Results 111 to 120 of about 1,745,860 (409)
INDIRECT TAXES IN EUROPEAN UNION [PDF]
Annals of the University of Oradea: Economic Science, 2013 The main objective of our research is to make extensive analysis on the budgets of EU member states in order to emphasize the main trends within the period 2000-2011. We are using common measures such as: data in millions of euro, percentage of GDP, fixed base index, chain based index, percentage of total revenues or total taxes.
Inceu Adrian Mihai +2 more
openaire +1 more source
The Political Economy of the (Weak) Enforcement of Indirect Taxes [PDF]
Journal of Public Economic Theory, 2013 AbstractThe objective of this paper is to understand the determinants of the enforcement level of indirect taxation in a positive setting. We build a sequential game where individuals, who differ in their willingness to pay for a taxed good, vote over the enforcement level. Firms then compete à la Cournot and choose the fraction of sales taxes to evade.
Besfamille, Martin +2 more
openaire +4 more sources
Foreign Direct Investment in a World of Multiple Taxes [PDF]
While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home ...
James R. Hines Jr., Mihir A. Desai
core
Nonlinear regression in tax evasion with uncertainty: a variational approach [PDF]
, 2017 One of the major problems in today's economy is the phenomenon of tax evasion. The linear regression method is a solution to find a formula to investigate the effect of each variable in the final tax evasion rate. Since the tax evasion data in this study
Ayob, Masri +5 more
core
Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective [PDF]
The paper compares the indirect tax structures and consumption patterns of three European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect tax systems by exploiting the rich ...
Georgia Kaplanoglou
core
Welfare Effects of Migration in Societies with Indirect Taxes, Income Transfers and Public Good Provision [PDF]
, 2000 Michael S. Michael, Panos Hatzipanayotou
openalex +2 more sources
Measuring the Impact of Price Changes of Goods and Services on Poverty in Iran [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2008 Subsidies and indirect taxes are important instruments in order to implement government policy aimed at poverty reduction. This paper develops a methodology to assess subsidies and indirect taxes from poverty reduction aspect.
Khosrow Piraee,, Mohammad Reza Shahsavar
doaj
Obamacare and a Fix for the IRS Iteration [PDF]
arXiv, 2020 We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv
Pro-Poor Tax reforms, with an Application to Mexico [PDF]
This paper proposes a new methodology to test for whether indirect tax reforms are pro-poor. The methodology extends stochastic dominance techniques and enables identifying tax reforms that will necessarily be deemed absolutely or relatively pro-poor by ...
Abdelkrim Araar +2 more
core
On Selective Indirect Tax Reform in Developing Countries
, 2002 The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial ...
M. Emran, J. Stiglitz
semanticscholar +1 more source