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Prospects of liberalization for S&T policies in Russia: institutional analysis
Kirdina, Svetlana - Volkswirtschaftliche Fakultät, … - 2010
The objective of the paper is to define the trajectory of economic institutional reforms in Russia as a framework of S&T policies. The methodology of this research is based upon the institutional matrices theory (Кирдина, 2001; Kirdina, 2003). The hypothesis claims that the “institutional...
Persistent link: https://www.econbiz.de/10008574270
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Incidencia fiscal de los incentivos tributarios
Ortega, Juan Ricardo; Piraquive, Gabriel Armando; … - Volkswirtschaftliche Fakultät, … - 2000
Tax incentives have traditionally been used as a tool by public policy makers in order to correct or reduce market failures. However, there is a widespread debate, in the international literature, about whether they can or not reaching this goal. In this paper, we propose a methodology to assess...
Persistent link: https://www.econbiz.de/10005836007
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The Proliferation of Fiscal Incentives and the Nicaraguan State as a Manager of Rents: A Political Economy Perspective on Nicaraguan Industrial Policy Since 1990
Maas, Hauke - Volkswirtschaftliche Fakultät, … - 2006
This paper finds that the proliferation of fiscal incentives in the form of tax exemptions in Nicaragua since 1990 represents the indiscriminate allocation of monopoly rents to interest groups. While theory suggests some rents can encourage productive investments, Nicaragua’s tax incentives...
Persistent link: https://www.econbiz.de/10005837331
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Tax incentive regimes: models and research methods
Sokolovska, Olena; Sokolovskyi, Dmytro - Volkswirtschaftliche Fakultät, … - 2014
its implementation in the area of preferential taxation of innovative enterprises which contribute essentially to …
Persistent link: https://www.econbiz.de/10011186466
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RIOLOG: Uma avaliação ex-post
Guimarães, Sergio; Azevedo, João Pedro - Volkswirtschaftliche Fakultät, … - 2007
Este estudo procura avaliar custos e benefícios de um programa que marcou o início de uma reação do Estado do Rio de Janeiro à guerra fiscal entre estados: o RIOLOG. Estima-se o impacto fiscal do programa por meio de duas metodologias distintas: (i) uma simulação da receita não recolhida...
Persistent link: https://www.econbiz.de/10011109034
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Russian policies in support of innovation: elusive quest for efficiency
Simachev, Yuri; Kuzyk, Mikhail; Feygina, Vera - Volkswirtschaftliche Fakultät, … - 2014
Focused on the efficiency of the Russian innovation-fostering policy, the research is based on an empirical analysis of how policy instruments impact firms’ behavior. The data is obtained from two surveys of more than 600 Russian industrial companies in 2011-2012. The analysis shows that tax...
Persistent link: https://www.econbiz.de/10011111591
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Inequality, imperfect competition and fiscal policy
2017
We build a New Keynesian model with imperfectly competitive goods markets and heterogeneous people and examine their impact on fiscal multipliers and on the net increase in output and expenditure caused by fiscal policies, using the balanced budget multiplier. Results show that in highly unequal...
Persistent link: https://www.econbiz.de/10011902288
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The political economy of the distributional character of the Greek taxation system (1995–2008)
Ioannidis, Yiorgos - Volkswirtschaftliche Fakultät, … - 2015
would expect an equally drastic change to have taken place in the structure of the taxation system. Nevertheless, no such … redistributive) character of the Greek taxation system. The aim of this paper is to provide evidence for this phenomenon from a … political economy perspective. The first section examines the general trends of taxation in Greece during the period 1995 …
Persistent link: https://www.econbiz.de/10011271689
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Pick Your Poison: Do Politicians Regulate When They Can’t Spend?
Johnson, Noel D; Matthew, Mitchell; Yamarik, Steven - Volkswirtschaftliche Fakultät, … - 2012
We investigate whether laws restricting fiscal policies across U.S. states lead politicians to adopt more partisan regulatory policy instead. We first show that partisan policy outcomes do exist across U.S. states, with Republicans cutting taxes and spending and Democrats raising them. We then...
Persistent link: https://www.econbiz.de/10011258763
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Исследование равновесий налоговой конкуренции в условиях монополистической конкуренции налогоплательщиков...
Kolesnik, Georgiy; Leonova, Natalia - Volkswirtschaftliche Fakultät, … - 2011
The effect of taxpyers' competition at jurisdictions' local markets on the properties of the tax competition equilibrium is studied. The general equilibrium model is considered with mobile firms acting under monopolistic competition on local markets. It is shown that equilibrium tax rate tends...
Persistent link: https://www.econbiz.de/10011259733