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Subnational Public Financial Management; Institutions and Macroeconomic Considerations
Albino-War, Maria A; Singh, Raju Jan; Ahmad, Ehtisham - International Monetary Fund (IMF) - 2005
Transparent public financial management at the subnational level requires institutions and processes that mirror those needed at the central government level, in order to generate better accountability and competition among different subnational governments, critical elements in ensuring good...
Persistent link: https://www.econbiz.de/10005599626
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Intergovernmental Relations and Fiscal Discipline; Between Common Tax Resources and Soft Budget Constraints
Pisauro, Guiseppe - International Monetary Fund (IMF) - 2001
Fiscal decentralization is likely to entail a bias in the budget process toward higher public expenses and deficits. The paper reviews lessons drawn from the theoretical literature and international experience on the design of intergovernmental relations. The institutional setup should address...
Persistent link: https://www.econbiz.de/10005599749
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Distributional aspects of Ghana's value-added tax
Andoh, Francis Kwaw; Nkrumah, Richard Kwabena - In: Forum for social economics 51 (2022) 4, pp. 394-414
Persistent link: https://www.econbiz.de/10013459504
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Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen
Fochmann, Martin; Rumpf, Dominik - 2008
taxation (equity funds, certificates, preferred taxed pension plans). The simplification is reached by assuming a specific …
Persistent link: https://www.econbiz.de/10003872906
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Wie beeinflussen Steuern und Kosten die Entscheidungen zwischen direkter Aktienanlage und Aktienfondsinvestment?
Dietrich, Maik - 2009
privilege was abolished. Surprisingly this privilege abolishment does not cause an equivalent taxation between shares and equity …Before the corporate tax reform in Germany in 2008, taxation of equity funds was based on the principle of transparency … on shares ; yield on funds ; flat withholding tax ; funds privilege …
Persistent link: https://www.econbiz.de/10003873000
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Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen
Fochmann, Martin; Rumpf, Dominik - In: Journal of business economics : JBE 80 (2010) 9, pp. 945-968
Persistent link: https://www.econbiz.de/10008649511
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The rate of return to corporate capital and factor shares : new estimates using revised national income accounts and capital stock data
Poterba, James M. - In: Carnegie Rochester conference series on public policy : … 48 (1998), pp. 211-246
Persistent link: https://www.econbiz.de/10001507625
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The Rate of Return to Corporate Capital and Factor Shares : New EstimatesUsing Revised National Income Accounts and Capital Stock Data
Poterba, James M. - 1999
This paper presents new evidence on the rate of return on tangible assets in the United" States, incorporating the recently-revised national accounts as well as new estimates of the" replacement cost of the reproducible physical capital stock. The pretax return on capital in the" nonfinancial...
Persistent link: https://www.econbiz.de/10012471737
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The Rate of Return to Corporate Capital and Factor Shares : New Estimatesusing Revised National Income Accounts and Capital Stock Data
Poterba, James M. - 2010
This paper presents new evidence on the rate of return on tangible assets in the Unitedquot; States, incorporating the recently-revised national accounts as well as new estimates of thequot; replacement cost of the reproducible physical capital stock. The pretax return on capital in thequot;...
Persistent link: https://www.econbiz.de/10012763634