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Revenue from taxation has become more volatile after the global financial crisis. In this paper we provide a mean-variance analysis for key taxation components in the Irish fiscal accounts. This approach is a useful complement to the more standard measures of fiscal developments, which typically...
Persistent link: https://www.econbiz.de/10011535944
In a recent contribution, H. Naito (1999) has shown that production efficiency may be violated in the optimum with non … efficiency does not hold in the optimum with (i) non-linear and (ii) linear income taxation provided that second best and first …
Persistent link: https://www.econbiz.de/10011539734
-eminent practices. This paper seeks to determine the impact of various market and regulatory initiatives on efficiency improvements of … Indian banks. Efficiency of firm is measured in terms of its relative performance that is, efficiency of a firm relative to …) assumption of decision making units (DMUs). Variable returns to scale (VRS) assumption for estimating the efficiency was not …
Persistent link: https://www.econbiz.de/10012976127
Very few studies investigated central banking efficiency. Although Data Envelopment Analysis is widely used to measure … efficiency within the banking industry, it has surprisingly never been implemented in a central banking context. In our study, we … employ a radial DEA model to measure Eurosystem central banking efficiency. The Eurosystem monetary scheme offers interesting …
Persistent link: https://www.econbiz.de/10012850277
economies. Theories of optimal taxation conclude that these taxes are detrimental to production efficiency, when firms operate … production units. The present paper investigates the effects of taxation on production efficiency, accounting for the … effect of this "tax induced organizational change" on production efficiency ultimately depends on the characteristics of the …
Persistent link: https://www.econbiz.de/10012984733
The main purpose of this study is to investigate whether there is a relationship between bank efficiency and stock …. However, the results suggest that profit efficiency is more informative than cost efficiency as the former explains, to a …-2009) appears to have a negative influence on both banking efficiency and stock performance …
Persistent link: https://www.econbiz.de/10013045257
of tax administration’s efficiency by using the Data Envelopment Analysis (DEA) …
Persistent link: https://www.econbiz.de/10013223458
Consider a simple general equilibrium economy with one representative consumer, a single competitive firm and the government. Suppose that the government has to finance public expenditures using linear consumption taxes and/or a lump-sum tax on profits redistributed to the consumer. We show...
Persistent link: https://www.econbiz.de/10011817666
economies. Theories of optimal taxation conclude that these taxes are detrimental to production efficiency, when firms operate … production units. The present paper investigates the effects of taxation on production efficiency, accounting for the … effect of this "tax induced organizational change" on production efficiency ultimately depends on the characteristics of the …
Persistent link: https://www.econbiz.de/10011775928
Policies that impact the production sector, such as intermediate goods taxation (e.g. taxing robots) and trade liberalization create winners and losers. When do we need to integrate pre-distribution concerns in the design of these production policies? Should we consider the endogenous changes of...
Persistent link: https://www.econbiz.de/10014543834