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The Political Economy of Mass Privatisation and Imperfect Taxation: Winners and Losers
Ahrend, Rudiger; Winograd, Carlos - Centre d'Études des Politiques Économiques (EPEE), … - 2006
taxation system on the outcomes of privatisation. We consider under which condition privatisation will proceed, and who will be …
Persistent link: https://www.econbiz.de/10010641696
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Study on the Impacts of Fiscal Devaluation
Netherlands, CPB; CAPP - General Directorate Taxation and Custom Union, European … - 2013
The main research question of the project is summarized as: What are the macroeconomic and distributional consequences of fiscal devaluation for a selection of countries and the EU as a whole? The selected countries are France, Italy, Spain and Austria. The project aims to perform four tasks: 1....
Persistent link: https://www.econbiz.de/10010668398
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Progressive Taxation and Tax Morale
Peichl, Andreas; Doerrenberg, Philipp - Cologne Graduate School in Management, Economics and … - 2010
help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …
Persistent link: https://www.econbiz.de/10008763817
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Proportional Income Taxation and Effective Progressivity
Ebert, Udo; Moyes, Patrick - Groupement de Recherche en Économie Quantitative … - 2003
When incomes are exogenously given, a progressive tax structure reduces inequality in the sense that the Lorenz curve of after tax incomes is nowhere below that of before tax incomes whatever the circumstances as it was shown by U. Jakobsson (Journal of Public Economics 5 (1976), 161-168) The...
Persistent link: https://www.econbiz.de/10005476204
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Spend It Like Beckham? Inequality and Redistribution in the UK, 1983-2004
Georgiadis, Andreas; Manning, Alan - Centre for Economic Performance, LSE - 2007
rise in inequality will lead to more redistribution. This paper shows that, for the UK in the period 1983-2004, a plausibly … exogenous rise in income inequality has not been associated with increased redistribution. We then explore this further using … attitudinal data. We show that the demand for redistribution, having shown considerable variation over time, is at an all-time low …
Persistent link: https://www.econbiz.de/10005151062
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Spend it like Beckham? Inequality and redistribution in the UK, 1983-2004
Georgiadis, Andreas; Manning, Alan - London School of Economics (LSE) - 2007
rise in inequality will lead to more redistribution. This paper shows that, for the UK in the period 1983-2004, a plausibly … exogenous rise in income inequality has not been associated with increased redistribution. We then explore this further using … attitudinal data. We show that the demand for redistribution, having shown considerable variation over time, is at an all-time low …
Persistent link: https://www.econbiz.de/10010744970
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The Complexity of Tax Structure in Competitive Political Systems
Warskett, George; Winer, Stanley; Hettich, Walter - In: International Tax and Public Finance 5 (1998) 2, pp. 123-151
We explore the nature of tax complexity in competitive political systems. The analysis does not rely upon imperfections in the operation of the public sector. Complexity arises in the course of the struggle for office, during which political parties are induced to propose platforms that...
Persistent link: https://www.econbiz.de/10005711339
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Real tax effects and tax perception effects in decisions on asset allocation
Fochmann, Martin; Hemmerich, Kristina - 2014
We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception...
Persistent link: https://www.econbiz.de/10010340327
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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011673056
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Labor taxes and decision about FDI in the EU
Tecl, Jan - In: European financial and accounting journal : EFAJ 12 (2017) 2, pp. 41-54
analysis of influence of corporate income tax, but only few with focus on individual taxation and social security contributions …
Persistent link: https://www.econbiz.de/10011707125