Showing 1 - 10 of 324
The main purpose of the paper is to analyze different channels for innovations. We consider the influence of various incentives for innovation in Russian companies taking into account the organization of industries — vertical or horizontal orientation, peculiarities of corporate demography,...
Persistent link: https://www.econbiz.de/10014153492
and farmer characteristics on the use of a computer on the farm. While there is a correspondence between the conclusions …
Persistent link: https://www.econbiz.de/10008645079
growth policies on fiscal pressure and after-tax GDP per capita. This simulation model is based upon the Productivity … (LFPR) and the retirement age; changes in the labour productivity growth rate (LPGR); changes in the mortality, net overseas …-tax GDP per capita than a non-PAYGP with a slightly lower LPGR. Productivity policies to increase the LPGR are ineffective at …
Persistent link: https://www.econbiz.de/10011258581
We present 1984 data on U.S. multinationals, their foreign operations, and repatriations received from their controlled foreign corporations (CFCs), and explore the ramifications of the 1986 Tax Reform Act’s lowering of the corporate tax rate from 46 to 34 percent. We identify and quantify the...
Persistent link: https://www.econbiz.de/10011259112
The paper seeks to find the impact of tax policy on income and wealth redistribution, as well as its effects on welfare. Redistribution through transfers has a major contribution to reducing inequality and polarization of income. The fiscal reforms in present-day circumstances imply as outcome...
Persistent link: https://www.econbiz.de/10011259171
Using a panel-model approach, this paper investigates the validity of the relationship between level of tax revenues and type of voting. The data-set covers the period 2000-2010, and includes 135 countries. The main finding points out that the assumed function is linear and the compulsory vote...
Persistent link: https://www.econbiz.de/10009328127
This study wanted to pinpoint the different securities transactions’ channels in France, which are quite specific …
Persistent link: https://www.econbiz.de/10005835675
This paper focuses on a relatively new issue in the debate on policy coherence for development: the incoherence between tax and aid policies, using a case study of the Netherlands as illustration. Although the Netherlands cannot be considered a ‘pure’ tax haven like the Cayman Islands and...
Persistent link: https://www.econbiz.de/10005836151
This paper discusses the Canadian experience in the early 1980s with tax incentives for R&D.It presents some issues concerning the efficiency and cost effectiveness of the various government tax incentives in stimulating R&D.
Persistent link: https://www.econbiz.de/10008529226
The paper estimates the distributional implications of income tax evasion in Hungary based on a random sample of administrative tax records of 230 thousand individuals. Gross incomes in the administrative tax records are compared with those in a nationally representative household budget survey,...
Persistent link: https://www.econbiz.de/10005089335