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The Portuguese non-observed economy
Afonso, Oscar; Gonçalves, Nuno - In: Advances in management & applied economics 1 (2011) 2, pp. 23-57
This paper aims to contribute to a better understanding of the volume of the Non-Observed Economy (NOE) in Portugal, by estimating, based on MIMIC models (multiple indicators multiple causes), its path in the period 1977-2008. On the one hand, given the influence of the tax burden, the burden of...
Persistent link: https://www.econbiz.de/10009958474
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The individual taxpayer utility function with tax optimization and fiscal fraud environment
Pankiewicz, Paweł - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 3, pp. 52-58
transactional costs, but involves tax litigation risk. -- taxation theory ; taxpayer utility ; tax evasion …
Persistent link: https://www.econbiz.de/10009959720
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Effektive Einkommensteuerbelastung : Splittingverfahren in Deutschland begünstigt Ehepaare im Vergleich zu Großbritannien
Bach, Stefan; Haan, Peter; Ochmann, Richard - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 17, pp. 3-9
unteren und mittleren Einkommensbereich zu senken. -- personal income taxation ; effective tax progression ; family taxation …
Persistent link: https://www.econbiz.de/10010079391
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Maritime tourism tax revenues in Greece : a new framework for collection
Diakomihalis, Mihail N. - In: International journal of economic sciences and applied … 5 (2012) 1, pp. 109-127
Greek taxation system on maritime tourism. The tax revenues generated by the taxes and dues imposed by the state are … Greek economy. The effectiveness of the taxation system can be evaluated by comparing the total value of taxes actually …
Persistent link: https://www.econbiz.de/10010009002
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Underreporting of earnings and the minimum wage spike
Tonin, Mirco - In: IZA Journal of European Labor Studies 2 (2013), pp. 1-18
This paper contributes to the policy debate on minimum wage by highlighting its role in enforcing compliance with fiscal rules in economies where underreporting of earnings is widespread. First, I propose a simple model exploring the interaction between the minimum wage and underreporting of...
Persistent link: https://www.econbiz.de/10010118878
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Tax burden and foreign direct investment : theory and practice in Vietnam
Nguyn Huu Cung; Hua, Liu - In: Advances in management & applied economics 3 (2013) 3, pp. 85-103
Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam … affecting the attraction of FDI flows in Vietnam such as cheap labor costs, inflation index, economic growth rate, labor … were unit labor costs and inflation index. …
Persistent link: https://www.econbiz.de/10010148038
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Unternehmensbesteuerung : hohe Gewinne - mäßige Steuereinnahmen
Bach, Stefan - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 22/23, pp. 3-12
If the revenue from corporate taxation in Germany is divided by the corporate income figures from the national accounts … corporate tax base. -- business income taxation ; implicit tax rates ; tax base erosion …
Persistent link: https://www.econbiz.de/10010148256
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Reformvorschläge zur Einkommensteuer : mehr echte und weniger kalte Progression
Bach, Stefan; Haan, Peter; Ochmann, Richard - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 30, pp. 3-12
The German political parties presented their plans for income tax rates and taxation of capital income in the run up to … higher incomes and on capital gains would lead to more progressive taxation and thus to a slight redistribution from high …
Persistent link: https://www.econbiz.de/10010160877
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Familiensplitting der CDU/CSU : hohe Kosten bei geringer Entlastung für einkommensschwache Familien
Ochmann, Richard; Wrohlich, Katharina - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 36, pp. 3-11
reform is more than seven billion euros per annum. In the context of family taxation, the French family income splitting …
Persistent link: https://www.econbiz.de/10010185913
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The effect of socio-economic determinants on crime rates : an empirical research in the case of Greece with cointegration analysis
Nikolaos, Dritsakis; Alexandros, Gkanas - In: International journal of economic sciences and applied … 2 (2009) 2, pp. 51-64
of their socio-economic determinants in the case of Greece by estimating their dynamic interactions. The analysis covers … explanatory variables and their convergence to a long-run equilibrium state. -- crimes ; socioeconomic determinants ; Greece …
Persistent link: https://www.econbiz.de/10009958043