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Die Einkommensverteilung : eine wichtige Größe für die Konjunkturprognose
Fichtner, Ferdinand; Junker, Simon; Schwäbe, Carsten - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 22, pp. 3-10
Die Entwicklung des privaten Verbrauchs ist eine entscheidende Größe bei der Erstellung makroökonomischer Prognosen im Rahmen der Volkswirtschaftlichen Gesamtrechnungen. Als erklärende Variable für die Konsumentwicklung spielt damit auch die Ersparnisbildung der Haushalte eine zentrale...
Persistent link: https://www.econbiz.de/10010079408
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The third who joins a negotiation : a systematic review of the literature
Caputo, Andrea - In: International journal of business and globalisation : IJBG 10 (2013) 3, pp. 256-277
Persistent link: https://www.econbiz.de/10010184607
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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
In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two...
Persistent link: https://www.econbiz.de/10009959720
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Personenverkehr in Deutschland : mobil bei hohen Kosten
Kunert, Uwe; Radke, Sabine - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 24, pp. 3-12
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...
Persistent link: https://www.econbiz.de/10010079415
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Testing taxpayers´ cognitive abilities : survey-based evidence
Massarrat-Mashhadi, Nima; Sielaff, Christian - In: International journal of economic sciences and applied … 5 (2012) 1, pp. 7-22
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...
Persistent link: https://www.econbiz.de/10010009006
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Optimal tax burden and budget system : the factor of macroeconomical stabilization
Abuselidze, George - In: Journal of applied finance & banking 2 (2012) 6, pp. 121-130
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...
Persistent link: https://www.econbiz.de/10010118420
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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, 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...
Persistent link: https://www.econbiz.de/10010148038
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The effect of stock market wealth on private consumption in Zimbabwe
Bindu, Samuel; Chigusiwa, Lloyd; Mazambani, D.; … - In: International journal of economic sciences and applied … 4 (2011) 2, pp. 125-142
The study seeks to examine stock market wealth effects on private non-durable consumption for Zimbabwean households … relationship between stock market wealth and consumption. An autoregressive distributed lag model (ARDL) analysis is implemented to … significant wealth effects for Zimbabwe, a developing country. This contradicts the commonly held view that LDCs should have …
Persistent link: https://www.econbiz.de/10009958072
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The welfare cost of external habits : a quantitative assessment
Gómez, Manuel A. - In: Estudios de economía 37 (2010) 1, pp. 5-26
This paper quantifies the welfare cost of consumption externalities in an endogenous growth model with habit formation. Agent’s utility depends on both current consumption and a reference consumption level determined by economy-wide average past consumption. Although utility may be lower in...
Persistent link: https://www.econbiz.de/10009959110
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The relationship between savings and economic growth in countries with different level of economic development
Misztal, Piotr - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 2, pp. 17-29
The aim of this paper is to analyze the cause and effect relationship between economic growth and savings in advanced economies and in emerging and developing countries2. In this work we used the method based on studies in macroeconomics and international finance as well as econometric methods...
Persistent link: https://www.econbiz.de/10009959715