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taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …
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This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation
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Competitive exams are a standard method for selecting civil servants. Yet, evidence on the effectiveness of such approach is mixed, and lack of personnel data limits our understanding of the mechanisms underlying this varying success. We digitize personnel and financial data to study the impacts...
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With fixed costs of developing technology, taxes can generate large efficiency costs by slowing the rate of diffusion … taxes would have had on broadband Internet access at an early stage of its diffusion around the country, combining data on … costs of entering new markets, taxes would have also delayed entry in several markets. In these places, the lost consumer …
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This book discusses the impact of taxation on economic growth, employment, investment, consumption and the environment. The public finance literature commonly distinguishes between three major functions of taxation: the traditional function of raising revenue to finance government expenditure;...
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