Journal ArticleDOI
Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption
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In this article, the authors proposed a method for computing tax rates using national accounts and revenue statistics. And they constructed time series of tax rates for large industrial countries, identifying the revenue raised by different taxes at the general government level and defining aggregate measures of the corresponding tax bases.About:
This article is published in Journal of Monetary Economics.The article was published on 1994-12-01. It has received 1005 citations till now. The article focuses on the topics: Consumption tax & Tax policy.read more
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The Cyclical Behavior of Equilibrium Unemployment and Vacancies Revisited
TL;DR: In this paper, the authors use data on the cost of vacancy creation and cyclicality of wages to identify the two key parameters of the model - the value of non-market activity and the bargaining weights.
Book
Growing Public: Social Spending and Economic Growth Since the Eighteenth Century
TL;DR: A minimal theory of social transfers and a guide to the tests for accounting for social spending, jobs and growth in the OECD Appendices is given in this paper, along with an explanation of the rise of mass public schooling.
ReportDOI
Why Do Americans Work So Much More Than Europeans
TL;DR: This paper examined the role of taxes in accounting for the differences in labor supply across time and across countries; in particular, the effective marginal tax rate on labor income, which accounts for the predominance of differences at points in time and the large change in relative labor supply over time.
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Corporate income tax reforms and international tax competition
TL;DR: In this paper, tax-cutting and base-broadening reforms have had the effect that effective tax rates on marginal investment have remained fairly stable, but those on more profitable investments have fallen.
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Does Britain or the United States Have the Right Gasoline Tax
Ian W.H. Parry,Kenneth A. Small +1 more
TL;DR: In this article, the second-best optimal level of gasoline taxation taking into account unpriced pollution, congestion, and accident externalities, as well as interactions with the broader fiscal system is developed.
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Long-Run Policy Analysis and Long-Run Growth
TL;DR: In this paper, the authors describe a class of models in which this heterogeneity in growth experiences can be the result of cross-country differences in government policy, which can also create incentives for labor migration from slow-growing to fast-growing countries.
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Fiscal Policy in General Equilibrium
Marianne Baxter,Robert G. King +1 more
TL;DR: In this paper, the authors studied four classic macroeconomic experiments within a quantitatively restricted neoclassical model and found that permanent changes in government purchases can lead to short-run and long-run output multipliers that exceed one.
Journal ArticleDOI
Fiscal policy and economic growth
William Easterly,Sergio Rebelo +1 more
TL;DR: In this paper, the empirical regularities relating fiscal policy variables, the level of development, and the rate of growth are described, and they employ historical data, recent cross-section data and newly constructed public investment series.
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Fiscal Policy and Economic Growth: An Empirical Investigation
William Easterly,Sergio Rebelo +1 more
TL;DR: In this paper, the empirical regularities relating fiscal policy variables, the level of development and the rate of growth are described, and they employ historical data, recent cross-section data, and newly constructed public investment series.