nep-pub New Economics Papers
on Public Finance
Issue of 2015‒07‒04
four papers chosen by
Kwang Soo Cheong
Johns Hopkins University

  1. Note on tax enforcement and transfer pricing manipulation By Alex Augusto Timm Rathke
  2. Capital Tax as a Consequence of Bargaining By Saito, Yuta
  3. Cigarette Taxes and Youth Smoking: Updated Estimates Using YRBS Data By Benjamin Hansen; Joseph J. Sabia; Daniel I. Rees
  4. Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006 By Julia Cage; Lucie Gadenne

  1. By: Alex Augusto Timm Rathke
    Abstract: This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting. JEL F23; H26.
    Date: 2015–06
  2. By: Saito, Yuta
    Abstract: We study an OLG model in which heterogenous agents bargain over capital taxation. In our model, both of the balance of bargaining power and threat point, that standard median voter models have not considered, are endogenized. We show that the two key features are crucial determinants for political as well as economic outcomes.
    Keywords: Legislative bargaining; wealth inequality; capital taxation
    JEL: E62 H20 H30 P48
    Date: 2015–06–30
  3. By: Benjamin Hansen; Joseph J. Sabia; Daniel I. Rees
    Abstract: Using data from the state and national Youth Risk Behavior Surveys for the period 1991-2005, Carpenter and Cook (2008) found a strong, negative relationship between cigarette taxes and youth smoking. We revisit this relationship using four additional waves of YRBS data (2007, 2009, 2011, and 2013). Our results suggest that youths have become much less responsive to cigarette taxes since 2005. In fact, we find little evidence of a negative relationship between cigarette taxes and youth smoking when we restrict our attention to the period 2007-2013.
    JEL: H71 I18
    Date: 2015–06
  4. By: Julia Cage; Lucie Gadenne (University College of London (UCL))
    Abstract: This paper puts the recent evolution of tax revenues in developing countries in historical perspective. Using a novel dataset on total and trade tax revenues we compare the fiscal cost of trade liberalization in developing countries and in today's rich countries at earlier stages of development. We find that trade liberalization episodes led to larger and longer- lived decreases in total tax revenues in developing countries since the 1970s than in rich countries in the 19th and early 20th centuries. The fall in total tax revenues lasts more than ten years in half the developing countries in our sample.
    Keywords: Taxation; Economic development; Trade liberalization; State capacity
    JEL: H10 H20 F13 O17
    Date: 2014–01

This nep-pub issue is ©2015 by Kwang Soo Cheong. It is provided as is without any express or implied warranty. It may be freely redistributed in whole or in part for any purpose. If distributed in part, please include this notice.
General information on the NEP project can be found at For comments please write to the director of NEP, Marco Novarese at <>. Put “NEP” in the subject, otherwise your mail may be rejected.
NEP’s infrastructure is sponsored by the School of Economics and Finance of Massey University in New Zealand.