Results 1 to 10 of about 81,372 (40)
Unraveling Coordination Problems [PDF]
Social Science Research Network, 2023 Strategic uncertainty complicates policy design in coordination games. To rein in strategic uncertainty, the Planner in this paper connects the problem of policy design to that of equilibrium selection.
R. Heijmans
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Fiscal Policy, Relative Prices, and Net Exports in a Currency Union
American Economic Journal: Macroeconomics, 2023 The hoped-for silver lining of euro-area austerity programs was to raise external competitiveness and improve current accounts. Using product- and industry-level data for 12 countries over the period 1999–2018, we show that reductions in government ...
Luisa Lambertini, C. Proebsting
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Public Disclosure of Tax Strategies and Firm’s Actual Tax Policy
Journal of Accounting, Auditing & Finance, 2023 We use a sample of 248 tax strategies published by U.K. companies listed on the Financial Times Stock Exchange (FTSE) 100 and FTSE 250 to examine (a) how companies present themselves—more as “responsible taxpayers” who view taxes as a meaningful ...
Kay Blaufus +3 more
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A Dynamic Model for an Optimal Consumption Tax Rate
Qeios, 2023 Following Ramsey, the existing literature on optimal taxation only compares the pre and the post-tax market equilibriums in order to account for the efficiency losses.
Muhammad Ashfaq Ahmed, Nasreen Nawaz
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Nigeria’s Tax Revenue Mobilization: Lessons from Successful Revenue Reform Episodes
Selected Issues Papers, 2023 This paper has identified four episodes of large and sustained revenue mobilizations in SubSaharan Africa (SSA) and found common lessons from the episodes. Although there is no one-size-fits-all strategy, we can find a tax reform path suitable to Nigeria’
I. Jung
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Decentralized Environmental Regulation in a Model with Increasing-Returns-to-Scale
Theoretical Mathematics & Applications, 2023 In economics, homothetic functions are generally used to represent production. Homogeneous production functions are a subset. A production function is homogeneous of degree α when all inputs are changed in the same proportion and resulting output changes
Mitch Kunce
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Financing Infrastructure in the Shadow of Expropriation
Social Science Research Network, 2022 We examine the optimal financing of infrastructure when governments can expropriate rents from private sector firms that manage infrastructure. While private firms need incentives to implement projects well, governments need incentives to limit ...
V. Acharya +2 more
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PROCEDURE EASY ANALYSIS, EFFECTIVE VERIFICATION, GOOD SERVICE ON TAXPAYER AWARENESS AND COMPLIANCE
European Journal of Economic and Financial Research, 2022 The reason for this study was once to decide the attention of taxpayers in mediating accurate service relationships, simple and easy procedures and high-quality verification of compliance with land and building taxpayers in the Rural and Urban sectors. A
Y. Rahayu
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Taxpayer's Compliance: Towards Voluntary Compliance
JUNE, 2021 Objective - This study aims to criticize the meaning of taxpayer's compliance. Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory.
D. Sari +4 more
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The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income
Accounting Review, 2020 We develop a linear corporate tax function where taxes paid are regressed on pre-tax income and an intercept. We show that if the intercept is positive, cash ETRs are a convex function of pre-tax income. We present large-sample evidence consistent with
A. Edwards, Adrian Kubata, T. Shevlin
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