This paper explores the relationship between environmental protection and international capital movements, when tax … the effects of two different constitutions (commitment or no commitment in tax policy), as well as income inequality …. Under the commitment regime, the equilibrium is characterised by a lower labour tax, higher environmental tax and less …

Umweltpolitik die internationale Konkurrenzfähigkeit der betroffenen Firmen erhöhen kann, in einem Zwei-Perioden-Modell mit Cournot …

explain a wide range of empirical phenomena, including the underutilization of tax-advanced inter vivos gifts and inadequate …

sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries … the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty …, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among …

the 1990s. Tax variations and mergers contribute substantially more to geographic price differentials than do price …

We study the effects of California's Tax and Expenditure Limitations, especially Proposition 13. We find that … an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the … aspects of government finance in California, to a far greater extent than in other states. Lastly, we argue that the new tax …

The creation of tax-free health savings accounts presents a new opportunity to reduce the distortions created by … federal tax preferences for health-related expenditures that ultimately could help eliminate those distortions. This paper … their health benefits as a tax-free cash contribution to the worker's health savings account. Restructuring the exclusion …