjournal.bsky.social · Jul 1

Pillar 1 Amount A reallocates taxing rights on the largest/most profitable MNEs based on final consumers' location. In 2022, it would yield €10.9B. High-income countries gain the most while tax havens bear the brunt of the cost. Net benefits compared to DSTs are ambiguous.

itaxjournal.bsky.social @itaxjournal.bsky.social · Jul 1

Recently published in @itaxjournal.bsky.social

"Tax revenue from Pillar One Amount A: country-by-country estimates" Mona Barake & Elvin Le Pouhaër

Available at: rdcu.be/eujVD

Tax revenue from Pillar One Amount A: country-by-country estimates

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itaxjournal.bsky.social @itaxjournal.bsky.social · Jun 30

We show how marital sorting in Switzerland offsets parts of the tax system’s redistributive effect - intensifying income inequality.

itaxjournal.bsky.social @itaxjournal.bsky.social · Jun 30

Recently published in @itaxjournal.bsky.social

"Tax redistribution offset? Effect of marital choices on income inequality" by Melanie Häner-Müller, Michele Salvi & Christoph A. Schaltegger

Available at: rdcu.be/et416

Tax redistribution offset? Effect of marital choices on income inequality

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itaxjournal.bsky.social @itaxjournal.bsky.social · Jun 26

Many countries have given firms in multi-sided markets preferential tax treatment in the form of lower value added tax rates or even exemption from commodity taxation to stimulate their sales. In this paper we explain why this policy might be counter-productive and reduce sales.

itaxjournal.bsky.social @itaxjournal.bsky.social · Jun 26

Recently published in @itaxjournal.bsky.social

"Taxation and multi-sided platforms: a review" by Hans Jarle Kind & Guttorm Schjelderup

Available at: rdcu.be/etAL5

Taxation and multi-sided platforms: a review

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itaxjournal.bsky.social @itaxjournal.bsky.social · Jun 24

What drives support for higher taxes in Mexico? Information about eliminating corruption or improving public health raises willingness to pay, but not support for tax progressivity. The gap between inequality awareness and redistributive action persists.

itaxjournal.bsky.social @itaxjournal.bsky.social · Jun 24

Recently published in @itaxjournal.bsky.social

"A randomized intervention to gauge preferred tax rates and progressivity" Raymundo M. Campos-Vazquez & Samuel D. Restrepo-Oyola

Available at: rdcu.be/eteVD

A randomized intervention to gauge preferred tax rates and progressivity

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itaxjournal.bsky.social @itaxjournal.bsky.social · Apr 14

This study shows Finnish firm owners avoid higher dividend tax brackets by retaining earnings in the firm, strongly incentivized by the tax schedule, and via income-shifting between wages and dividends. Experienced and lower-income owners indicate higher tax base elasticities.

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itaxjournal.bsky.social @itaxjournal.bsky.social · Apr 14

Recently published in @itaxjournal.bsky.social

"Tax planning and investment responses to dividend taxation" by Aliisa Koivisto

Available at: rdcu.be/ehI4Y

Tax planning and investment responses to dividend taxation

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itaxjournal.bsky.social @itaxjournal.bsky.social · Apr 11

We propose a hybrid national accounts (NA)–macroeconometric approach to estimate underground, informal, and illegal economies in 22 European countries (2000–2020), bridging the gap between the demand for data on informality and the limited availability of NA-based estimates.