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on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …
Persistent link: https://www.econbiz.de/10012466608
individual demand by area with data on supplier entry in those markets. Applying a tax to broadband in 1998 would have reduced … conventional model also dramatically understates the share of tax burden that would have been borne by customers …
Persistent link: https://www.econbiz.de/10012466676
one-size-fits-all regulation like a sin tax. Of course, Early Decision regulations incur social costs and therefore …
Persistent link: https://www.econbiz.de/10012466751
Tax rates have fluctuated considerably since federal income taxes were introduced in the United States in 1913. This … taxation affects the after-tax returns of both risky and safe assets. Whenever taxes change, bond and equity prices adjust to … for the risk introduced by tax changes …
Persistent link: https://www.econbiz.de/10012469405
In many countries, especially poor countries, a heavy burden of taxes, bribes, and bureaucratic hassles drives many producers into the informal sector. Is this situation explicable only as a consequence of either the ignorance or the ineptitude of the state authorities? On the contrary this...
Persistent link: https://www.econbiz.de/10012469892
optimality of tax instruments is critical for evaluating the appropriateness of proceeding with a public good-cum financing …
Persistent link: https://www.econbiz.de/10012470530
The paper studies the effects of tax policy on venture capital activity. Entrepreneurs pursue a single high risk … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …
Persistent link: https://www.econbiz.de/10012470760
We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U … initial increase in local tax rates. A significant negative impact (current period) effect of a balanced budget increase in … city property tax rates on city property base is interpreted as a capitalization effect and suggests that marginal …
Persistent link: https://www.econbiz.de/10012471167
options. In this paper, we examine the extent to which tax policy has influenced the composition of executive compensation …, and discuss the implications of rising stock-based pay for tax policy. We begin by describing the tax rules for executive … pay in detail and analyzing how changes in various tax rates affect the tax advantages of stock options relative to salary …
Persistent link: https://www.econbiz.de/10012471173
$2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …
Persistent link: https://www.econbiz.de/10012471502