Search Results - subject:"Tax burden"

Effective VAT rates, tax efficiency and burden : are some industries over-taxed in China?

Chang, Gene Hsin; Chen, Ye; Chang, Kathryn J. - In: The Chinese economy : translations and studies 57 (2024) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014447735

Assessing fiscal sustainability in Egypt : a comparative study

Al Sayed, Ola; Samir, Ashraf; Anwar, Heba Hesham - In: Review of economics and political science : REPS 6 (2021) 4, pp. 292-310

Purpose - This paper aims to assess the fiscal sustainability in Egypt during the period 1990-2018 using deficit accounts (DA) approach. It also tries to investigate the possibility of applying generational accounts (GA) in Egypt as a new approach to assess fiscal sustainability....

Persistent link: https://www.econbiz.de/10012872487

Does household tax burden have an impact on individuals' savings in banks? : the case of Ukraine

Sudak, Gennadiy; Yuliia, Savchenko - In: Central European economic journal 8 (2021) 55, pp. 378-389

This paper aims to assess the impact of the effective and nominal household tax burden on household deposits in … Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We … performed using panel regression and the difference-in-difference (DID) method. The tax burden impact on bank deposits is …

Persistent link: https://www.econbiz.de/10012799250

Ultra-low tax regime in Imperial China, 1368-1911

Deng, Kent G. - 2021

Persistent link: https://www.econbiz.de/10012800973

Corruption and tax burden : what is the joint effect on total factor productivity?

Kéïta, Kouramoudou; Laurila, Hannu - In: Economies : open access journal 9 (2021) 1/26, pp. 1-16

. Moreover, corruption and tax burden are supposed to be intertwined. This paper focuses on the supposedly linked effects of … corruption and tax burden on total factor productivity. The empirical study uses panel data from 90 countries for the time span … of 1996-2014. The results show that both corruption and tax burden deteriorate total factor productivity, but that an …

Persistent link: https://www.econbiz.de/10012484160

La presión fiscal equivalente en América Latina y el Caribe (1990-2021): Actualización y estado de situación en la salida de la pandemia de COVID-19

Morán, Dalmiro; Solera, Marco - 2023

Persistent link: https://www.econbiz.de/10014564035

The Impact of Inequality on the Informal Economy in Latin America and the Caribbean with a MIMIC Model

Takanohashi, Marcos; Ribeiro, Marcel; Schneider, Friedrich - 2023

Vast literature is available covering main Informal Economy (IE) causes and consequences for Latin America and Caribbean (LAC), but its size estimation has been mainly limited to worldwide models applied to the region. This paper proposes a MIMIC Base Model using a data set composed by 41...

Persistent link: https://www.econbiz.de/10014377436

Missed opportunity : federal spending increases prevent real tax relief for Canadians

Munro, Grady; Fuss, Juake - 2023

Persistent link: https://www.econbiz.de/10014383745

La presión fiscal equivalente en América Latina y el Caribe (1990-2021) : actualización y estado de situación en la salida de la pandemia de COVID-19

Morán, Dalmiro; Solera, Marco - 2023

Persistent link: https://www.econbiz.de/10014540594

Does capital bear the burden of local corporate taxes? : evidence from Germany

Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023

Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...

Persistent link: https://www.econbiz.de/10014249979