The Working Paper series publishes original research related to IREF’s mission.
Every article also provides a non-technical Executive Summary.
WP 2011-01. Executive Summary The paper was subsequently published in 2013 in Small Business Economics. Numerous, and often conflicting, principles guide the design of a tax structure. One of those…
Do fiscal decisions of incumbent mayors affect their probability of being re-elected? Do they consider the fiscal decisions of the neighboring mayors when they face an election? And do these…
The global use of modern biofuels for transport is relatively recent and underwent rapid growth since the turn of this century. However, its performances in economic, energetic and environmental terms have recently been seriously questioned. Large-scale production of this renewable energy seems to have more inconveniences than advantages. Still, huge investments went to this sector so that any policy change away from this technological path will be costly.
Fiscal strategic interaction is a recurrent topic of recent economic literature. This short paper describes a database created as an instrument to analyze such interactions between Italian municipalities in local…
Super Size It? A Rationale Against Feeding the Leviathan – Julia Toser
The threat of fiscal harmonization – Massimiliano Trovato
“An Economic Rationale for the Net Wealth Tax – Does It Exist?”- Jan Schnellenbach
“Taxonomy of Wealth Taxes” – Philipp Bagus
“Because that’s where the money is!” – Daniel Pellerin
Taxation and Justice : A classical Liberal Perspective – Petra Orogvanyiova
From taxation to Justice – Pierre Bessard
Taxation and Justice – Daniel Pellerin
Public Spending and Growth by Patrick Minford and Jiang Wang
L’endettement de l’Etat: stratégie de croissance ou myopie insouciante ? – Pierre Garello, Vesselina Spassova (french and english versions available)
Taxation and Economic Growth: Reconciling Intuition and Theory – Dalibor Rohá?
Taxation, Individual Incentives and Economic Growth – Alex Robson
Abstract: This paper surveys possible motivations having a net wealth tax. After giving a short overview over the state of wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is argued that classical normative principles of taxation known from public economics cannot give a sound justification for a net wealth tax. The efficiency-related effects are also discussed and shown to be theoretically ambiguous, while empirical evidence hints at a negative effect on GDP growth.
