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„Good Taxation“ und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien

Khokrishvili, Elguja - 2010

Wirtschaftswachstum so gering wie möglich zu halten. Neben einer integrierten Einkommens- und Gewinnbesteuerung spielten dabei eine … transformation countries than competing reform strategies. Stable economic growth is the essential basis for a country's successful … economists, nobody will miss it. But society pays a price for a non-neutral tax system in form of less growth and a distorted …

Persistent link: https://www.econbiz.de/10009449002

Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien

Khokrishvili, Elguja - 2008

Persistent link: https://www.econbiz.de/10009449070

Development and Gender Inequality ; Development and Gender Inequality

Lamanna, Francesca - 2013

Persistent link: https://www.econbiz.de/10010353250

The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?

Goldberg, Daniel S. - 2007

This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...

Persistent link: https://www.econbiz.de/10009432056

E Tax: The Flat Tax as an Electronic Credit VAT

Goldberg, Daniel S. - 2005

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction method VAT. The Hall-Rabushka nuance, however,...

Persistent link: https://www.econbiz.de/10009432057

My Beautiful Tax Reform

Slemrod, Joel B. - 2005

Many experts equate the best tax system with the simplest, and the best tax reform with the one that most simplifies the system. However, the simplest, most elegant policy need not be the best because tax policy involves a tradeoff among objectives, including equity and efficiency objectives,...

Persistent link: https://www.econbiz.de/10009477304

Flat tax system influence on economic growth of EU countries

Degutytė, Rasa - 2010

Studies and statistics prove that a proportional income tax system promotes economic growth. This has also been … tax system in the EU for its economic growth The first part of the paper analyses the economic literature, there are … economic growth, optimal taxation and proportional income tax system introduced. In the second part there is made tax system …

Persistent link: https://www.econbiz.de/10009478241

11.481J / 1.284J / ESD.284J Analyzing and Accounting for Regional Economic Change, Spring 2004

Polenske, Karen R.; Wang, Xiaodong - 2004

Surveys theories of regional growth, factor mobility, clustering, industrial restructuring, learning regions, and …

Persistent link: https://www.econbiz.de/10009432743

11.481J / 1.284J / ESD.192J Analyzing and Accounting for Regional Economic Change, Spring 2006

Polenske, Karen R.; Biderman, Ciro - 2006

Surveys theories of regional growth, factor mobility, clustering, industrial restructuring, learning regions, and …

Persistent link: https://www.econbiz.de/10009433030

Uttar Pradesh - lagging state of India: economic development and role of banks

Arora, Rashmi Umesh - 2007

populous state of India, and espouses a balanced and moderate approach. The existing literature focuses only on human …, large and small borrowers and gender in UP. This study explores credit in a multi-dimensional framework as a route to growth … lagging behind other states of India. Through a twin indicator approach, broadly grouped into income and non-income, the study …

Persistent link: https://www.econbiz.de/10009430972