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This study examines the effects of the tax structure composition for public sector efficiency in a sample of 41 developing countries for the period between 1997-2019. We start by calculating Public Sector Performance (PSP) composite indicators and use them as outputs to compute data envelopment...
Persistent link: https://www.econbiz.de/10014469502
investigate the reasons behind such a significant lag of the resource-rich countries in entrepreneurship. Panel data for more than … 80 countries from 2004-2009 shows that higher dependence on resource rents reduces entrepreneurship activities. The …
Persistent link: https://www.econbiz.de/10010294372
, entrepreneurship, competition, and education. In this paper, we aim to test the relationship between the quality of entrepreneurial … regression models. The results obtained show that business, macroeconomic environment and the quality of entrepreneurship are … between the quality of entrepreneurship and the competitiveness of countries, for an extensive sample formed by all the 28 …
Persistent link: https://www.econbiz.de/10012612072
This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian...
Persistent link: https://www.econbiz.de/10011304564
What shapes the optimal degree of progressivity of the tax and transfer system? On the one hand, a progressive tax … earnings risk. At the same time, progressivity reduces incentives to work and to invest in skills, and aggravates the …, and market structure parameters influence the optimal degree of progressivity. A calibration for the U.S. economy …
Persistent link: https://www.econbiz.de/10011335616
) per capita. This indicates some regional progressivity of social security transfers in Brazil. At the municipal level, a 1 … impoverished areas at municipal, micro or mesoregional levels. At all scales, RGPS shows its progressivity. …
Persistent link: https://www.econbiz.de/10011372151
The traditional concept of a strict minimum of nontaxable income equal for all taxpayers embedded in most current income-tax systems is the result of a paradox of fiscal egalitarianism. The paper shows that substituting the traditional notion of a strict minimum of nontaxable income for a scheme...
Persistent link: https://www.econbiz.de/10011397309
In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal...
Persistent link: https://www.econbiz.de/10010332244
This paper investigates empirically the effect of personal income tax progressivity on output volatility in a sample of … OECD countries over the period 1982-2009. Our measure of tax progressivity is based on the difference between the marginal … hypothesis that higher personal income tax progressivity leads to lower output volatility. All other factors constant, countries …
Persistent link: https://www.econbiz.de/10011605426
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10011991249