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<p><p>Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration - increased transparency and reduced...</p></p>
Persistent link: https://www.econbiz.de/10005509459
This paper examines industrial differences in depreciation rates and the suitability of financial data for a microeconomic analysis. Depreciation is a main source of enterprise investment and serves as a source for replacement of obsolete or used-up capital. The findings on capital structure in...
Persistent link: https://www.econbiz.de/10005413248
Constraints aimed at controlling the deficit place a premium on the revenue effects of proposals within the budget horizon, which is typically five years. Yet, many tax provisions have uneven patterns of cost: long-run costs may differ in magnitude, and even direction, from the short-run costs....
Persistent link: https://www.econbiz.de/10005417352
Measures of family policy are located in different branches of the law, mainly in tax law, social law and civil law governing alimony. In Germany, the bundle of relevant rules has evolved historically. There are thus numerous linkages between its single elements which are shaped deliberately...
Persistent link: https://www.econbiz.de/10011128166
The need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation don’t correspond to tax legislation of...
Persistent link: https://www.econbiz.de/10011139809
New York’s School Tax Relief Program, STAR, provides state-funded property tax relief for homeowners. Like a matching grant, STAR changes the price of education, thereby altering the incentives of voters and school officials and leading to unintended consequences. Using data for New York...
Persistent link: https://www.econbiz.de/10011141179
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10011104993
Am 16. März 2011 hat die Europäische Kommission einen Richtlinienentwurf (RLE) für eine "Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB)" vorgelegt. Die darin enthaltenen Normen zur harmonisierten Ermittlung der steuerlichen Bemessungsgrundlage weisen jedoch aufgrund...
Persistent link: https://www.econbiz.de/10011104997
Congestion charges pose a policy dilemma due to the balance that must be made between the management of a quasi public good along with the correction of negative externalities against the needs of economic, demographic, and urban growth along with citizen acceptance. The literature provides...
Persistent link: https://www.econbiz.de/10011107673
In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000), we argue that these tax changes were largely...
Persistent link: https://www.econbiz.de/10011109817