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Tax Perception: An empirical survey
Fochmann, Martin; Kiesewetter, Dirk; Blaufus, Kay; … - 2010
tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …
Persistent link: https://www.econbiz.de/10010300874
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Outsourcing motives, competitiveness and taxation
König, Jan - 2010
integrated production and thus leads to more outsourcing. Additionally, we analyse how domestic costs and taxation affect the … and therefore, increase employment. Concerning the impact of taxation, we find that a lower consumption tax on output … but higher fixed costs than the domestic production, we show that the opposite effects concerning competition and taxation …
Persistent link: https://www.econbiz.de/10010303908
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Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?
Jäntti, Markus; Pirttilä, Jukka; Selin, Håkan - 2013
We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margin. The benefit of the data is that it spans over four decades and includes a large number of...
Persistent link: https://www.econbiz.de/10010335461
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Individual responsibility and the funding of collective goods
Lévy-Garboua, Louis; Montmarquette, Claude; Villeval, … - 2007
introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …
Persistent link: https://www.econbiz.de/10010268361
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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 …
Persistent link: https://www.econbiz.de/10010269303
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Ikääntyneiden varallisuus ja sen muuttaminen kulutukseksi
Määttänen, Niku; Valkonen, Tarmo - 2008
We study the extent to which retired households in Finland could supplement their mandatory pension benefits by releasing their equity. We also consider the tax treatment of different financial products that turn wealth into an income stream. In addition, we use a life cycle consumption-savings...
Persistent link: https://www.econbiz.de/10010273046
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Market distortions and local indeterminacy: A general approach
Lloyd-Braga, Teresa; Modesto, Leonor; Seegmuller, Thomas - 2011
We provide a methodology to study the role of market distortions on the emergence of indeterminacy and bifurcations. Most of the specific market imperfections considered in the related literature are particular cases of our framework. Comparing them we obtain several equivalence results in terms...
Persistent link: https://www.econbiz.de/10010278392
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Fiscal policy in a growth framework
Gemmell, Norman - 2001
This paper assesses recent theorising and empirical evidence on the impact of fiscal policy—taxes, public expenditures and budget deficits—on long-run growth. It considers the relevance of recent advances in growth theory for low-income countries and compares the evidence for low-income...
Persistent link: https://www.econbiz.de/10010279253
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Taxation and fiscal reform in Ghana
Addison, Tony; Osei, Robert - 2001
To finance basic pro-poor services, the Government of Ghana must mobilize more public revenue. But tax reform has been highly controversial in Ghana. An attempt to introduce VAT in 1995 failed after widespread protests. Although a second attempt to introduce VAT in 1998 succeeded, strong...
Persistent link: https://www.econbiz.de/10010279329
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Der Einfluss von Steuern auf Investitions- und Arbeitsangebotsentscheidungen - Experimentelle Analysen zur Wahrnehmung der Steuerbelastung
Fochmann, Martin - 2011
a tax is presented and the experience individuals have with taxation. This means that a more transparent tax …
Persistent link: https://www.econbiz.de/10009478158