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Municipal debt : what does it buy and who benefits?
Galper, Harvey; Rueben, Kim S.; Auxier, Richard; Eng, Amanda - In: National tax journal 67 (2014) 4, pp. 901-924
Persistent link: https://www.econbiz.de/10010476780
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Corporate income tax rates in the eu member states: Why lower means better
Karpowicz, Andrzej - In: e-Finanse: Financial Internet Quarterly 14 (2018) 3, pp. 32-48
Governments of EU Member States have been reducing statutory corporate income tax rates ('CIT') for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …
Persistent link: https://www.econbiz.de/10012011849
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On the meaning of non-welfarism in Kolm's ELIE model of income redistribution
Gharbi, Jean-Sébastien; Meinard, Yves - In: The journal of economic methodology 22 (2015) 3, pp. 335-353
Persistent link: https://www.econbiz.de/10011386631
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Income inequality and redistribution in Lithuania : the role of policy, labor market, income, and demographics
Černiauskas, Nerijus; Sologon, Denisa M.; O'Donoghue, … - In: Review of income and wealth 68 (2022), pp. S131-S166
Persistent link: https://www.econbiz.de/10013168396
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In search for a connection of selected variables on the formation of tax gap in personal income tax : the example of Poland
Klonowska, Alina - In: Eurasian economic perspectives : proceedings of the …, (pp. 77-85). 2020
The subject of the study is the income tax gap paid by natural persons in Poland. The study was conducted to determine … the impact on the tax gap of changes in the number of income tax payers, the number of enterprises with foreign branches …, and the number of enterprises employing up to 9 people. The study hypothesized that changes in the number of income tax …
Persistent link: https://www.econbiz.de/10012793376
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An analysis of the effect of fiscal incentives and IFRS adoption on FDI in Asian developing countries
Riyanto, Eka Yuda; Nugroho, Rahadi - In: Public sector accountants and quantum leap : how far we …, (pp. 189-193). 2020
Persistent link: https://www.econbiz.de/10012305634
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Fiscal policy under imperfect competition with flexible prices: An overview and survey
Costa, Luís F.; Dixon, Huw David - In: Economics: The Open-Access, Open-Assessment E-Journal 5 (2011) 2011-3, pp. 1-57
This paper surveys the link between imperfect competition and the effects of fiscal policy on output, employment and welfare. We examine static and dynamic models, with and without entry under a variety of assumptions using a common analytical framework. We find that in general there is a robust...
Persistent link: https://www.econbiz.de/10010304314
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Simulating a basic income to cope with the technological transition : an agent-based model
Priori, Eleonora - In: Labour, value, robots, (pp. 91-112). 2022
Persistent link: https://www.econbiz.de/10013393429
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Tax system evaluation model in the context of entrepreneurship promotion : theoretical aspect
Giriuniene, Gintare; Giriunas, Lukas; Cernius, Gintaras - In: International journal of economics and financial issues … 6 (2016) 6, pp. 40-45
Persistent link: https://www.econbiz.de/10011782387
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Does service sector growth influence tax revenue in Tanzania?
Mapunda, Magreth; Kira, Alex Reuben; Ngomuo, Sarah - In: Cogent Business & Management 10 (2023) 3, pp. 1-18
The study of the influence of service sector expansion on tax revenue is critical, but it has received little attention … Tanzania's expanding service sector affects tax revenue. This study used autoregressive distributed lag (ARDL) bounds testing … to examine the influence of service sector growth on tax revenue in Tanzania for the period 1970-2018. Results show that …
Persistent link: https://www.econbiz.de/10014527882