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Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern
Sureth, Caren (contributor); Voß, Armin (contributor) - 2005
Persistent link: https://www.econbiz.de/10003276572
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Educational and wage risk : social insurance vs. quality of education
Schindler, Dirk; Weigert, Benjamin - 2008
present risks is a dichotomic task: Wage risk is diversified ex post among the skilled by graduate taxation and skill … taxation ; regressive tuition fees …
Persistent link: https://www.econbiz.de/10003806025
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Indirect taxation in vertical oligopoly
Peitz, Martin; Reisinger, Markus - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream … increase is more likely to be welfare reducing. We also demonstrate that downstream and upstream taxation are equivalent in the … downstream. -- Specific tax ; ad valorem tax ; value-added tax ; tax incidence ; tax efficiency ; indirect taxation ; imperfect …
Persistent link: https://www.econbiz.de/10003818019
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Should utility-reducing media advertising be taxed?
Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, … - 2009
Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial...
Persistent link: https://www.econbiz.de/10003820002
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …
Persistent link: https://www.econbiz.de/10003847154
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Externality-correcting taxes and regulation
Christiansen, Vidar; Smith, Stephen - 2009
some consumption escapes taxation. In both cases we characterise the optimal instrument mix, and show how changing the …
Persistent link: https://www.econbiz.de/10003887337
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Taxation of risky investment and paradoxical investor behavior
Gries, Thomas (contributor); Prior, Ulrich (contributor);  … - 2007
Under uncertainty and irreversibility, real option-based models are widely accepted for assessing investment projects. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards profit tax rate changes. This paper sets out to fill part of...
Persistent link: https://www.econbiz.de/10003567082
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Income taxation versus mangerial decisions
Wolowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 4, pp. 1-14
Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the...
Persistent link: https://www.econbiz.de/10010515534
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Optimal redistributive pensions with temptation and costly self-control
Bouchard St-Amant, Pier-André; Garon, Jean-Denis - 2013
. In a scheme with a proportional income tax and benefits with a contributory component, taxation generally increases the …
Persistent link: https://www.econbiz.de/10009774942
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Indirect taxation of monopolists : a tax on price
Vetter, Henrik - 2012
price with respect to efficiency and practical policy appeal. Using a tax on price in combination with ad valorem taxation …
Persistent link: https://www.econbiz.de/10009691270