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Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket … lay the theoretical base followed by a descriptive view on the relation between inflation, growth and tax revenues in the … reveal that an end of inflation would have a negative impact on tax revenues for a number of OECD countries. The results also …
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This paper presents a comprehensive treatment of the cost-of-capital approach for analyzing the economic impact of tax policy. This approach has provided an intellectual impetus for reforms of capital income taxation in the United States and around the world. The most dramatic example is the Tax...
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This paper presents a comprehensive treatment of the cost-of-capital approach for analyzing the economic impact of tax policy. This approach has provided an intellectual impetus for reforms of capital income taxation in the United States and around the world. The most dramatic example is the Tax...
Persistent link: https://www.econbiz.de/10011623318
This paper summarizes recent arguments/findings on two aspects of foreign direct investment (FDI): its correlation with economic growth and its determinants. The first part focuses on recent literature regarding positive spillovers from FDI while the second deals with the determinants of FDI....
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