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E Tax: The Flat Tax as an Electronic Credit VAT
Goldberg, Daniel S. - 2005
The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction method VAT. The Hall-Rabushka nuance, however,...
Persistent link: https://www.econbiz.de/10009432057
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Partial versus General Equilibrium Calorie and Revenue Effects of a Sugar-Sweetened Beverage Tax
Dharmasena, Senarath; Davis, George C.; Capps, Oral - 2011
The current obesity crisis in the United States is generating numerous alternative policy options for combating the problem. One alternative that has been widely proposed is an excise or sales tax on sugar-sweetened non-alcoholic beverages. This literature started out within a very simple...
Persistent link: https://www.econbiz.de/10009444570
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Regional unemployment and human capital in transition economies 1
Jurajda, ŠtěpÁn; Terrell, Katherine - 2009
Differences in regional unemployment in post-communist economies are large and persistent. We show that within …-country regional variation in inherited human capital in four such economies explains the bulk of regional variation in unemployment … unemployment rates. Although this capital and labour mobility pattern is consistent with the presence of regional skill spillovers …
Persistent link: https://www.econbiz.de/10009477362
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Lohnsteuer : Steuerabzug vom Arbeitslohn
Ott, Wolfgang - 1992
Die Arbeit stellt das Wesen und die Grundzüge der Lohnsteuer, einschließlich einem kurzen Abriß der Entwicklung des Lohnsteuerverfahrens, dar. Sie ist weder als Anleitung zur Ausfüllung eines Antrags auf Lohnsteuerjahresausgleich, noch als Nachschlagwerk gedacht.Der Leser dieser Ausarbeitung...
Persistent link: https://www.econbiz.de/10009460981
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Housing tenure and labour mobility : a comparison across European countries
Barceló Varona, Cristina - 2006
. First, the effect of housing tenure on the unemployed workers' labour mobility is studied using a discrete unemployment … endogeneity of the ownership status and institutional differences across countries. Third, post-unemployment wages are studied. We … do not find any effects of the unemployment spell duration and the geographical mobility on wages after controlling for …
Persistent link: https://www.econbiz.de/10012530110
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Small business taxation:an evaluation of the role of special treatment policies
Pope, Jeffrey - 2008
In many countries small businesses expect and generally receive special treatment, concessions or arrangements regarding taxation compared with medium and large business. Such policies are based primarily upon the role and importance of small business in economic growth and especially job...
Persistent link: https://www.econbiz.de/10009434941
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Policy implications of budget deficit targets
Haque, M. Badrul - 1991
I analyze in this paper a financial program found commonly in developing countries that are engaged in improving structural imbalances. Similar programs have also been adopted in industrialized countries, in the U.K. since 1980 and in the U.S. since 1984. A typical financial program consists of...
Persistent link: https://www.econbiz.de/10009468596
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Behavioral Public Finance: Tax Design as Price Presentation
Krishna, Aradhna; Slemrod, Joel B. - 2003
In this essay we review the evidence from marketing research about price presentation of consumer products and discuss how these lessons have been applied—consciously or unconsciously—in the design of the U.S. tax system. Our perspective is that, in most situations, the designers of the tax...
Persistent link: https://www.econbiz.de/10009477007
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My Beautiful Tax Reform
Slemrod, Joel B. - 2005
Many experts equate the best tax system with the simplest, and the best tax reform with the one that most simplifies the system. However, the simplest, most elegant policy need not be the best because tax policy involves a tradeoff among objectives, including equity and efficiency objectives,...
Persistent link: https://www.econbiz.de/10009477304
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Policy implications of budget deficit targets
Haque, M. Badrul - 1991
I analyze in this paper a financial program found commonly in developing countries that are engaged in improving structural imbalances. Similar programs have also been adopted in industrialized countries, in the U.K. since 1980 and in the U.S. since 1984. A typical financial program consists of...
Persistent link: https://www.econbiz.de/10009451090