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The Impact of Inflation on Income Tax and Social Insurance Contributions in Europe
Immervoll, Herwig - EconWPA - 2003
Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how … inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and … comparisons of the distributive consequences of the inflation induced erosion of tax- band limits, thresholds, deductions, tax …
Persistent link: https://www.econbiz.de/10005560980
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Tax Burden and the Mismeasurement of State Tax Policy
Reed, W. Robert; Rogers, Cynthia L. - EconWPA - 2005
Tax Burden, defined as the ratio of total tax revenues over personal income, is prominently used to summarize state tax policy. We analyze the empirical relationship between changes in Tax Burden and changes in state tax policy from 1987 to 2000 – as measured by states’ own forecasts of the...
Persistent link: https://www.econbiz.de/10005556950
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Equity Returns and Inflation: The Puzzlingly Long Lags
Lothian, James R.; McCarthy, Cornelia H.. - EconWPA - 2001
equities fail the test as inflation hedges, as had been quite widely believed, but that they take so long to pass. …
Persistent link: https://www.econbiz.de/10005124935
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¿Es progresivo aumentar el mínimo no imponible del Impuesto a las Ganancias?
Marongiu, Federico; Dborkin, Daniela - EconWPA - 2005
Uno de los aspectos más controvertidos del debate en el Congreso de la Nación sobre las prórrogas impositivas es el que se refiere al aumento del mínimo no imponible del Impuesto a las Ganancias. Mientras que el Poder Ejecutivo Nacional elevó un proyecto de ley que mantiene el mínimo...
Persistent link: https://www.econbiz.de/10005125895
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Potential Effects of Selected Taxation Provisions on the Environment
Douglas, Robert - EconWPA - 2003
To help explain some of the issues and examine the potential environmental impacts (positive and/or negative) of selected tax arrangements, the Productivity Commission sought advice from Robert Douglas, a specialist in the field. This consultant’s report makes a contribution to understanding...
Persistent link: https://www.econbiz.de/10005062504
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Personal Income Tax Reform and Revenue Potential in Transition
Bogetic, Zeljko; Hassan, Fareed - EconWPA - 2005
The paper uses the 1992 household survey for Bulgaria to show poor revenue performance of the income tax structure prevailing in 1992, which did not take into account the underlying distribution of income. The paper shows that Bulgaria can benefit from a much lower and simpler income tax rate...
Persistent link: https://www.econbiz.de/10005560954
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CLAVES DE LA INFLACION DE 2005
Marongiu, Federico - EconWPA - 2005
El tema de la inflación ha sido uno de los más debatidos en los últimos meses. Los incrementos de precios registrados en el primer trimestre de 2005 han avivado la discusión. Este trabajo muestra que el problema está lejos de estar fuera de control y que determinadas medidas de política...
Persistent link: https://www.econbiz.de/10005076625
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Exchange Rate Regimes and Nominal Convergence in the CEECs
Järvinen, Marketta - EconWPA - 2002
This paper examines, in the context of future EMU membership of the Central and Eastern European countiries (CEECs), the interaction between fiscal policy and the price level in different exchange rate regimes. The theoretical framework is based on the Fiscal Theory of the Price Level (FTPL)....
Persistent link: https://www.econbiz.de/10005076688
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Is corporatism feasible?
Acocella, Nicola; Bartolomeo, Giovanni Di - EconWPA - 2003
In this paper we consider a standard policy game between the Government and a union. In such a framework, we first investigate the effects of corporatism on macroeconomic performance vis-à-vis different kinds of non-co-operative equilibria. Afterwards, we introduce in the literature the issue...
Persistent link: https://www.econbiz.de/10005076716
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INFLATION AND PRICE DISPERSION IN EQUITY MARKETS AND IN GOODS AND SERVICES MARKETS
Popper, David Parsley Helen - EconWPA - 2002
An empirical link between inflation and price dispersion has been well established in goods and services markets – both …. Specifically, we examine the link between inflation and price dispersion in an empirical setting patently lacking the market … inflation-dispersion link in goods and services markets with a matched panel of equity market prices. Surprisingly, we find that …
Persistent link: https://www.econbiz.de/10005076784