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Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?
Arunatilake, Nisha; Jayawardena, Priyanka; Wijesinha, … - Partenariat en Politiques Économiques (PEP), … - 2012
reduce tax revenue by 48 percent relative to the structure of income taxation in 2007. This decline in tax revenues occurs …
Persistent link: https://www.econbiz.de/10010693204
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A public finance perspective on climate policy : six interactions that may enhance welfare
Siegmeier, Jan; Mattauch, Linus; Franks, Max; Klenert, David - 2015
such interdependencies may enhance welfare and change the distribution of mitigation costs within and across generations …
Persistent link: https://www.econbiz.de/10010508515
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The efficiency and distributive effects of local taxes : evidence from Italian municipalities
Rubolino, Enrico - 2019 - This version: February 2019
This paper analyzes the effect of local income taxation on taxable income, inequality and internal migration in Italy …
Persistent link: https://www.econbiz.de/10011975467
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Should the rich be taxed more? : the fiscal inequality coefficient
Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given income (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10011756097
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Should the rich be taxed more? : the fiscal inequality coefficient
Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10011731886
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Should the Rich Be Taxed More? The Fiscal Inequality Coefficient
Hatgioannides, John - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10012948621
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Income taxation versus mangerial decisions
Wołowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna - In: e-Finanse: Financial Internet Quarterly 10 (2014) 4, pp. 1-14
Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the...
Persistent link: https://www.econbiz.de/10011551437
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The Excess Burden of Taxation and Why it (Approximately) Quadruples When the Tax Rate Doubles
Creedy, John - 2003
The 'excess burden' of taxation represents an efficiency loss which must be compared with any perceived gains arising …
Persistent link: https://www.econbiz.de/10012115546
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Efficient frontiers and fiscal stability: An ex-ante and ex-post application to the Irish public finances
McQuinn, Kieran; Roche, Maurice J. - 2016
Revenue from taxation has become more volatile after the global financial crisis. In this paper we provide a mean …-variance analysis for key taxation components in the Irish fiscal accounts. This approach is a useful complement to the more standard … analysis reveals that for a given taxation return, sourcing an increased amount of revenue from direct as opposed to indirect …
Persistent link: https://www.econbiz.de/10011787767
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Income taxation versus mangerial decisions
Wolowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 4, pp. 1-14
Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the...
Persistent link: https://www.econbiz.de/10010515534