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The evolution of taxes and hours worked in Austria, 1970 - 2005
Dalton, John T. - In: Macroeconomic dynamics 19 (2015) 8, pp. 1800-1815
Persistent link: https://www.econbiz.de/10011516322
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Principles of profit taxation of commercial banks in Russia and abroad
Konvisarova, Elena V.; Stihiljas, Ilona V.; Koren, Andrey V. - In: International journal of economics and financial issues … 6 (2016) 8, pp. 189-192
Persistent link: https://www.econbiz.de/10011783913
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Taxation and human rights : a conceptual study
Das, Pradip Kr. - In: Research bulletin / The Institute of Cost Accountants … 46 (2020) 1/2, pp. 82-95
Persistent link: https://www.econbiz.de/10012597730
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Pension taxes versus early retirement rights
Orszag, Jonathan Michael; Snower, Dennis J. - 2002
encourage early retirement, they reduce the number of people paying taxes and increase the number of people supplementing their … rights.? The government?s receipts from the pension taxes or the sale of early retirement rights are used, in part, to …
Persistent link: https://www.econbiz.de/10010265545
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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10010265996
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Income taxes, property values and migration
Glazer, Amihai; Kanniainen, Vesa; Poutvaara, Panu - 2005
that a utilitarian government never equalizes after-tax incomes, even when it can impose group-specific lump-sum taxes. If …
Persistent link: https://www.econbiz.de/10010267489
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New evidence on taxes and portfolio choice
Alan, Sule; Atalay, Kadir; Crossley, Thomas F.; Jeon, … - 2009
Identifying the effect of differential taxation on portfolio allocation requires exogenous variation in marginal tax rates. Marginal tax rates vary with income, but income surely affects portfolio choice directly. In systems of individual taxation - like Canada's - couples with the same...
Persistent link: https://www.econbiz.de/10010275728
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Statutory, effective, and optimal net tax schedules in Lithuania
Cerniauskas, Nerijus; Jousten, Alain - In: IZA Journal of Labor Policy 11 (2021) 1, pp. 1-33
EUROMOD, whereas optimal net taxes are calculated via Saez (2002) methodology. We find that the three net tax schedules are … less net taxes per Euro than employees - and they effectively pay 29 cents less. …
Persistent link: https://www.econbiz.de/10014553730
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Das Standardmodell unter Unsicherheit ist ökonomisch unsinnig
Löffler, Andreas - 2003
after taxes cannot hold. Then an alternative approach for incorporating an income tax into the NPV calculus is discussed …
Persistent link: https://www.econbiz.de/10010317621
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New evidence on taxes and portfolio choice
Alan, Sule; Atalay, Kadir; Crossley, Thomas F.; Jeon, … - 2009
Identifying the effect of differential taxation on portfolio allocation requires exogenous variation in marginal tax rates. Marginal tax rates vary with income, but income surely affects portfolio choice directly. In systems of individual taxation - like Canada's - couples with the same...
Persistent link: https://www.econbiz.de/10010289659