Endogenous taxation: an overlapping generations approach

Article Abstract:

Preference for fiscal policy is determined by individual differences in age, productivity and motives. A two overlapping generation approach that uses different productivity and income levels indicates that individuals with motives dependent on current situations tend choose fiscal policies that provide continuity to the status quo and ignore future political and economic conditions. The approach is intended to determine a logical explanation on fiscal structures and their corresponding effects on short- and long-term economic performance.

Methods, Tax research, Fiscal policy

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Taxes and company dividends: A microeconometric investigation exploiting cross-section variation in taxes

Article Abstract:

The effects of tax cost on dividend payments are determined using the cross-section variation of taxes. Data on UK firms from 1970 to 1990 indicate that tax costs have significant effects on dividend payments of low-profit firms with excess advance corporation tax because they can only offset their tax credit's nominal value on future tax liabilities. The conclusion is in contrast with a previous microeconometric model that found weak effects of taxes on dividend payments.

United Kingdom, Dividends, Tax policy

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Growth effects of taxation under altruism and low elasticity of intertemporal substitution

Article Abstract:

Attainment of high economic growth rate remains possible under an increased capital income tax rate. Such condition can be achieved by appropriately lowering the elasticity of intertemporal substitution so that a depreciation in the after-tax interest rate would not result to lowering of savings. The absence of intergenerational transfers is also needed so as to make sure that the economy would not be dynastic.

Tax Law, Public Finance Activities, Economics, Research and Development in the Social Sciences and Humanities, Analysis, Economic development

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