Results 11 to 20 of about 81,372 (40)
Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
IMF Working Papers, 2021 The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities ...
Maria Coelho
semanticscholar +1 more source
Soda Wars: The Effect of a Soda Tax Election on University Beverage Sales
Economic Inquiry, 2018 We examine how soda sales changed due to the campaign attention and election outcome of a local excise tax on sugar‐sweetened beverages. Using panel data of beverage sales from university retailers in Berkeley, California, we estimate that soda purchases
Rebecca L. C. Taylor +3 more
semanticscholar +1 more source
Substitution Effects in Intertemporal Problems
Social Science Research Network, 2020 We consider a broad class of intertemporal economic problems and characterize the short-run and long-run responses of the demand for a good to a permanent increase in its market price.
Davide Dragone, Paolo Vanin
semanticscholar +1 more source
CESifo Economic StudiesThe growing emphasis on nation-states and their pivotal role in economic development has emerged as a central theme in contemporary economic discourse. This review examines the concept of state capacity as discussed in the economic literature, focusing
Federica Braccioli +3 more
semanticscholar +1 more source
The Macroeconomics of the Greek Depression
Social Science Research Network, 2019 Greece experienced a boom until 2007, followed by a collapse of unprecedented magnitude and persistence. We assess the sources of the boom and the bust, using a rich estimated dynamic general equilibrium model.
Gabriel Chodorow-reich +2 more
semanticscholar +1 more source
Does Foreign Aid Contribute to HDI Improvement?
, 2021 Foreign aid is aimed at creating a favourable environment capable to foster economic growth and development in poorer countries. Accordingly, recipient countries might rely to a certain extent on external aid to attaint higher welfare levels.
Jordan Signor, Julien Vandernoot
semanticscholar +1 more source
Equity Concerns are Narrowly Framed
Social Science Research Network, 2018 Distributional decisions regularly involve multiple payoff components. In a series of experiments, we show that individuals sometimes exhibit narrow equity concerns: applying fairness preferences narrowly on a specific component of payoffs rather than on
C. Exley, Judd B. Kessler
semanticscholar +1 more source
Inefficiency in Legislative Policymaking: A Dynamic Analysis
, 2007 This paper develops an infinite horizon model of public spending and taxation in which policy decisions are determined by legislative bargaining. The policy space incorporates both productive and distributive public spending and distortionary taxation ...
M. Battaglini, Stephen Coate
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Challenges of Tax Auditors and Investigators in Abia State, Nigeria
, 2020 The objective of this study is to examine the challenges of tax auditors and investigators in Abia State, Nigeria. The population of the study consisted of 400 people and a sample size of forty respondents based on a judgmental sampling technique ...
Orji Chidebelu Chike
semanticscholar +1 more source
Insights from a Tax-Systems Perspective
, 2013 The tax-systems perspective considers a variety of costs and behavioral margins often ignored in standard tax analysis: administrative and compliance costs, evasion and avoidance behavior, and multiple nonrate tax-system instruments (for example ...
J. Slemrod, Christian Gillitzer
semanticscholar +1 more source