Results 41 to 50 of about 575,781 (356)
Minimum Wages and Optimal Redistribution [PDF]
arXiv, 2022 This paper analyzes whether a minimum wage should be used for redistribution on top of taxes and transfers. I characterize optimal redistribution for a government with three policy instruments -- labor income taxes and transfers, corporate income taxes, and a minimum wage -- using an empirically grounded model of the labor market with positive firm ...
arxiv
Capturing the Tax-Revenue Bracketing System via a predator-prey model: Evidence from South Africa [PDF]
arXiv, 2023 Revenues obtained from the corporate tax heads play significant roles in any economy as they can be prioritized for producing public goods and employment creations, among others. As such, corporate tax revenue should be paid enough attention. This study, therefore, explores the tax-revenue harvesting system of an economy where we focused on the ...
arxiv
The Disappearing State Corporate Income Tax [PDF]
, 2004 This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel ...
David L. Sjoquist +3 more
core +1 more source
The path to kina convertibility: An analysis of Papua New Guineaʼs foreign exchange market
Asia &the Pacific Policy Studies, Volume 9, Issue 3, Page 465-482, September 2022., 2022 Abstract Papua New Guinea (PNG) has faced a foreign exchange (forex) shortage since 2015. The Bank of PNG has resorted to forex rationing to protect reserves, leading to a large backlog of orders and import compression. This paper surveys the structure of PNGʼs forex market and analyses recent market conditions.
Martin Davies, Marcel Schröder
wiley +1 more source
Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
International Review of Management and Marketing, 2020 This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014).
Kamel Naoui, Abdelkader Kasraoui
doaj +4 more sources
Journal of Public Economics, 1976 Stiglitz writes at length about qualities of the corporation tax.
openaire +3 more sources
Corporate Taxes and the Growth of the Firm [PDF]
SSRN Electronic Journal, 2014 KOF Working Papers ...
openaire +5 more sources
Financing corporate tax cuts with shareholder taxes
Quantitative Economics, 2022 We study the aggregate and distributional consequences of replacing corporate profit taxes with shareholder taxes, namely taxes on dividends and capital gains, in a setting with incomplete markets and heterogeneity at both the household and the firm level. The reform yields distributional gains with a large majority of households benefiting.
Anagnostopoulos, Alexis +2 more
openaire +3 more sources
Ambiguity attitudes in qualitative contexts: The role of prior beliefs
Journal of Behavioral Decision Making, Volume 36, Issue 1, January 2023., 2023 Abstract Most studies of ambiguity aversion rely on experimental paradigms involving monetary bets. Thus, the extent to which ambiguity aversion occurs outside of such contexts is much less understood, particularly when the situation cannot easily be reduced to numerical terms.
Joshua P. White, Andrew Perfors
wiley +1 more source
Specific Features of Functioning of the Corporate Tax Management [PDF]
Bìznes Inform, 2013 The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring.
Tkachyk Lesya P.
doaj