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Thin capitalization and its practical application in Portugal: a note
Martins, António - In: International Journal of Law and Management 54 (2012) 4, pp. 274-283
Purpose – The purpose of this paper is the analysis of an anti‐abuse clause inserted in the Portuguese corporate income tax code (CITC) to deal with some forms of tax avoidance, and the degree of complexity that its practical application can induce for tax payers and tax authorities. The...
Persistent link: https://www.econbiz.de/10014781667
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The distributional impact of income tax in Canada and China: 1997‐2005
Lin, Horn‐Chern; Zeng, Tao - In: Journal of Chinese Economic and Foreign Trade Studies 3 (2010) 2, pp. 132-145
‐Economic Information Management System data are employed. Findings – It was found that, in both Canada and China, the personal income taxes …Purpose – The purpose of this paper is to examine the distributional impact of personal income tax in Canada and China … over the most recent decade. Design/methodology/approach – The Urban Household Survey in China and the Canadian Socio …
Persistent link: https://www.econbiz.de/10014847535
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In the Same Boat, but not Equals: The Heterogeneous Effects of Indirect Taxation on Child Health in Punjab-Pakistan
Rehman, Faiz Ur; Nasir, Muhammad - In: Asian Journal of Law and Economics 11 (2020) 3
Abstract The 2011 National Nutrition Survey of Pakistan revealed that 51% of the country’s population was consuming less than 2,100 calories a day. In the backdrop of rising food insecurity, hunger, and malnutrition in Pakistan, this study aims to measure the effects of indirect taxation on...
Persistent link: https://www.econbiz.de/10014585229
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The Savings Impact of College Financial Aid
Dick, Andrew W.; Edlin, Aaron S.; Emch, Eric R. - In: Contributions in Economic Analysis & Policy 2 (2003) 1, pp. 1-29
that the implicit taxes in the current college financial aid system may in the long run reduce economy-wide asset holdings … in the U.S. by $186 billion versus aid systems with no implicit asset taxes. This figure is less than 1% of total U …
Persistent link: https://www.econbiz.de/10014587473
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Taxes versus Permits in a Two-Stage Duopoly
Vetter, Henrik - In: The B.E. Journal of Theoretical Economics 7 (2007) 1
In a two-stage Cournot oligopoly cost minimization sometimes calls for ex ante identical firms to invest in diverse technologies. It is an implication of this result that it might be optimal to treat identical duopolistic polluters asymmetrically. We discuss the efficiency properties of a...
Persistent link: https://www.econbiz.de/10014589111
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Proposition 13 Thirty Years after the Revolution: What Would Howard Jarvis Say?
Fox, Joel D - In: California Journal of Politics and Policy 1 (2009) 1
Thirty years after its passage, Proposition 13 did the job it was intended it to do. People are secure in their homes because the property tax is controlled and state government has not been shortchanged.
Persistent link: https://www.econbiz.de/10014589732
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Proposition 13 and the Transformation of California Government
Citrin, Jack - In: California Journal of Politics and Policy 1 (2009) 1
Thirty years after voters ushered in the tax revolt by passing Prop. 13, it remains the third rail of California government. In the throes of the budget crisis of 2008, there was no serious talk of reforming the property tax system. Prop. 13 was opposed by the elite, supported by the masses, and...
Persistent link: https://www.econbiz.de/10014589733
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Proposition 13 Fever: How California's Tax Limitation Spread
Martin, Isaac William - In: California Journal of Politics and Policy 1 (2009) 1
changed how Congress perceived public opinion on taxes and government spending in general.  …
Persistent link: https://www.econbiz.de/10014589734
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Proposition 13: A Watershed Moment Bridging FDR and Reagan
Fund, John - In: California Journal of Politics and Policy 1 (2009) 1
Opponents of Prop. 13 make a political miscalculation as serious as that which conservatives did with Social Security. For 30 years, they have tried to dismantle Prop. 13, or modify it. Their efforts are as doomed as the efforts to change Social Security, because Prop. 13 is considered part of...
Persistent link: https://www.econbiz.de/10014589740
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California's Once and Future Budget Crisis: No Country for Old Menor Young Mothers, Sick Children, or Even Otters
Kasdin, Stuart - In: California Journal of Politics and Policy 2 (2010) 2
California’s current budget process fails to accomplish any of the goals a budget should. It does not maintain aggregate fiscal control. The budget fails to achieve allocative efficiency by targeting resources to programs that address the sectors of the state economy that would most benefit...
Persistent link: https://www.econbiz.de/10014589781