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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
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
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
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
. 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
This dissertation presents a series of three essays that examine the functional form of the U. S. federal income tax and its implications. In the first essay we introduce the convex functional form of the income tax which we believe is superior to the standard income-proportional form. We also...
Persistent link: https://www.econbiz.de/10009431190
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...
Persistent link: https://www.econbiz.de/10009432056
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
designed to relieve unemployment, redevelop blighted commercial districts and promote economic growth by providing tax … qualitative data, whether EDIP has created lower levels of unemployment or higher levels of business activity in the communities …
Persistent link: https://www.econbiz.de/10009460809
It is well known by now that population ageing threatens the sustainability of fiscal policies in many countries. Although a number of policy options are available to address the problem, the uncertainty surrounding the future development of the population complicates matters. This paper...
Persistent link: https://www.econbiz.de/10009463732