Zusammenfassung Der Aufsatz diskutiert die Finanzierungsanreize, wie sie von der Steuerreform ausgehen und vergleicht sie mit den Anreizen vor der Reform. Trotz des Systemwechsels vom körperschaftsteuerlichen Anrechnungsverfahren zum Halbeinkünfteverfahren ergeben sich nur moderate...

Purpose – The purpose of this paper is to provide a simple formula for determining a borrower's APR for mortgage loans after including the effects of mortgage interest tax deductions. Design/methodology/approach – This formula is derived by adjusting the APR provided by the lender for the...

Hong Kong and Singapore are characterized by rapid economic development and a high population density of 6,250 and 6,055 per km 2 land respectively. Land revenue is their major source of income to finance their public infrastructure and social services. Their design and collection of taxes on...

Purpose – This paper aims to explore the use of importance‐performance analysis (IPA) as an evaluative technique for public management decision making. Design/methodology/approach – Based on a literature review of convention, exhibition and meeting management, a number of attributes were...

Purpose – The purpose of this paper is to investigate the revenue‐expenditure nexus in the case of the 15 members of the European Union. Design/methodology/approach – The paper uses a VECM framework to determine the causal ordering between these two macroeconomic aggregates. Findings –...

Purpose – Understanding the relationship between government revenue and government expenditure is important from a policy point of view, especially for a country like Fiji, which is suffering from persistent budget deficits. The aim of this paper is to investigate the relationship between...

Abstract Voters in California counties have been asked to approve transportation sales taxes on over 75 different occasions, and according to the Legislative Analyst, revenues from local option transportation sales taxes accounted for 15% of all revenues raised statewide for transportation...