Results 61 to 70 of about 1,745,860 (409)
The Macroeconomic Effects of Corporate Tax Reforms [PDF]
This paper extends a standard general equilibrium framework with a corporate tax code featuring two key elements: tax depreciation policy and the distinction between c-corporations and pass-through businesses. In the model, the stimulative effect of a tax rate cut on c-corporations is smaller when tax depreciation policy is accelerated, and is further ...
arxiv
Incidence, salience, and spillovers: The direct and indirect effects of tax credits on wages
Tax credits are a popular way to alleviate in‐work poverty. A common empirical assumption is that the benefit of the tax credit is borne solely by the claimant workers.
Ghazala Azmat
semanticscholar +1 more source
Abstract We present an adjusted bid price mechanism that incorporates economic multiplier effects in public food procurement decision making. Under Input–Output model assumptions, the algorithm estimates enhanced tax revenues to state governments through multiplier effects associated with in‐state supplier purchasing.
Todd M. Schmit, Xiaoyan Liu
wiley +1 more source
Critical analysis and assessment of prospects of development of a tax for digital services
Objective: to critically analyze the international experience and proposals of the Organization for Economic Cooperation and Development (OECD) on the international unification of the digital tax and assess the prospects for the development of this ...
E. V. Semenova, D. V. Sidorov
doaj +1 more source
Abstract This paper employs machine learning to determine which preferential trade agreement (PTA) provisions are relevant to agricultural trade patterns and the factors that may influence their adoption. Utilizing the three‐way gravity model, we apply plug‐in Lasso regularized regression to pinpoint predictive PTA provisions for agricultural trade ...
Stepan Gordeev+3 more
wiley +1 more source
Faithful Implementations of Distributed Algorithms and Control Laws [PDF]
When a distributed algorithm must be executed by strategic agents with misaligned interests, a social leader needs to introduce an appropriate tax/subsidy mechanism to incentivize agents to faithfully implement the intended algorithm so that a correct outcome is obtained.
arxiv +1 more source
Do soda taxes affect the consumption and health of school-aged children? Evidence from France and Hungary [PDF]
This paper examines the effect of two different soda taxes on consumption behaviour and health of school-aged children in Europe: Hungary imposed a Public Health Product Tax (PHPT) on several unhealthy products in 2011. France introduced solely a soda tax, containing sugar or artificial sweeteners, in 2012.
arxiv
Using a temporary indirect tax cut as a fiscal stimulus: evidence from the UK
This paper evaluates a novel form of fiscal stimulus: a temporary cut in the rate of Value Added Tax (VAT). In December 2008, the UK cut the standard rate of VAT by 2.5 percentage points for 13 months in an effort to stimulate spending.
Thomas F. Crossley+2 more
semanticscholar +1 more source
This study investigates the impact and cost‐competitiveness of rooftop solar power in a highly hydropower‐driven northern energy system toward 2050. The role of rooftop photovoltaics (PV) is assessed under different energy transition pathways and through a sensitivity analysis aiming to disclose important barriers to PV investments in the energy system.
Stine Fleischer Myhre, Eva Rosenberg
wiley +1 more source
In Congestion Games, Taxes Achieve Optimal Approximation [PDF]
In this work, we consider the problem of minimising the social cost in atomic congestion games. For this problem, we provide tight computational lower bounds along with taxation mechanisms yielding polynomial time algorithms with optimal approximation.
arxiv