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Tax expenditure budgets concepts and challenges for implementation

Villela, Luiz Arruda; Lemgruber, Andrea; Jorratt, Michael - 2010

Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many …

Persistent link: https://www.econbiz.de/10011294489

Consumption and Keynesian Fiscal Policy

Schclarek, Alfredo - CESifo - 2004

This paper empirically studies the effects of fiscal policy shocks on private consumption. Further, it tries to determine if the level of government bond yield and the unemployment rate affect that relationship. We use yearly data between 1970 and 2000 for thirty-eight countries, of which half...

Persistent link: https://www.econbiz.de/10005181323

No smoking at the slot machines : the effect of a smoke free law on Delaware gaming revenues

Pakko, Michael Robert (contributor) - 2005 - rev.

Persistent link: https://www.econbiz.de/10003344535

Smoke-free law did affect revenue from gaming in Delaware

Pakko, Michael Robert (contributor) - 2005

"A paper recently published in the journal Tobacco Control purports to show that the implementation of a smoking prohibition in Delaware had no statistically significant effect on the revenues of three gaming facilities in that state. After undertaking a thorough analysis of the data, I find...

Persistent link: https://www.econbiz.de/10002977393

Business Models for Media Firms : Does Competition Matter for How They Raise Revenue?

Kind, Hans Jarle - 2009

The purpose of this article is to analyze how competitive forces may influence the way media firms like TV channels raise revenue. A media firm can either be financed by advertising revenue, by direct payment from the viewers (or the readers, if we consider newspapers), or by both. We show that...

Persistent link: https://www.econbiz.de/10013157846

Revenues and Welfare in Auctions with Information Release

Schweizer, Nikolaus - 2015

Auctions are the allocation-mechanisms of choice whenever goods and information in markets are scarce. Therefore, understanding how information affects welfare and revenues in these markets is of fundamental interest. We introduce new statistical concepts, k- and k-m-dispersion, for...

Persistent link: https://www.econbiz.de/10013014354

The tax elasticity of capital gains and revenue-maximizing rates

Agersnap, Ole; Zidar, Owen M. - 2020

Persistent link: https://www.econbiz.de/10012648425

Cost and Revenue Overruns of the Olympic Games 2000-2018

Preuß, Holger; Andreff, Wladimir; Weitzmann, Maike - 2019

In this open access book the cost and revenue overruns of Olympic Games from Sydney 2000 to PyeongChang 2018 from eight years before the Games to Games-time are investigated to provide a base for future host cities. The authors evaluated the development of expenditure and revenues of the...

Persistent link: https://www.econbiz.de/10012396987

Kosten- versus Erlösverteilung im DRG-System : Analyse – Verfahren – Praxisbeispiele

Zapp, Winfried - 2014

Grundlagen der Erlösverteilung im Krankenhaus -- Stand der Kosten- und Erlösverteilung in deutschen Krankenhäusern -- Kritischer Vergleich der Erlösverteilungsverfahren -- Kostenrechnung in Verbundstrukturen – ein Werkstattbericht -- Kosten- und Erlösverteilung – Anwendung am Beispiel...

Persistent link: https://www.econbiz.de/10014021235

Vermeidung des Earnings Management der Umsatzerlöse : Eine ökonomische Analyse der internationalen Rechnungslegungsnormen

Herold, Christian (contributor) - 2006

Aus den beträchtlichen Reaktionen des Kapitalmarkts auf Veränderungen der Umsatzerlöse von Unternehmen ergibt sich - auch aus ökonomischer Sicht - die Forderung, die einschlägigen Rechnungslegungsnormen manipulationsresistent zu gestalten. Christian Herold untersucht, unter welchen...

Persistent link: https://www.econbiz.de/10013516559

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