Results 41 to 50 of about 290,721 (298)
Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-1993. [PDF]
Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the ...
Decoster, André, Van Camp, Guy
core +3 more sources
The Impact of Direct and Indirect Taxes on the Growth of the Turkish Economy
Public Sector Economics, 2019 Governments are able to implement monetary and fiscal policies to achieve economic objectives, such as increasing production, ensuring price stability, improving the balance of payments, and achieving full employment.
Suna Korkmaz +2 more
doaj +1 more source
Indirect Tax Burden and Progressivity of Indirect Taxes in Turkey
, 2023 This study has two main aims. The first is calculating the share of indirect taxes in household income and expenditures in Turkey. The second aim is to measure the progressivity of Value Added Tax (VAT) and Special Consumption Tax (SCT) using expenditure and income methods. The analyses were carried out using the data obtained from the Household Budget
Gemicioglu, Selçuk +2 more
openaire +2 more sources
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985 [PDF]
This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are ...
Manasan, Rosario G.
core +2 more sources
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Transylvanian Review of Administrative Sciences, 2010 In this study we make an analysis of the major aspects concerning the budgets of the EU countries. On this paper we focus on the main taxes of the 27 EU countries. Our analysis concerns the direct taxes and indirect taxes. Direct taxes have the following
Adrian Mihai INCEU +3 more
doaj
Microsimulation of indirect taxes [PDF]
The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions ...
André Decoster +3 more
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