Similar Search Results

Taxes and Benefits: Two Distinct Options to Cheat on the State?

Halla, Martin; Schneider, Friedrich G. - Institut für Volkswirtschaftslehre, … - 2005

’s decision on claiming unjustified subsidies (e. g. by underreporting income) exists so far. Employing Austrian survey data we … show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have … economic approach, by alternative theories or simply by more opportunities to cheat on the state by unjustified subsidies in …

Persistent link: https://www.econbiz.de/10005627270

The Costs of VAT: A Review of the Literature

Barbone, Luca; Bird, Richard; Vázquez Caro, Jaime - CASE-Center for Social and Economic Research - 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.

Persistent link: https://www.econbiz.de/10011134472

Introduction: The Use of Simulation Models in Policy Analysis

Kalb, Guyonne - In: Australian Journal of Labour Economics (AJLE) 7 (2004) 1, pp. 1-12

This is an introduction to the papers in this special issue on policy simulations discussing a variety of simulation models. Simulation modelling has become a powerful tool to analyse hypothetical and actual policy changes. This issue contains analyses based on both macro- and micro-level data....

Persistent link: https://www.econbiz.de/10008565401

Subsidies in World Fisheries. A Reexamination

Milazzo, M. - World Bank Group - 1998

This study examines the role of subsidies in explaining the obvious and injurious mismatch between fishing effort and … biological production capacity. It uses the definitions and methodology of the WTO on Subsidies and Countervailing Measures of … 1994 in defining the nature and size of subsidies to the sector and their impact, based on case studies for Japan, the …

Persistent link: https://www.econbiz.de/10005669996

Subsidizing the Adoption of Energy-Saving Technologies: Analyzing the Impact of Uncertainty, Learning and Maturation

de Groot, Henri L.F.; Mulder, Peter; van Soest, Daan P. - 2004

greenhouse gases within a politically imposed timeconstraint. Investment subsidies can be an important instrument to stimulate … adoption subsidies on the amount of energy savings, taking into account endogeneityand uncertainty of technological progress … ofinvestment subsidies, whereas the effects on long-run effectiveness are ambiguous. …

Persistent link: https://www.econbiz.de/10010324846

Education, innovation, and long-run growth

Hori, Katsuhiko; Yamada, Katsunori - 2009

This paper combines three prototype endogenous growth models, the models with human capital accumulation introduced by Uzawa [1965] and Lucas [1988], variety expansion by Romer [1990], and quality improvements by Aghion and Howitt [1992], in order to investigate how these three engines of growth...

Persistent link: https://www.econbiz.de/10010332240

How to Allocate R&D (and Other) Subsidies: An Experimentally Tested Policy Recommendation

Giebe, Thomas; Grebe, Tim; Wolfstetter, Elmar G. - 2005

This paper evaluates how R&D subsidies to the business sector are typically awarded. We identify two sources of ine …_- ciencies we propose mechanisms that include some form of an auction in which applicants bid for subsidies. Our proposals are …

Persistent link: https://www.econbiz.de/10010333941