Showing 1 - 10 of 7,564
This paper argues that China's size was one reason behind its relative decline in the nineteenth century. A ruler governing a large country faces severe agency problems. Given his monitoring difficulties, his agents have strong incentives to extort the taxpayers. This forces him to keep taxes...
Persistent link: https://www.econbiz.de/10010939561
transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …
Persistent link: https://www.econbiz.de/10014023506
In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous … corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro …
Persistent link: https://www.econbiz.de/10008498306
This paper studies the welfare implications of revenue-neutral trade liberalization and fiscal reform programs for developing economies using a multi-sector dynamic general equilibrium model of a small open economy. We analyze how different combinations of tariffs – on imported consumption...
Persistent link: https://www.econbiz.de/10010738186
Within the confines of linear tax and complete market, we show that the efficiency force for a negative capital tax may …
Persistent link: https://www.econbiz.de/10010688079
government accounts from Pakistan, we show that public officials are expected to cover funding gaps in public services and they … of the tax burden, reduce the incentives of government to fight corruption, and legitimize bribe-taking …
Persistent link: https://www.econbiz.de/10014421219
Florian Dorn erstellte diesen Beitrag während seines Promotionsstudiums an der Universität München (LMU). Die Studie wurde im September 2020 abgeschlossen und von der Fakultät für Volkswirtschaftslehre als Dissertation angenommen. Die Dissertation trägt zur Empirie der Ökonomie des...
Persistent link: https://www.econbiz.de/10012807266
In this Paper, we study the role of subsidies to fertility in ensuring the political viability of unfunded social security (SS). In our model, agents are heterogeneous in age and income. Young generations confront promises made previously by older generations, and in turn choose current levels...
Persistent link: https://www.econbiz.de/10005123867
Underdevelopment is thought to be about lack of investment, and many political economy theories can account for this. Yet, there has been much investment in developing countries. The problem has been that investment growth has not led to output growth. We therefore need to explain not simply...
Persistent link: https://www.econbiz.de/10005123875
In this paper we examine the main challenges in promoting an effective market economy. While the paper ranges widely across the spectrum of economic institutions and policies, the central theme is the importance of macroeconomic stability for economic growth in the medium and long run....
Persistent link: https://www.econbiz.de/10005124132