taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure …Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of …

This paper proposes a dynamic carbon tax (DCT) that stabilises gasoline prices by adjusting inversely to crude oil … prices. Compared to a standard fixed-rate carbon tax, the DCT can be expected to cut more CO2 emissions while receiving …

investment in education. The analysis reveals that indirect taxes do not significantly impact poverty levels, yet suggests a … review of the tax structure to ensure it does not disproportionately burden low-income households. A progressive tax system … could aid in wealth redistribution and support poverty reduction efforts. The positive correlation between total population …

alterations to the most of the currently valid tax law. The main object of approved changes is to stabilize Czech public finance …, but tax and fiscal reform will have a fundamental impact on corporate governance in the Czech Republic. The aim of a paper …

This research paper investigates the nexus between tax revenue and economic growth in The Gambia from 2004Q1 to 2020Q4 … between tax revenue and economic growth. The bound test of cointegration confirms that tax revenue has a significant impact on … both short-term and long-term economic growth in The Gambia. Furthermore, the findings reveal that tax revenue has both …

important for a taxpayer to receive a deferral or installment plan for a tax payment. Investment tax credit also represents a … in the Tax Code, a slight change of which will create a more favorable climate for innovation. In some cases, it is …

The objective of this study is to test the relationship between tax pressure and economic growth in the DRC. To achieve …-term dynamics and the long-term relationship between the variables, (ii) a Scully model to determine the optimal tax rate in the DRC … the literature. Our results mainly show three important findings : (i) tax pressure negatively affects economic growth in …

The objective of this study is to test the relationship between tax pressure and economic growth in the DRC. To achieve …-term dynamics and the long-term relationship between the variables, (ii) a Scully model to determine the optimal tax rate in the DRC … the literature. Our results mainly show three important findings : (i) tax pressure negatively affects economic growth in …