Similar Search Results

Endogenous growth in a model with heterogeneous agents and voting on public goods

Borissov, Kirill; Surkov, Alexander - Department of Economics, European University at St. … - 2010

-rate income taxation is higher than that in the case of lump-sum taxation. …

Persistent link: https://www.econbiz.de/10008794576

The Non-linear Effect of Corporate Taxes on Economic Growth

HUŇADY, Ján; ORVISKÁ, Marta - In: Timisoara Journal of Economics and Business 8 (2015) 1s, pp. 14-31

The paper deals with the problem of taxation and its potential impact on economic growth and presents some new … economic growth. Based on the theory of public finance and taxation, we hypothesize that at relatively low tax rates it is … possible that the impact of taxation on economic growth become slightly positive. On the other hand when the tax rates are …

Persistent link: https://www.econbiz.de/10011188978

Inequality, Redistribution and Growth

Meijdam, Lex; Haile, D. - Tilburg University, Center for Economic Research - 2004

Persistent link: https://www.econbiz.de/10011091655

It's all about tax rates: An empirical study of tax perception

Blaufus, Kay; Bob, Jonathan; Hundsdoerfer, Jochen; … - 2010

In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden, but rather use simple decision heuristics....

Persistent link: https://www.econbiz.de/10010302277

Does legality matter? The case of tax avoidance and evasion

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015

Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...

Persistent link: https://www.econbiz.de/10011307520

Does legality matter? The case of tax avoidance and evasion

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015

Persistent link: https://www.econbiz.de/10011345574

Successful Fiscal Adjustments - Does Choice of Fiscal Instrument Matter?

Holden, Steinar; Midthjell, Nina Larsson - 2013

We examine fiscal adjustment episodes in 24 OECD countries in order to find how austerity affects debt and growth, and whether the choice of fiscal instrument matters for the results. Influential existing studies argue that spending cuts are more likely to successfully reduce debt and enhance...

Persistent link: https://www.econbiz.de/10010328747

Impure Prosocial Motivation in Charity Provision: Warm-Glow Charities and Implications for Public Funding

Scharf, Kimberley Ann - 2013

We show that warm-glow motives in provision by competing suppliers can lead to inefficient charity selection. In these situations, discretionary donor choices can promote efficient charity selection even when provision outcomes are non-verifiable. Government funding arrangements, on the other...

Persistent link: https://www.econbiz.de/10010328767

Seeking a sustainable size and structure for the Greek public sector's activities according to the fiscal pact for Euro

Theodoropoulos, Sotiris - In: SPOUDAI - Journal of Economics and Business 62 (2012) 3/4, pp. 75-92

A number of institutional and non-institutional factors, not only economically rational but also political and historical, have risen in the long after war debate about the public sector's expansion, size and structure. Obvious inefficiencies, mounting resistance to further increases of tax...

Persistent link: https://www.econbiz.de/10010343100

Experimental Evidence on Tax Salience and Tax Incidence

Morone, Andrea; Nemore, Francesco; Nuzzo, Simone - 2016

While a basic theoretical principle in public economics assumes that individuals' behaviour is fully-optimizer with respect to the introduction of a tax, an increasing body of research is presenting evidence that agents decision making is often affected by non-negligible cognitive biases, which...

Persistent link: https://www.econbiz.de/10011541693