Search Results - subject:"Burden"

Organizational form and excess burden of taxation in a multiproduct mixed oligopoly

Choi, Kangsik - In: Mathematical social sciences 117 (2022), pp. 47-60

Persistent link: https://www.econbiz.de/10013285034

The Double Dividend of Attention-Releasing Policies

Altmann, Steffen; Grunewald, Andreas; Radbruch, Jonas - 2024

We study the effects of two widely observed behavioral policy interventions⸻the simplification of complex decisions and the implementation of high-quality defaults. Based on a laboratory experiment featuring a dual-task paradigm, we demonstrate that these policies do not only improve decisions...

Persistent link: https://www.econbiz.de/10014534456

Left-wing butter vs. right-wing guns: Government ideology and disaggregated military expenditures

Olejnik, Łukasz Wiktor - 2024

This article demonstrates that the influence of government ideology on military expenditures is more nuanced than it was shown in previous research and using only aggregated military expenditures may provide ambiguous results. The disaggregation of military expenditures allows concluding that in...

Persistent link: https://www.econbiz.de/10014567544

Top income taxation: Efficiency, social welfare and the Laffer curve

Lundberg, Jacob - 2024

expressions for the Laffer curve and excess burden. Applied to the 2021 U.S. top federal tax bracket, assuming a taxable income … elasticity of 0.25, the study finds an excess burden of $101 billion and a maximum potential revenue increase of $111 billion. In …

Persistent link: https://www.econbiz.de/10014577346

What do states do with fiscal windfalls? Evidence from the pandemic

Clemens, Jeffrey; Giesecke, Oliver; Rauh, Joshua; … - 2024

Using variation in federal pandemic-era fiscal aid to states driven by the strength of political representation, we find that incremental pandemic-era fiscal aid to states was most likely to end up in the categories of general administrative service spending and employee pension benefit funding....

Persistent link: https://www.econbiz.de/10014581773

Fehlende Datensätze in der Meldung: Imputation versus Neuanforderung. Möglichkeiten und Grenzen der Imputation bei der Erhebung zu Tarifinformationen

Scharfe, Simone; Racky, Matthias; Lange, Kerstin - In: WISTA – Wirtschaft und Statistik 76 (2024) 1, pp. 39-53

Die monatliche Verdiensterhebung hat die vierjährlich durchgeführte Verdienststrukturerhebung und die Vierteljährliche Verdiensterhebung abgelöst. Ergänzt wird sie durch eine fünfjährliche Erhebung zum angewandten Tarifvertrag. Es kommt vor, dass Betriebe nicht zu allen...

Persistent link: https://www.econbiz.de/10014485019

The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates

Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024

tax burden. The simulation of the interaction of both regulations shows that the effect of Pillar Two dominates that of …

Persistent link: https://www.econbiz.de/10014504801

What do states do with fiscal windfalls? : evidence from the pandemic

Clemens, Jeffrey; Giesecke, Oliver; Rauh, Joshua; … - 2024

Persistent link: https://www.econbiz.de/10014506249

Economic and institutional drivers of trade-related illicit financial flows

Mpabe Bodjongo, Mathieu Juliot; Essomme, Fanny Kabwe … - In: Journal of economic criminology 4 (2024), pp. 1-11

This paper aims to examine the influence of controlling corruption, tax burden reduction, price stability and trade …, drawn from data collected over the period 2008-2017. The econometric results reveal that controlling corruption, tax burden …

Persistent link: https://www.econbiz.de/10014582240

Geographies and determinants of rent burden : a regional economic analysis of the U.S. metropolitan landscape

Samarin, Mikhail; Sharma, Madhuri; Nagle, Nicholas N. - In: Regional science policy and practice : RSPP 16 (2024) 7, pp. 1-14

geography and regional science. This article focuses on geographies of rent burden and factors affecting it at the metropolitan … burden and numerous related aspects derived from scholarly work. Besides offering a new measurement of rent burden, we put a … special emphasis on regional economic specializations as potential predictors of rent burden's intensity. The relationship …

Persistent link: https://www.econbiz.de/10014584444