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Tax-benefit microsimulation in Ecuador: A feasibility study
Jara, H. Xavier - 2015
The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system in Ecuador for year 2014. We then describe available...
Persistent link: https://www.econbiz.de/10011440674
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The Various Possible EU Taxes
Mihalache, Raluca-Andreea - In: CES Working Papers 4 (2012) 3a, pp. 566-573
In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and …
Persistent link: https://www.econbiz.de/10012017029
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Taxing the cloud: introducing a new taxation system on data collection?
De Filippi, Primavera - In: Internet Policy Review 2 (2013) 2, pp. 1-7
Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes designed around the concept of territorial...
Persistent link: https://www.econbiz.de/10012164291
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Discreteness and the welfare cost of labour supply tax distortions
Bhattarai, Keshab; Whalley, John - 2002
continuous labour supply (leisure consumption) choice models. In the discrete models taxes induce a large response from a subset … uncompensated labour supply elasticities in discrete and continuous models. The welfare costs of similar taxes are significantly …
Persistent link: https://www.econbiz.de/10010292021
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Smoking: Taxing health and social security
Armour, Brian S.; Pitts, M. Melinda - 2006
While the health risks associated with smoking are well known, the impact on income distributions is not. This paper …, smoking works to widen the income distribution. This higher tax rate could have implications for both labor supply behavior …
Persistent link: https://www.econbiz.de/10010292226
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Managing pessimistic expectations and fiscal policy
Karantounias, Anastasios G. - 2012
This paper studies the design of optimal fiscal policy when a government that fully trusts the probability model of government expenditures faces a fearful public that forms pessimistic expectations. We identify two forces that shape our results. On the one hand, the government has an incentive...
Persistent link: https://www.econbiz.de/10010292256
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The redistribution of trade gains and the equity-efficiency trade-off
de Pinto, Marco - 2012
The contribution of this paper is to derive an optimal redistribution scheme for trade gains in the case of a government's objective function that explicitly accounts for the equity-efficiency trade-off. The government pays unemployment benefits (UB) either financed by a wage tax, a payroll tax...
Persistent link: https://www.econbiz.de/10010294390
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Regulation of morally responsible agents with motivation crowding
Fünfgelt, Joachim; Baumgärtner, Stefan - 2012
We study the regulation of a morally responsible agent in the context of a negative consumption externality and motivation crowding. In particular, we analyze how various governmental interventions affect the agent's motivation to assume moral responsibility. Employing a motivation-crowding...
Persistent link: https://www.econbiz.de/10010294483
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Tax incentives and the location of FDI: evidence from a panel of German multinationals
Buettner, Thiess; Ruf, Martin - 2005
Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...
Persistent link: https://www.econbiz.de/10010295685
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After the Death of Inflation: Will Fiscal Drag Survive?
Heinemann, Friedrich - 2000
individual income taxes and social security contributions, it is neutral or negative for corporate income, property and indirect … creep in a progressive income tax system do not work any longer. With this background the paper analyzes the extent of … back theoretical considerations on inflation?s impact on different kinds of taxes: This impact tends to be positive for …
Persistent link: https://www.econbiz.de/10010297682