Search results for "jel:E60"

showing 3 items of 3 documents

Tax Design in the OECD: A Test of the Hines-Summers Hypothesis

2011

This paper investigates the effects of economic size and trade openness on tax design in the OECD. Using data for 30 OECD countries over the 1965–2007 period, we test the recently proposed Hines-Summers [2009] Hypothesis, according to which the smaller the size and the greater the openness of the economy, the more it will rely on expenditure taxes and the less on income taxes. Our findings show that the Hines-Summers Hypothesis can claim broad, statistically significant, and robust empirical support in the OECD data sets we examined.

MacroeconomicsEconomics and EconometricsDouble taxationIncome tax; Consumption tax; Country size; Trade opennessjel:E60Monetary economicsTax reformInternational taxationjel:H20Consumption taxValue-added taxIncome taxOpenness to experienceEconomicsState income taxincome tax
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The Effects of Social Spending on Economic Activity: Empirical Evidence from a Panel of OECD countries

2012

The aim of this paper is to assess the short term effects of social spending on economic activity. Using a panel of OECD countries from 1980 to 2005, the results show that social spending has expansionary effects on GDP. In particular, we find that an increase of 1% of social spending increases GDP by about 0.1 percentage point, which, given the share of social spending to GDP, corresponds to a multiplier of about 0.6. The effect is similar to the one of total government spending, and it is larger in periods of severe downturns. Among spending subcategories, social spending in Health and Unemployment benefits have the greatest effects. Social spending also positively affects private consump…

MacroeconomicsEconomics and EconometricsPrivate consumptionmedia_common.quotation_subjectConsumer spendingjel:E60Settore SECS-P/02 Politica Economicajel:H30Oecd countriesFiscal policysocial spendingReal gross domestic productAccountingUnemploymentEconomicsFiscal Policy; Social Spending; Economic Activity.Demographic economicsEmpirical evidenceFinancemedia_common
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How costly are debt crises?

2011

The aim of this paper is to assess the short- and medium-term impact of debt crises on GDP. Using an unbalanced panel of 154 countries from 1970 to 2008, the paper shows that debt crises produce significant and long-lasting output losses, reducing output by about 10 percent after eight years. The results also suggest that debt crises tend to be more detrimental than banking and currency crises. The significance of the results is robust to different specifications, identification and endogeneity checks, and datasets.

Western hemisphereEconomics and Econometricsmedia_common.quotation_subjectjel:E60Settore SECS-P/02 Politica EconomicaMonetary economicsEconomic models;Sovereign debt;Gross domestic product;output losses debt crises sovereign defaults debt crisis currency crises crisis episodes currency crisisCurrency crisisGross domestic productjel:G10Identification (information)Output Losses; Debt Crises; Sovereign Defaults.CrisesCurrencyDebtEconomicsGeneral Earth and Planetary SciencesDefaultEconomic modelEndogeneityFinanceGeneral Environmental ScienceDebt crisismedia_common
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