EU climate policies advocate a shift towards green taxation. We address this issue in the context of tax on companies …, focusing on the consequences for the cost of capital, the effective marginal tax rate and the effective average tax rate … hypothetical incremental investment undertaken by a given firm considering a post-tax real rate of return required by the firm …

. This study aims to answer to what extent labour income tax reductions between 1996 and 2008 have contributed to this trend … in inequality. The study also examines how much more employment has been attained due to the labour tax reforms ….Dynamic general equilibrium model with heterogeneous agentsThe study finds that the labour income tax cuts have fractionally raised …

provided tax incentives to increase business R&D, which still remains below the targeted level of 2% of GDP. In the actual … tax credit system on both R&D investments and innovation. In our empirical analysis, we focus on the 2008 French reform … of the number of patents) iii) the tax files which enables us to identify all the firms in France which benefit from the …

differentiate the health effects and tax deductibility between medical treatment expenditure and illness prevention expenditure, and … source of dividends, named “prevention-based tax-interaction effect”, that, however, is negative in sign and weakens the … second dividend. As an alternative approach, a social planning model is presented and simulation implemented. With tax …

An effective tax system is one of the essential factors for successful country development. The first step to … countries’ taxable capacity and tax effort. This paper is the second part of Le, Moreno-Dodson, and Rojchaichaninthorn (2008 …) and intends to develop further country tax effort typologies in order to better respond to multiple requests for tax …

for other distortionary taxes can improve not the environmental only, but also this can reduce efficiency costs of the tax … system (Goulder, 1994). Most studies on the double dividend concept are mainly focused on tax distortions on factor markets … leads to a switch of energy supply from domestic towards export markets: for example, the environmental tax policy induces …

). Identification is achieved by utilizing a multitude of tax and transfer reforms. Unlike in the existing literature, our results allow … importantly, a micro-based prediction of the impact of tax and welfare reforms.The underlying theory leads to a structural probit … educated individuals are practically unresponsive to tax and transfer changes at the extensive margin. As an illustration, we …

optimal Personal Income Tax (PIT) system that can capture the tax potential from middle class growth and at the meantime … improving the inequality. In developing countries like Indonesia the tax system has been aimed at increasing government revenues … as for the past 10 years, the personal income tax revenue has increased from 19,5 trillion rupiah in 2002 to 83 …