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A Structural Analysis of the European Monetary Union and its Effect on Greece in Light of the European Financial Crisis

Ramos, Stephanie C - 2011

for the European Financial Crisis, specifically with respect to Greece. This analysis will be driven by a trend analysis … Greek government. The ECB’s inability to enforce the Maastricht Criteria and independent fiscal policy, as well as Greece … loss of competitiveness and irresponsible rise in sovereign debt for Greece. It is inferred that the EMU was ineffective in …

Persistent link: https://www.econbiz.de/10009468765

Modeling the economic growth of Greece

Alexakos, Karolos A. - 1998

The objective of this project is to use an econometric model to examine economic growth in Greece. Using a growth model …

Persistent link: https://www.econbiz.de/10009474963

Taxation Of Gains From Banking and Insurance Businesses In New Zealand

Manyam, Joel - 2011

There has been major contest over the taxation of business income. Questions are twofold: the factual one of defining the boundaries of the business activity. Second, that of determining whether a particular gain comes within the ambit of ‘business’.Recent NZ cases have sought to apply the...

Persistent link: https://www.econbiz.de/10009441766

The Case for Taxing Consumption

Lang, Joachim - 1990

This article deals with fundamental and topical problems of taxation policy, viewing the subject from both a German and an international perspective. Traditional income tax regimes in developed countries with their progressive tax rates are still based upon the redistributive philosophy which...

Persistent link: https://www.econbiz.de/10009441794

Penerapan Tax Planning Terhadap Pph Sebagai Upaya Efisiensi Pembayaran Pajak Pada PT Perkebunan Sumatera Utara

Silaen, Parulian - 2011

As a profit oriented company, management will endeavor to obtain the optimal profit, by minimizing the costs of existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore, it is very crucial for companies to manage their tax...

Persistent link: https://www.econbiz.de/10009464475

Tax Affinity Hypothesis: Do We Really Hate Paying Taxes?

Djanali, Iwan Permana - 2009

This thesis proposes and evaluates the tax affinity hypothesis claiming that people derive utility from paying tax. Slutsky-like equations are derived for the unique three-good utility maximization problem with leisure as the only choice variable. There is evidence for the tax affinity...

Persistent link: https://www.econbiz.de/10009468256

Tax Policy for Post-Liberal Society: A Flat-Tax-Inspired Redefinition of the Purpose and Ideal Structure of a Progressive Income Tax

O'Kelley, Charles R.T. - 1985

A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a single rate that applies to all taxpayers, eliminating many currently available deductions and credits, and treating as taxable income types of economic gain presently excluded from the tax base....

Persistent link: https://www.econbiz.de/10009459268

Optimal progressivity of personal income tax: a general equilibrium evaluation for Spain

Serrano-Puente, Darío

¿Tiene la economía española un nivel óptimo de progresividad en el impuesto sobre la renta de las personas físicas (IRPF)? Este artículo cuantifica las consecuencias agregadas, distribucionales y de bienestar de establecer la progresividad del IRPF en su nivel óptimo. Con objeto de...

Persistent link: https://www.econbiz.de/10012525464

Optimal Progressivity of Personal Income Tax: A General Equilibrium Evaluation for Spain

Serrano-Puente, Darío

Summary of Banco de España Working Paper no. 2101. Published in SERIEs - Journal of the Spanish Economic Association, vol. 11(4), pp. 407-455, November 2020

Persistent link: https://www.econbiz.de/10012526624

The U.S. Consumption Tax: Evolution, Not Revolution

Goldberg, Daniel S. - 2004

The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1)...

Persistent link: https://www.econbiz.de/10009432045