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Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice

Malinina, Tatiana - Gaidar Institute for Economic Policy - 2010

This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax benefits and exempts, carries out their quantitative...

Persistent link: https://www.econbiz.de/10010583672

Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions

Sinelnikov-Murylev, Sergey; Kadochnikov, Pavel; … - Gaidar Institute for Economic Policy - 2011

The purpose of this study is comprehensive reform and administration profit tax analysis in the beginning of 2000s in Russia. Thee aspects are in focus: (1) profit tax collection analysis, tax revenue modeling and determination of profi t tax potential (2) tax evasion and avoidance study (3)...

Persistent link: https://www.econbiz.de/10010583690

Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?

Bauer, Christian Josef; Langenmayr, Dominika - CESifo - 2012

This article analyzes profit taxation according to the arm’s length principle in a model where heterogeneous firms sort …

Persistent link: https://www.econbiz.de/10010584287

Corporate taxes and intra-firm trade

Egger, Peter; Seidel, Tobias - In: European Economic Review 63 (2013) C, pp. 225-242

We argue in this paper that differences in corporate taxes between economies stimulate vertical integration of final goods producers and suppliers of intermediate goods causing more intra-firm trade. This is due to the fact that vertically integrated firms can shift profits from a high-tax...

Persistent link: https://www.econbiz.de/10010702965

The Economic and Policy Consequences of Catastrophes

Pindyck, Robert S.; Wang, Neng - In: American Economic Journal: Economic Policy 5 (2013) 4, pp. 306-39

How likely is a catastrophic event that would substantially reduce the capital stock, GDP, and wealth? How much should society be willing to pay to reduce the probability or impact of a catastrophe? We answer these questions and provide a framework for policy analysis using a general equilibrium...

Persistent link: https://www.econbiz.de/10010704416

The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets

Dauchy, Estelle P. - Center for Economic and Financial Research (CEFIR), New … - 2013

impact of expensing intangible assets on the cost of capital, the METR, and the welfare cost of inter-asset taxation, under … intangible-inclusive welfare cost of inter-asset taxation is twice as large as a conventional measure under current law, and can … deadweight loss of inter-asset taxation. The results provide a valuable input for research estimating the impact of investment …

Persistent link: https://www.econbiz.de/10010705992

Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As

Feld, Lars P.; Ruf, Martin; Scheuering, Uwe; Schreiber, … - CESifo - 2013

Repatriation taxes reduce the competitiveness of multinational firms from tax credit countries when bidding for targets in low tax countries. This comparative disadvantage with respect to bidders from exemption countries violates ownership neutrality, which results in production inefficiencies...

Persistent link: https://www.econbiz.de/10010706003

Efficiency of Fiscal Control and Anti-Tax Evasion Measures Carried Out by the General Directorate of Public Finance Maramures

Cucosel, Constantin - In: International Journal of Academic Research in … 2 (2012) 1, pp. 11-15

The control of the budget income refers to the method used to establish the tax obligations, to calculate different payment amounts at due dates, to find the taxpayers who have revenues or own taxable goods, to fight against the tax evasion etc. These activities are usually carried out after the...

Persistent link: https://www.econbiz.de/10010706115

The effect of public subsidies on firms’ investment–cash flow sensitivity: Transient or persistent?

Colombo, Massimo G.; Croce, Annalisa; Guerini, Massimiliano - In: Research Policy 42 (2013) 9, pp. 1605-1623

This work analyses the effect of public subsidies on firms’ investments and investment–cash flow sensitivity in a longitudinal sample of 288 Italian unlisted non-venture capital backed owner-managed new-technology-based firms (NTBFs), observed over a 15-year period from 1994 to 2008. Seventy...

Persistent link: https://www.econbiz.de/10010709203

Matching Grants for Stimulating Partnerships between Companies and Universities in Innovation Area: Initial Effects in Russia

Dezhina, I.; Simachev, Yu. - In: Journal of the New Economic Association 19 (2013) 3, pp. 99-122

The paper focuses on the analysis of a new government instrument to foster the development of university-industry links by awarding matching grants to companies with obligation to outsource R and D to universities. The objectives of the study included analysis of motivation for cooperation both...

Persistent link: https://www.econbiz.de/10010710019