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Recent Literature on Taxable-Income Elasticities
Giertz, Seth - Volkswirtschaftliche Fakultät, … - 2004
This paper reviews the literature on taxable-income elasticities, focusing primarily on empirical studies examining the U.S. tax changes of 1981, 1986, 1990, and 1993 and the bracket creep of the late 1970s and early 1980s. The paper first provides background on the importance of the elasticity...
Persistent link: https://www.econbiz.de/10005039971
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Does the gross fixed capital formation represent a factor for supporting the economic growth?
Gibescu, Octavia - Volkswirtschaftliche Fakultät, … - 2010
The present study aims to show an analysis of relationship between gross fixed capital formation and economic growth in Romania, Bulgaria, Czech Republic, Poland and Hungary for the period 2003-2009. For this, the statistical connection analysis method is applied. The used variables are: the...
Persistent link: https://www.econbiz.de/10011260574
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A multivariate analysis of savings, investment and growth in Nepal
Budha, Birendra - Volkswirtschaftliche Fakultät, … - 2012
This paper examines the relationship between the gross domestic savings, investment and growth for Nepal using annual time series data for the period of 1974/75 to 2009/10. The study employs the Autoregressive Distributed Lag (ARDL) approach to test for cointegration and Error correction based...
Persistent link: https://www.econbiz.de/10011112263
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Effect of corporate tax on sector specific foreign direct investment in Ghana
Obeng, Camara Kwasi - Volkswirtschaftliche Fakultät, … - 2014
There has been intense competition among developed and developing countries to attract foreign direct investment (FDI) in recent years. This competition for FDI is due to the fact that foreign capital creates employment and economic growth, augments the productive capital of a country, promotes...
Persistent link: https://www.econbiz.de/10011109514
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Indexation and the Taxation of Business and Investment Income
Grady, Patrick - Volkswirtschaftliche Fakultät, … - 1984
This paper reviews the issues raised by inflation and the taxation of business and investment income under an income … accrual taxation of real gains and highlights the distortions involved in the current tax treatment of capital gains. The … taxation of business and investment income should not be a tax reform priority. It should only become a priority in two …
Persistent link: https://www.econbiz.de/10008457189
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THE IMPLICATIONS OF EMERGENCE OF CHINA TOWARDS ASEAN-5: FDI-GDP PERSPECTIVE
Puah, Chin-Hong; Kueh, Jerome Swee-Hui; Lau, Evan - Volkswirtschaftliche Fakultät, … - 2007
The relationship between Foreign Direct Investment (FDI) and Gross Domestic Products (GDP) had become the centre piece of recent researches in identifying the short run and long run implications between the two variables. Using the hypotheses of FDI led GDP and GDP led FDI as theoretical...
Persistent link: https://www.econbiz.de/10005837196
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Impact of FDI on GDP: An Analysis of Global Economy on Production Function
Khan, Shiraz; Mehboob, Farhan - Volkswirtschaftliche Fakultät, … - 2014
This study examines the effects of Foreign Direct Investment Inflows on Gross Domestic Product on the production function theory by balanced panel data of World Development Indicators from 1992 to 2010 of 59 countries representing the global economy. The empirical analysis on basis of...
Persistent link: https://www.econbiz.de/10011110493
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Modelling the Impact of New Capital Regulations on Bank Profitability
Swamy, Vighneswara - Volkswirtschaftliche Fakultät, … - 2014
This study models the impact of new capital regulations proposed under Basel III on bank profitability by constructing a stylized representative bank’s financial statements. We show that the higher cost associated with a one-percentage increase in the capital ratio can be recovered by...
Persistent link: https://www.econbiz.de/10011112538
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Modelling the Impact of New Capital Regulations on Bank Profitability
Swamy, Vighneswara - Volkswirtschaftliche Fakultät, … - 2014
This study models the impact of new capital regulations proposed under Basel III on bank profitability by constructing a stylized representative bank’s financial statements. We show that the higher cost associated with a one-percentage increase in the capital ratio can be recovered by...
Persistent link: https://www.econbiz.de/10011112690
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Напрями узгодження стандартів фінансової звітності банків із сучасними концепціями управління кредитним ризиком...
Voloshyn, Ihor - Volkswirtschaftliche Fakultät, … - 2014
This paper examines ways of overcoming inconsistencies between IFRS and modern concepts of credit risk management, namely, expected loss model and risk-adjusted loan pricing. Also, it is considered an issue of acceptable levels of concentration risk in bank credit portfolio.
Persistent link: https://www.econbiz.de/10011113809