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Entrepreneurship and Economic Growth: An Obvious Conjunction?
DEJARDIN, Marcus - EconWPA - 2001
This paper consists of an introductory survey of two fundamental questions regarding the link between entrepreneurship … and economic growth. The first one deals with the endogenous relationship between entrepreneurship and growth. In … particular, we suggest that, while more entrepreneurship could mean more economic growth, economic growth in turn could affect …
Persistent link: https://www.econbiz.de/10005118761
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Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
Pérez-López, Cesar; Romero-Jordan, Desiderio; … - EconWPA - 2004
This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in Spain. To do this, we have developed a theoretical dynamic model based on Euler’s equation. This model is verified using a sample from the 1991-1995 Panel of income taxpayers....
Persistent link: https://www.econbiz.de/10005556895
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Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
Pérez-López, Cesar; Romero-Jordan, Desiderio - EconWPA - 2004
This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in Spain. To do this, we have developed a theoretical dynamic model based on Euler’s equation. This model is verified using a sample from the 1991-1995 Panel of income taxpayers....
Persistent link: https://www.econbiz.de/10005556906
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Dividend and Capital Gains Taxation in a Cross-Section of Firms
Dietz, Martin D. - EconWPA - 2004
I reconsider the effect of capital income taxation on firm size and firm growth by embedding the nucleus theory of firm …
Persistent link: https://www.econbiz.de/10005556917
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Earlier Or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
Honerkamp, Josef; Moog, Stefan; Raffelhüeschen, Bernd - EconWPA - 2004
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10005556934
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Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes
Joulfaian, David - EconWPA - 2005
Much of the literature on the effects of estate taxation on charitable bequests has relied on cross sectional data, reflecting the uniqueness of death. Few have explored longitudinal data to exploit exogenous variations in tax regimes. The latter, however, continue to be susceptible to omitted...
Persistent link: https://www.econbiz.de/10005556975
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THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform
Feige, Edgar L. - EconWPA - 2005
I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax. The APT tax consists of a flat rate tax...
Persistent link: https://www.econbiz.de/10005560970
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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 social insurance contribution receipts generated....
Persistent link: https://www.econbiz.de/10005560980
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Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
Pérez-López, Cesar; Romero-Jordan, Desiderio - EconWPA - 2004
This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in Spain. To do this, we have developed a theoretical dynamic model based on Euler’s equation. This model is verified using a sample from the 1991-1995 Panel of income taxpayers....
Persistent link: https://www.econbiz.de/10005560996
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Public Education in an Integrated Europe: Studying for Migration and Teaching for Staying?
Poutvaara, Panu - EconWPA - 2004
Both current and especially new member states of the European Union face incentives to distort the provision of public education away from internationally applicable education towards country-specific skills. This would mean educating too few engineers, economists and doctors, and too many...
Persistent link: https://www.econbiz.de/10005125879