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Distributional aspects of Ghana's value-added tax
Andoh, Francis Kwaw; Nkrumah, Richard Kwabena - In: Forum for social economics 51 (2022) 4, pp. 394-414
Persistent link: https://www.econbiz.de/10013459504
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Equity
Lambert, Peter J. (contributor) - 2007
For equity, societies may wish to eliminate certain forms or manifestations of inequality. Horizontal equity and … vertical equity in the income tax are topics which have interested me for some years. Although any shortfall from each of these … objectives can be measured in terms of unwanted inequalities, equity per se is a different concept from equality. Equity relates …
Persistent link: https://www.econbiz.de/10011905312
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Vorzugsaktien in Deutschland : historische und rechtliche Grundlagen, ökonomische Analyse, empirische Befunde
Daske, Stefan - 2019
Historische Entwicklung und rechtliche Ausgestaltung von Vorzugsaktien -- Stimmrechtslose Vorzugsaktien als Finanzierungsquelle und als Anlageinstrument -- Ökonomische Analyse von Dual-Class-Strukturen -- Kursunterschiede, Renditen und Aktionärsstrukturen von Dual-Class-Unternehmen
Persistent link: https://www.econbiz.de/10012402383
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Equity capital : from ancient partnerships to modern exchange traded funds
Poitras, Geoffrey - 2016 - First edition
pt. 1. Equity capital prior to joint-stock companies -- pt. 2. From Commenda to joint-stock company -- pt. 3. The rise … of limited liability corporations -- pt. 4. Conceiving modern equity capital. …
Persistent link: https://www.econbiz.de/10013181968
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Vorzugsaktien in Deutschland : historische und rechtliche Grundlagen, ökonomische Analyse, empirische Befunde
Daske, Stefan - 2019
Persistent link: https://www.econbiz.de/10011984129
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Payout taxes and the allocation of investment
Becker, Bo; Jacob, Marcus; Jacob, Martin - 2011
"When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues …). High taxes will favor firms who can finance internally. If there are no perfect substitutes for equity finance, payout …
Persistent link: https://www.econbiz.de/10009349024
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The Burden and Disincentive Effects of Hungarian Personal Taxes 1988-96
Newbery, David M G; Revesz, Tamas - C.E.P.R. Discussion Papers - 1997
The paper analyses the revenue-raising, distributional and incentive effects of the personal tax system in Hungary from the start of the transitional tax reforms of 1988, and develops methods for estimating marginal indirect taxes. It evaluates the distributional impact of revenue-neutral...
Persistent link: https://www.econbiz.de/10005789193
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The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988–98
Newbery, David; Révész, Tamas - In: International Tax and Public Finance 7 (2000) 2, pp. 209-240
The paper analyses the revenue-raising, distributional and incentive effects of the personal tax system in Hungary from the start of the transitional tax reforms of 1988 to 1998, and shows that the tax structure has converged to an almost linear form similar to the more heavily taxed EU...
Persistent link: https://www.econbiz.de/10005542966
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The indirect effects of direct democracy : local government size and non-budgetary voter initiatives in Germany
Asatryan, Zareh - In: International tax and public finance 23 (2016) 3, pp. 580-601
Persistent link: https://www.econbiz.de/10011592931
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Oil discoveries and education provision in the Postbellum South
Maurer, Stephan - In: Economics of education review 73 (2019), pp. 1-20
Persistent link: https://www.econbiz.de/10012215726