Showing 1 - 10 of 1,581
This statement outlines some of the economic effects of the present for the taxation of the foreign activities of …
Persistent link: https://www.econbiz.de/10005652970
The question of additional taxes on banking institutions has recently been debated.At the same time, financial regulation in the banking sector is undergoing many changes aimed at strengthening financial stability. This paper uses SYMBOL, a micro-simulation model of the banking system, to...
Persistent link: https://www.econbiz.de/10010799029
analysis of policy effectiveness, such as taxation/regulation on sales activities, has not been sufficiently conducted … methods of analysis at these points and analyzes the interactive effects of six types of policies composed of taxation and …, and (6) quantity restrictions. As a result, I propose as effective policies two types of policy mixes: (a) taxation …
Persistent link: https://www.econbiz.de/10010934874
The elasticity of business capital to changes in its user cost is central to the economic analysis of fiscal policies. As a major component, the user cost of capital includes a firm's marginal tax rate. Due to the asymmetric treatment of tax losses and profits, the marginal tax rate can depart...
Persistent link: https://www.econbiz.de/10010957300
traditional effect of corporate taxation on affiliate debt, while their impact on affiliate leverage is higher if their …
Persistent link: https://www.econbiz.de/10010925657
decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …
Persistent link: https://www.econbiz.de/10005076576
Empirical results obtained from the 2000 Census elderly migration data using a general gravity model of migration flows confirm earlier findings of the ‘same sign problem’ in the literature, which means that the elderly both migrate from and to states where taxes are higher. The same sign...
Persistent link: https://www.econbiz.de/10005015205
The Romanian tax revenue-to-GDP ratio has been far below the average level of both the European Union and the New Member States for many years. The decade long growth cycle hid significant structural imbalances in the public budget. This paper attempts to identify reasons why tax revenues in...
Persistent link: https://www.econbiz.de/10010553159
economic challenges that EU Member States are facing in the field of taxation and tax policy in times of slow growth and high … indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv …) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation. …
Persistent link: https://www.econbiz.de/10010607688
This paper analyses the long run effects of the 2000 Income Tax Act in Estonia in a dynamic equilibrium model. It studiesthe impact of the shift from an imputation system to a system in which companies pay taxes only with respect to distributed profits.Balanced growth paths, transitional...
Persistent link: https://www.econbiz.de/10005823524