An inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection. In this paper, we estimate the revenue ...

An inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection. In this paper, we estimate the revenue ...

This study determines the impact in the consumption of good and services in the Metropolitan District of Quito generated by the variation of the added value tax (VAT) from 12% to 14%, after the approval of the Organic Law ...

This article aims to estimate the elasticity of taxable income (ETI), taking into account the nature of transfers and their use as a redistribution package (involving cash and in-kind transfers) to households in Brazil. ...

The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing ...

The corporate wealth tax is commonly associated with a non-optimal policy for fiscal revenue and efficiency. However, there is no empirical evidence regarding the behavioral response of firms to this tax. Taking advantage ...

In a static setting, whether consumption or labor income is progressively taxed is irrelevant for household choices and welfare. In a dynamic setting, however, these two forms of progressivity have markedly di erent ...

Governments recurrently come back to ask the best way to increase tax collection, based on constant necessities to increase its spending. Generally, increasing tax collection is associated with a tax raise, mainly motivated ...