Search Results - subject:"tax efficiency"

Peitz, Martin; Reisinger, Markus - 2009

downstream. Keywords: Specific Tax, Ad Valorem Tax, Value-Added Tax, Tax Incidence, Tax Efficiency, Indirect Taxation, Imperfect …-sum taxes are not feasible, taxation and subsidization of inputs is optimal instead. Hamilton (1999b) compares tax efficiency …-layer industries. Tax Efficiency We now shortly compare the two taxes with respect to their efficiency properties. What is the welfare …

Persistent link: https://www.econbiz.de/10003848837

Corporate Income Tax and Economic Distortions

Nicodeme, Gaetan - General Directorate Taxation and Custom Union, European … - 2009

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting...

Persistent link: https://www.econbiz.de/10004989544

São tomé and Príncipe; Domestic Tax System and Tax Revenue Potential

Farhan, Nisreen H. - International Monetary Fund (IMF) - 2009

São Tomé and Príncipe is very open and highly depends on imports resulting in high indirect tax revenue. At the same time, the production and export base are very narrow, leaving the authorities with a small domestic tax base. For these reasons, the country compares unfavorably with...

Persistent link: https://www.econbiz.de/10008559264

Indirect Taxation in Vertical Oligopoly

Peitz, Martin; Reisinger, Markus - CESifo - 2009

This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax incidence tend to be qualitatively similar to models...

Persistent link: https://www.econbiz.de/10005051514

Indirect Taxation in Vertical Oligopoly

Peitz, Martin; Reisinger, Markus - Volkswirtschaftliche Fakultät, … - 2009

Persistent link: https://www.econbiz.de/10005739697

Equity and Efficiency Measures of Tax-Transfer Systems: Some Evidence for New Zealand

Creedy, John; Enright, Jamas; Gemmell, Norman; McNabb, Nick - 2008

The redistributive and efficiency aspects of personal taxes are of particular interest to both economists and governments designing tax reforms. Traditionally however, the numerous analytical tools available to calculate distributional and efficiency effects of taxes and transfers are not widely...

Persistent link: https://www.econbiz.de/10012115609

Corporate income tax and economic distortions

Nicodème, Gaëtan J.A. - 2008

Persistent link: https://www.econbiz.de/10010264501

Democratic Republic of São Tomé and Príncipe; Selected Issues

International Monetary Fund (IMF); International … - 2008

This Selected Issues paper for the Democratic Republic of São Tomé and Príncipe (STP) underlies the recent upward trend in inflation that was heavily influenced by external factors. The policy mix to achieve price stability requires effective control of money supply and fiscal restraint. As...

Persistent link: https://www.econbiz.de/10011244405

Zero Corporate Income Tax in Moldova; Tax Competition and its Implications for Eastern Europe

Piatkowski, Marcin; Jarmuzek, Mariusz - International Monetary Fund (IMF) - 2008

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe...

Persistent link: https://www.econbiz.de/10005826255

Corporate Income Tax and Economic Distortions

Nicodème, Gaëtan J.A. - CESifo - 2008

Persistent link: https://www.econbiz.de/10005094496