Results 61 to 70 of about 5,836,346 (343)
The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis [PDF]
This paper measures the direct and indirect incidence of a carbon tax using current income and two measures of lifetime income to rank households. OUr results suggest that carbon taxes are more regressive when annual income is used as a measure of ...
Aparna Mathur +2 more
core +3 more sources
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct
Benno Torgler +2 more
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Advanced Energy and Sustainability Research, EarlyView.Hydrogen is an energy carrier, produced from renewable and nonrenewable resources. It can be stored in a variety of materials and transported to distant locations. This article reviews progress in hydrogen technology by looking at environmental and economic impact, cost analysis, and policy support at government level as way forward for bringing it to ...
Xuexue Pan +5 more
wiley +1 more source
The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? [PDF]
, 2000 Reint Gropp, Kristina Kostial
openalex +3 more sources
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland [PDF]
This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme ...
Benno Torgler
core
Advanced Energy and Sustainability Research, EarlyView.This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad +3 more
wiley +1 more source
Regional Tax Coordination and Foreign Direct Investment [PDF]
This paper analyses the effects of a regionally coordinated corporate income tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm.
Haufler, Andreas, Wooton, Ian
core +3 more sources
Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]
Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Christoph Watrin, Robert Ullmann
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Effect of risk and incentives on contracts: The case of farm operators in Iowa
Agribusiness, EarlyView.Abstract Longitudinal data on Iowa landowner–operator contracts are used to examine how the mean, variance, and skewness of expected farmland returns affected contract terms from 2008 to 2019. To control for unobserved operator risk preferences and ability as a fixed effect, the sample includes operators with multiple contracts.
Jun Yeong Lee
wiley +1 more source
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data [PDF]
Does the reduction of the effective tax burden on corporations trigger foreign direct investment? We take the German tax reform of 2000 as a natural experiment in order to isolate the impact of corporate taxation on the investment of foreign-held ...
Clemens Fuest +2 more
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