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Grossmann, Volker; Steger, Thomas; Trimborn, Timo - CESifo - 2010

Previous research on optimal R&D subsidies has focussed on the long run. This paper characterizes the optimal time path of R&D subsidization in a semi-endogenous growth model, by exploiting a recently developed numerical method. Starting from the steady state under current R&D subsidization in...

Persistent link: https://www.econbiz.de/10008498993

On Local Government Spending and Taxation Behaviour - effect of population size and economic condition

Moisio, Antti - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2001

This paper examines the Granger causality between total expenditures, own source revenues, grants received from the State and long-term loans for 12 subgroups of Finnish municipalities. Two panel data sets that cover the years 1985-1992 and 1993-1999 are used in order to compare the effect of...

Persistent link: https://www.econbiz.de/10005545937

Transfers in a Polarized Country : Bridging the Gap between Efficiency and Stability

Haimanko, Ori; Le Breton, Michel; Weber, Shlomo - Institut d'Économie Industrielle (IDEI), Toulouse … - 2003

Persistent link: https://www.econbiz.de/10005635889

Az adózói magatartás különféle magyarázatai

András, Semjén - 2016

The so called classic model of tax compliance behaviour interprets the problem as an individual decision under risk made by a single taxpayer. After a concise description of this model our literature survey investigates whether the empirical results found in the literature corroborate the...

Persistent link: https://www.econbiz.de/10011944897

Az eva tapasztalatai vállalkozói interjúk alapján

Semjén, András; Tóth, István János; Fazekas, Mihály - 2008

rules, and it focuses on changes in their tax behavior due to switching over to eva. Our results suggest that tax evasion … smaller enterprises in the hidden economy. Tax evasion has decreased even among the remaining part of the interviewed …-keeping and tax rules for enterprises under the eva increases the expected costs of tax evasion within this group of enterprises. …