Search Results - subject:"the tax base"

Welfare Cost of the Real Estate Transfer Tax

Buettner, Thiess - 2017

estimated comprehensively from the empirical elasticity of the tax base. In the absence of tax planning, the elasticity of the … tax base is determined by the hazard rate to deter transactions at the margin. With tax planning, the elasticity of the … tax base is also driven by the “technology” of tax sheltering. Empirical evidence on the deadweight loss is obtained from …

Persistent link: https://www.econbiz.de/10011615876

Welfare Cost of the Real Estate Transfer Tax

Büttner, Thiess - 2017

estimated using the empirical elasticity of the tax base. In the absence of tax planning and tax capitalization effects, the … elasticity of the tax base is determined by the hazard rate to deter transactions at the margin. With tax planning, the … elasticity of the tax base is also driven by the "technology" of tax sheltering. The paper also shows how tax capitalization …

Persistent link: https://www.econbiz.de/10011712821

Welfare cost of the real estate transfer tax

Büttner, Thiess - 2017

Persistent link: https://www.econbiz.de/10011597860

The Retirement System. Fiscal and Methodological Aspects

Nedeluţ, Marinel; Ungureanu, Dragoş Mihai - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 205-210

Currently, in most countries, but particularly in European and in the more developed world, heated discussions about reforming the current pension system. To address adequately the taxation of pension incomes in our country is very important to know and how this issue is regulated in different...

Persistent link: https://www.econbiz.de/10011067111

Proposal of the Creation of Resources for the Maintenance of the Production Capability of the Agricultural Land Fund by Way of Tax Savings

Gebeltova, Zdenka; Pletichova, D. - In: AGRIS on-line Papers in Economics and Informatics 4 (2012) 4

way of tax savings. Those are created by way of the utilization of items deductible from the tax base. The average …

Persistent link: https://www.econbiz.de/10010878718

Perfectionarea sistemului fiscal in Romania - Improving the Tax System in Romania (Romanian version)

BEBESELEA, Lecturer Ph.D. Mihaela - In: Logos Universalitate Mentalitate Educatie Noutate - … 1 (2011) February, pp. 63-82

To appreciate a tax system in general and in particular the Romanian one we need complex process that involves the evaluation based on criteria covering both construction and operation of its internal and its relations with international tax systems. Estimating the tax system must also be made...

Persistent link: https://www.econbiz.de/10009204916

Improving the tax system in Romania

BEBESELEA, Lecturer Ph.D. Mihaela - In: Conferinta Stiintifica Internationala Logos … 1 (2011) February, pp. 39-39

Persistent link: https://www.econbiz.de/10008872151

Compulsory Social Contributions In Different Countries Not Members Of The European Union

Nedeluţ, Marinel; Lăcriţa, Grigorie; Ungureanu, … - In: Annals of the University of Petrosani, Economics 10 (2010) 4, pp. 233-242

A proper understanding of the "details" of the pension system in our country can only be known if the essential, defining characteristics of pension systems in European Union countries and most developed countries in the world. Among the defining elements of any pension scheme among the most...

Persistent link: https://www.econbiz.de/10008853323

Comparison of the corporate tax regimes in the eu member states

Blechová, Beata - Volkswirtschaftliche Fakultät, … - 2005

influencing the tax base. …

Persistent link: https://www.econbiz.de/10008549617

European Court of Justice opens the way for pan‐European occupational pensions

Bexhed, Jan‐Mikael - In: Journal of Financial Regulation and Compliance 11 (2003) 4, pp. 303-308

need to preserve the tax base or competitive neutrality. The judgment concerned Swedish tax legislation but the ruling is …

Persistent link: https://www.econbiz.de/10014869951