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  • Investigació:Anàlisi de Sistemes Impositius
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  • 2017/10: The elasticity of taxable income: A meta-regression analysis

    Carina Neisser

    The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis of elasticities that measure behavioral responses to income taxation using information from 51 different studies...

    2017/06: Taxing high-income earners: tax avoidance and mobility

    Alejandro Esteller, Amedeo Piolatto, Matthew D. Rablen

    The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax...

    2015/31: Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)

    Sara Torregrosa

    In this paper I estimate under-assessment of incomes in the Personal Income Tax during the years following its introduction in Spain. The methodology combines an analysis of discrepancy with National Accounts and an econometric exercise, which follows and slightly modifies the Feldman and Slemrod (2007) procedure, based on the relation...

    2015/28: Market structure, the functional form of demand and the sensitivity of the vertical reaction function

    Agustin Redonda

    Tax incidence and tax competition have largely been studied separately. Models assessing the incidence of excise taxes do not consider strategic interaction and exclusively assess the pass-through of taxes to prices. These settings focus on imperfectly competitive markets where prices can react more (less) than proportionally to a variation in...

    2015/27: Capital taxation and imperfect competition: ACE vs. CBIT

    Kurt R. Brekke, Armando J. Garcia Pires, Dirk Schindler, Guttorm Schjelderup

    This paper studies the market and welfare effects of two main tax reforms – the Comprehensive Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open economy, it is shown that the well-known neutrality property of ACE does not hold....

    2015/26: Commodity taxation and regulatory competition

    Simone Moriconi, Pierre M. Picard, Skerdilajda Zanaj

    This paper studies competition in commodity taxation and product market regulation between trading partners. To explain the strategic interaction between governments and regulators, we present a two-country general equilibrium model in which destination-based commodity taxes finance public goods and product market regulation affects the number of firms in the market....

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