Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...

Previous literature has shown that competition among regional governments may lead to inefficiently low levels of capital taxation, because governments do not take account of the external benefits of capital flight to other regions. However, the fiscal distortion is smaller the more elastic the...

Tiesioginių mokesčių transformacijos Europos Sąjungos kontekste yra jautri tema, kadangi dėl egzistuojančių šių mokesčių skirtumų yra nesutariama, ar reikalingas priverstinis mokesčių harmonizavimas. Tad, šio darbo tikslas buvo įvertinti tiesioginių mokesčių pokyčių...

The main goal of this thesis is to investigate the reasons why firms do often adopt inefficient technologies even when superior ones are widely available, and to assess their consequences. From a macroeconomic perspective it has been emphasized that differences in the adoption and diffusion...

This paper considers a dynamic matching model with imperfectly observable worker effort. In equilibrium, the wage distribution is truncated from below by a no-shirking condition. This downward wage rigidity induces the same type of inefficient churning and "contractual fragility" as in Ramey and...

Under current U.S. law, taxpayers can deduct up to 100 percent of their state income taxes from their adjusted gross income when calculating their federal income taxes. As a result, Iowans currently pay approximately $251 million less to the federal government than they would otherwise pay....

Phoenix and neighboring municipalities, like many in the South and West, pursued a growth strategy based on annexation in the decades after World War II. This paper explores the link between annexation and competition for tax revenues. After discussing arguments for annexation, it traces the...

"This paper was prepared for presentation at the Allied Social Sciences meetings, Chicago, August 29-31, 1978."

Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This...