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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
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/10009449070
Persistent link: https://www.econbiz.de/10010353250
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
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
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
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
Surveys theories of regional growth, factor mobility, clustering, industrial restructuring, learning regions, and …
Persistent link: https://www.econbiz.de/10009432743
Surveys theories of regional growth, factor mobility, clustering, industrial restructuring, learning regions, and …
Persistent link: https://www.econbiz.de/10009433030
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