This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value...

Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...

This paper focuses on the problems posed by the uniform price and market cream skimming in a context in which the incumbent is restricted asymmetric prices and products and analyzes the risks of a graveyard spiral process. We point that the price elasticity of demand, the brand loyalty and the...

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to...

Our paper assesses the accuracy of individuals ́tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

Die hohe Mobilität der Bevölkerung trägt zur Teilhabe am Arbeitsmarkt und am gesellschaftlichen Leben bei. Dabei ist der Mobilitätsbedarf stark von der Lebenssituation abhängig; so haben Studenten und Erwerbstätige die höchste Verkehrsnachfrage. Anders als in früheren Jahrzehnten wächst...

Die gesamtwirtschaftliche Steuerquote bezogen auf das Bruttoinlandsprodukt dürfte im Jahr 2013 bei 23,6 Prozent liegen; einschließlich der Sozialversicherungsbeiträge wird die gesamte Abgabenquote auf 39,3 Prozent geschätzt. Das ist höher als in den letzten zehn Jahren, liegt aber unter den...

In recent years, the emergence of rising budget deficit is the main reason forcing economists to investigate the reasons for changes in fiscal balances. The purpose of the paper is to investigate the relationship between budget deficit and macroeconomic fundamentals using data from Azerbaijan....

This paper analyzes entry deterrence strategies at sequential multi-unit Englishtype repeated auctions, motivated by entry deterrence observed at a series of yearly auctions of fishing rights occurring since the early 1990s in the Chilean Sea Bass industrial fishery. It analyzes parametric...