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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
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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
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Asymmetry and revenue in first-price auctions
Cheng, Harrison H. - In: Economics letters 111 (2011) 1, pp. 78-80
Persistent link: https://www.econbiz.de/10009241337
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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
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The Supply of Quality in Child Care Centers
Blau, David M. - 1999
We use data from a sample of day care centers to estimate the relationships between cost and the quality of the child care service provided, and between revenue and quality. We use a measure of child care quality derived from an instrument designed by developmental psychologists. This measure of...
Persistent link: https://www.econbiz.de/10012471564
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Value without Employment
Barkai, Simcha; Panageas, Stauros - National Bureau of Economic Research - 2021
Young firms' contribution to aggregate employment has been underwhelming. However, a similar trend is not apparent in their contribution to aggregate sales or aggregate stock market capitalization. We study the implications of the arrival of "low marginal - high average" revenue-product-of-labor...
Persistent link: https://www.econbiz.de/10012660092
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The tax elasticity of capital gains and revenue-maximizing rates
Agersnap, Ole; Zidar, Owen M. - 2020
Persistent link: https://www.econbiz.de/10012648425
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The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates
Agersnap, Ole - 2020
This paper uses an event study approach to estimate the effect of capital gains taxation on realizations at the state …
Persistent link: https://www.econbiz.de/10012481253
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Scarcity of Ideas and R&D Options : Use it, Lose it or Bank it
Erkal, Nisvan - 2009
We investigate rewards to R&D in a model where substitute ideas for innovation arrive to random recipients at random times. By foregoing investment in a current idea, society as a whole preserves an option to invest in a better idea for the same market niche, but with delay. Because successive...
Persistent link: https://www.econbiz.de/10012463708
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School Finance Reform : Assessing General Equilibrium Effects
Epple, Dennis N. - 2007
In 1994 the state of Michigan implemented one of the most comprehensive school finance reforms undertaken to date in any of the states. Understanding the effects of the reform is thus of value in informing other potential reform initiatives. In addition, the reform and associated changes in the...
Persistent link: https://www.econbiz.de/10012465122