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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 …
Persistent link: https://www.econbiz.de/10009432090
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 …
Persistent link: https://www.econbiz.de/10015213269
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 …
Persistent link: https://www.econbiz.de/10015213775
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 …
Persistent link: https://www.econbiz.de/10015213778
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 …
Persistent link: https://www.econbiz.de/10015213808
The paper examines the evolution of state finance pre-GST and post-GST, focusing on 28 Indian states (18 Major and 10 minor). The findings reveal an average annual revenue deficit increase for major and minor states post-GST. Major states experienced a decline in overall Fiscal Deficit (FD)....
Persistent link: https://www.econbiz.de/10015213898
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 …
Persistent link: https://www.econbiz.de/10015213995
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 …
Persistent link: https://www.econbiz.de/10015214225
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 …
Persistent link: https://www.econbiz.de/10015214226
From the early 1980s until the late 2000s, the Democratic Republic of Congo (DRC, thereafter) was in severe debt distress, which resulted in debt relief under the Heavily Indebted Poor Countries (HIPC) initiative. Surprisingly, the DRC's debt-to-GDP ratio increased significantly from around...
Persistent link: https://www.econbiz.de/10015214301