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Could/should Jubilee debt cancellations be reintroduced today?
Hudson, Michael; Goodhart, Charles A. E. - 2018
In this paper the authors recall the history of Jubilee debt cancellations, emphasizing what their social purpose was at that time. They note that it would not be possible to copy that procedure exactly nowadays, primarily because most debt/credit relationships are intermediated via financial...
Persistent link: https://www.econbiz.de/10011821401
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Could/should Jubilee debt cancellations be reintroduced today? If not, what alternative measures of debt relief and redistribution might be possible?
Hudson, Michael; Goodhart, Charles A. E. - 2018
In this paper the authors recall the history of Jubilee debt cancellations, emphasizing what their social purpose was at that time. They note that it would not be possible to copy that procedure exactly nowadays, primarily because most debt/credit relationships are intermediated via financial...
Persistent link: https://www.econbiz.de/10011873351
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Lessons from 15 years of experience with the Dutch tax allowance for energy investments for firms
Ruijs, Arjan; Vollebergh, Herman R. J. - 2013
Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs for firms investing in the newest energy saving and...
Persistent link: https://www.econbiz.de/10009757392
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Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal
Pinto Nogueira, João Félix - 2021
This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...
Persistent link: https://www.econbiz.de/10013247781
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‘God Save the Brexit’ : Tax Implications of Leave Vote
Ambagtsheer-Pakarinen, Laura - 2020
This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...
Persistent link: https://www.econbiz.de/10012829042
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A carbon horse race : abatement subsidies vs. permit trading in Switzerland
Hintermann, Beat; Zarkovic, Maja - 2020
Swiss climate policy consists of three regulatory instruments for greenhouse gas emissions reduction: A CO 2 levy, the Swiss Emissions Trading System (CH EHS), and an additional nonEHS" program for medium-sized plants that consists of command-and-control elements plus a sizeable abatement...
Persistent link: https://www.econbiz.de/10012234520
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Vertical versus horizontal tax incentives policies in Brazil : assessing the impacts using a computable general equilibrium model
Porsse, Alexandre Alves; Madruga, Felipe Gomes - 2015
Since the 2009 financial crisis, some national governments have adopted anticyclical tax policies for recovering and economic growth. These policies can be different in terms of what type of tax incentive policy (income, labor, value added) is chosen as well if the strategy is vertical,...
Persistent link: https://www.econbiz.de/10011479449
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Effects of an education reform on household poverty and inequality : a microsimulation analysis on the free Senior High School policy in Ghana
Adu-Ababio, Kwabena; Osei, Robert Darko - 2018
accessible to all. In Ghana - although basic education is largely free - for secondary education this was not the case until … effect of the reform on household poverty and inequality. Analysis is based on the Ghana Microsimulation Model which has the … Ghana Living Standards Survey - Round 6 as its base input data. Results provide policy makers with some good ex …
Persistent link: https://www.econbiz.de/10011938204
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Corporate tax preferences before and after the tax cuts and jobs act of 2017
Henry, Erin; Sansing, Richard C. - In: National tax journal 73 (2020) 4, pp. 1065-1086
Persistent link: https://www.econbiz.de/10012590748
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Incentive Schemes for Local Government : Theory and Evidence from Comprehensive Performance Assessment in England
Lockwood, Ben - 2011
This paper studies Comprehensive Performance Assessment, an explicit incentive scheme for local government in England. Motivated by a simple theoretical political agency model, we predict that CPA should increase service quality and local taxation, but have an ambiguous effect on the efficiency...
Persistent link: https://www.econbiz.de/10013124097