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O sistema tributário da China : um olhar a partir do Brasil
Carvalho Junior, Pedro Humberto Bruno de; Nunes, … - 2022
This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value … Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards …, having a unified and decentralized tax agency. The system has a VAT with simplified rates, Excise Taxes and a dual Personal …
Persistent link: https://www.econbiz.de/10013277334
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Expressway to power: infrastructure projects and political support
Akbulut-Yuksel, Mevlude; Okoye, Dozie; Turan, Belgi - 2020
This paper provides causal evidence on how political parties consolidate power in an electoral democracy. We collect administrative data on expressway construction by the Justice and Development Party (AKP) in Turkey, and use province-by-year variation in expressway construction to show that...
Persistent link: https://www.econbiz.de/10012304743
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The evolution of top incomes in an egalitarian society : Sweden, 1903 - 2004
Roine, Jesper (contributor);  … - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that, starting from higher levels of inequality than in other Western countries, the income share of the Swedish top decile drops sharply over the first eighty years of the century. The...
Persistent link: https://www.econbiz.de/10003307327
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Steuern in Fragilen Staaten : Empfehlungen für die Entwicklungszusammenarbeit
Petersen, Hans-Georg - 2010
; state theory ; stable states ; fragility index ; taxation ; shadow economy ; tax administration ; development cooperation …
Persistent link: https://www.econbiz.de/10008698131
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The costs of VAT : a review of the literature
Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue
Persistent link: https://www.econbiz.de/10009511711
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On taxation in a two-sector endogenous growth model with endogenous labor supply
Hek, Paul A. de - 2003
This paper examines the effects of taxation on long-run growthin a two-sector endogenous growth model with (i) physical capitalas an input in the education sector and (ii) leisure as anadditional argument in the utility function. The analysis of theeffects of taxation - including income...
Persistent link: https://www.econbiz.de/10011333258
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Taxation and democratization
Baskaran, Thushyanthan - 2013
Persistent link: https://www.econbiz.de/10009763677
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Taxes in an e-commerce generation
Agrawal, David R.; Fox, William F. - 2016
. This results in different effective tax rates depending on the way in which goods and services are purchased and the …-of-taxation rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …
Persistent link: https://www.econbiz.de/10011522134
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The role of frictional costs for insurance pricing and insurer default risk
Schlütter, Sebastian - 2011
welfare by implementing appropriate tax and subsidy schemes that make insurance more affordable and also lower insurers …
Persistent link: https://www.econbiz.de/10009565075
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Die Altersverteilung von Steuern, Abgaben und staatlichen Leistungen : Methodik und Analyse - Dokumentation zum Online-Tool
Beznoska, Martin - 2022
Diese Analyse verbindet verschiedene Datenquellen, um die Altersverteilung von Steuern, Sozialabgaben, Transfers und staatlichen Sachleistungen auf der Personenebene für das Jahr 2021 abzubilden. Als Datengrundlage dient das Sozioökonomische Panel, mit dem die Altersverteilung auch nach...
Persistent link: https://www.econbiz.de/10012821288