We establis necessary and sufficient conditions for a linear taxation system to be neutral - within the multi-period discrete time "no arbitrage" model - in the sense that valuation is invariant to the exact sequence of tax rates, realization dates as well as immune to timing options attempting...

In many OECD countries, a seller has a right to reimbursement of VAT (RVAT) she has paid on goods sold, but for which she has not yet received payment. Such reimbursement of VAT on receivables is economically inefficient. It leads to: <p> • Distortion of credit markets, by subsidizing direct...</p>

In Denmark, taxation of residential property returns varies considerably with the type of ownership and type of tenure in terms of the way income is calculated, the types of taxes applied and tax rates, which range from 0 % to above 60 %. Together with other housing subsidies this disparity in...

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Working with usability techniques, with focus on how a given technique enables data capture made us ask the question: What kind of information is it an HCI expert want from the user when conducting a usability test? We answer the question by discussing two techniques both relying on concurrent...

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