Macroeconomic Effects of Tax Policy Measures in an Econometric Model for Germany

Author(s):  
Wilfried Jahnke
Upravlenie ◽  
10.12737/4169 ◽  
2014 ◽  
Vol 2 (2) ◽  
pp. 43-48
Author(s):  
Бесстремянная ◽  
G. Besstremyannaya

In this paper it is shown how the economic-mathematical tools related to general equilibrium’s dynamic models can be used for analysis of tax policy’s macroeconomic effects and institutional changes (on the example of informal employment). Models can be used for studying of dynamics of economy’s aggregated indicators, and also the indicators reflecting behavior of producers and consumers.


2016 ◽  
Vol 14 (1) ◽  
pp. 93-114 ◽  
Author(s):  
Kristina Detelj ◽  
Timotej Jagric ◽  
Tanja Markovic-Hribernik

This research focuses on the impact of public procurement for innovation (PPI) on a country's level of innovativeness. The available literature primarily consists of case studies that identify PPI’s impact on the innovativeness of particular firms. Therefore, this paper developed an econometric model to investigate the impact of PPI on the innovativeness of EU countries. The model tested the impact of four different innovation policy measures (PPI, R&D subsidies, regulations and cooperation). The results showed that in different model settings, PPI was positively and significantly related to countries’ innovativeness, whereas the other three measures showed low significance. These research findings may be important to policy makers when selecting appropriate measures for promoting innovation and thereby also enhancing their country’s competitiveness.


2003 ◽  
Vol 56 (3) ◽  
pp. 447-462 ◽  
Author(s):  
John W. Diamond ◽  
Pamela H. Moomau

Author(s):  
Ksenia ZAGAL ◽  
Baltabay SYZDYKOV

The article examines the features of ensuring the stability of the business sector during the COVID-19 pandemic in Kazakhstan, OECD countries and other countries by analyzing the measures taken by their governments. A comparative analysis was conducted for global trends in the introduction of tax policy measures (cancellation / reduction of tax rates, the use of temporary / permanent tax deductions, benefits and loans, refundable tax benefits, etc.) and non-tax policy (provision of loans, subsidies for business expenses that are not related to with wages, various types of deferrals, and other industry-specific support measures).


2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Alvaro Aldazosa

This Article is intended to provide an historic tax analysis on the most controversial cause of the Pacific War (1879–1884) between Chile and the alliance of Peru and Bolivia, restating the importance of taxation on natural resources and the political consequences of inadequate tax policy measures.


2019 ◽  
Vol 68 (1) ◽  
pp. 101233 ◽  
Author(s):  
Terry Shevlin ◽  
Lakshmanan Shivakumar ◽  
Oktay Urcan

2021 ◽  
Vol 7 (3B) ◽  
pp. 447-459
Author(s):  
Alla Abramova ◽  
Anton Chub ◽  
Dmytro Kotelevets ◽  
Oleksandr Lozychenko ◽  
Kateryna Zaichenko ◽  
...  

The purpose of the article is to develop theoretical and applied principles for studying the stability and sustainability of tax revenues of the EU-28 and the introduction on this basis of a system of regulatory tax policy measures. The analysis of the stability of tax revenues of the studied countries is carried out due to a comprehensive approach, the methodology of which is based on a combination of static characteristics that demonstrate their state at a given time and GDP elasticity coefficients that determine the intensity of their dynamics. The scientific approach to the interpretation of the concept of "sustainability of tax revenues" is systematized. The state of stability and stability of tax payments in the EU-28 countries is analyzed, the main trends are identified. Led by classical principles and traditional measures of influence on tax policy, in particular, on the growth of tax revenues, an up-to-date view is proposed on the directions of implementation of regulatory tax policy in the studied countries.


2018 ◽  
Vol 13 (2) ◽  
pp. 126-143 ◽  
Author(s):  
Sabina Silajdzic ◽  
Eldin Mehic

Abstract In this paper we investigate the impact of environmental taxes on CO2 emissions in the context of emerging market economies. An attempt has been made to identify what role environmental policy and specific tax policy measures play in understanding the relationship between economic development and environmental degradation. The empirical analysis covers ten Central and Eastern European countries in the period from 1995 to 2015. The latest data on environmental taxes are available only from 1995. We contribute to recent literature in two respects. First, we study this relationship within a dynamic framework in which we take into account the issues of serial correlation and endogeneity in the regressors due to the cointegration relationship. Specifically, we rely on the fully-modified least squares (FM-OLS) estimation technique to model the long-term relationship between income and carbon-dioxide emissions. Second, this paper advances our understanding on the effectiveness of tax policy measures in curbing CO2 emissions, on which we have scarce empirical evidence. The results of this analysis provide rather strong evidence in support of an inverted U-shaped relationship between economic growth and the environment. However, environmental taxes do not seem to be effective in modifying the behaviour of economic agents and in protecting the environment. The results are robust to different models.


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