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The macroeconomic effects of fiscal consolidation policies in Greece

Papadamou, Stephanos; Tzivinikos, Trifon - In: Journal of Financial Economic Policy 9 (2017) 1, pp. 34-49

Purpose This paper aims to investigate the effects of contractionary fiscal policy shocks on major Greek macroeconomic variables within a structural vector autoregression framework while accounting for debt dynamics. Design/methodology/approach The sign restriction approach is applied to...

Persistent link: https://www.econbiz.de/10014867086

Do Smaller Governments Raise the Level or Growth of Output? A Review of Recent Evidence

Gemmell, Norman; Au, Joey - In: Review of Economics 64 (2013) 2, pp. 85-116

Abstract Theoretical developments, improved methodologies and more extensive data have helped generate a dramatic increase in the literature testing for the impact of government size and fiscal policy on economic growth in recent years. We review a range of the more recent evidence and examine...

Persistent link: https://www.econbiz.de/10014619287

The Impacts of Fiscal Openness

de Renzio, Paolo; Wehner, Joachim - In: World Bank Research Observer 32 (2017) 2, pp. 185-210

Fiscal transparency and participation in government budgeting are widely promoted, yet claims about their benefits are rarely based on convincing evidence. We provide the first systematic review covering 38 empirical studies published between 1991 and early 2015. Increased budgetary disclosure...

Persistent link: https://www.econbiz.de/10015361229

On‐line

Dean, Dianne M. - In: Accounting, Auditing & Accountability Journal 18 (2005) 1, pp. 155-157

Purpose – Reflection on the impact of technological change on taxation practitioners. Design …/methodology/approach – Fictional prose. Findings – Satirical reflection on taxation practitioners' battle to maintain their current knowledge of …

Persistent link: https://www.econbiz.de/10014641008

Secrets

Dean, Dianne - In: Accounting, Auditing & Accountability Journal 23 (2010) 4, pp. 560-563

taxation authorities to verify taxation data. Design/methodology/approach – This paper is humorous fiction. Findings – The … taxation authorities must continue to update the methodologies to keep abreast of business developments – both legal and …

Persistent link: https://www.econbiz.de/10014641264

Talking to a taxman about talking with the taxman about poetry

Horne, Gregory - In: Accounting, Auditing & Accountability Journal 25 (2012) 3, pp. 572-573

Purpose – The purpose of this paper is a reflection on the nature and purposes of taxation. Design … taxation and society. Research limitations/implications – It stimulates thought about the ethical foundations of taxation in …

Persistent link: https://www.econbiz.de/10014641363

Tax policy and farm capital investment: Section 179 expensing and bonus depreciation

Williamson, James M; Stutzman, Sarah - In: Agricultural Finance Review 76 (2016) 2, pp. 246-269

Purpose – The purpose of this paper is to estimate the impact of Internal Revenue Code cost recovery provisions – Section 179 and “bonus depreciation” – on farm capital investment. Design/methodology/approach – The authors construct a synthetic panel of data consisting of cohorts of...

Persistent link: https://www.econbiz.de/10014667552

A survival analysis of tax professionals’ performance and internship experience

R. Borgia, Carl; H. Siegel, Philip; Ortiz, Dennis - In: Accounting Research Journal 27 (2014) 3, pp. 266-285

Purpose – The purpose of this study is to consider the effect of an internship experience on tax accountants’ professional performance. Design/methodology/approach – It uses survival analysis, a dynamic methodology that allows for more precise modeling than static traditional methods used...

Persistent link: https://www.econbiz.de/10014676707

The deductibility of Sarbanes-Oxley costs incurred by Australasian companies

Harrison, Julie; Keating, Mark - In: Accounting Research Journal 27 (2014) 1, pp. 52-70

Purpose – This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed under both the general deductibility provisions and the transfer pricing...

Persistent link: https://www.econbiz.de/10014676863

Assessing tax form distribution costs: a proposed method for computing the dollar value of tax form distribution in a public library

Casey, James B. - In: The Bottom Line 11 (1998) 1, pp. 10-13

Explains how a public library can compute the actual cost of distributing tax forms to the public by listing all direct and indirect costs and demonstrating the formulae and necessary computations. Supplies directions for calculating costs involved for all levels of staff as well as associated...

Persistent link: https://www.econbiz.de/10014686407