Results 31 to 40 of about 83,430 (41)

Micro Risks and (Robust) Pareto-Improving Policies

The American Economic Review
We provide conditions for the feasibility of robust Pareto-improving (RPI) policies when markets are incomplete and the interest rate is below the growth rate.
Mark Aguiar, M. Amador, C. Arellano
semanticscholar   +1 more source

Impact of Goods and Service Tax on MSME Sector: A Study Using Artificial Neural Network and Multivariate Analysis of Variance

The Indian Economic Journal
Micro, small and medium enterprises (MSME) is one the vital sector of the developing economy. Changes in fiscal policy directly impact this sector the most. The present article aims to examine the impact of the recent Indian indirect system tax overhaul,
Neba Bhalla, Inderjit Kaur, R. Sharma
semanticscholar   +1 more source

Les déterminants du consentement à l’impôt en France. Analyse de l’enquête du Conseil des prélèvements obligatoires 2021

Revue économique
Cet article présente les résultats d’une enquête menée en 2021 sur le consentement à l’impôt en France. Nous définissons trois mesures du consentement, que nous mettons en regard avec les caractéristiques socioéconomiques et plusieurs critères d’opinion ...
Pierre C. Boyer, Thibault Ingrand, Christophe Strassel   +2 more
semanticscholar   +1 more source

Proprietary Costs and the Reporting of Segment-Level Tax Expense

, 2020
We examine whether proprietary costs of disclosure affect the reporting of segment-level tax expense. Current accounting rules for segment-level reporting afford managers significant discretion in what line items to report.
Zero Deng, Fabio B. Gaertner, Dan Lynch, Logan B. Steele   +3 more
semanticscholar   +1 more source

Skilled Labor Risk and Corporate Policies

The Review of Corporate Finance Studies, 2018
We measure U.S. listed companies’ skilled labor risk—that is, the potential failure in attracting and retaining skilled labor, by the intensity of discussions on this issue in 10-K filings.
Yue Qiu, T. Wang
semanticscholar   +1 more source

Tax Reform, Trade Openness and Export Product Diversification in Developing Countries

, 2020
This article considers the effect of tax reform on export product diversification in developing countries, including through the trade openness channel.
S. Gnangnon
semanticscholar   +1 more source

A Model of Addiction and Social Interactions

Economic Inquiry, 2017
Many consumer behaviors are both addictive and social. Understanding how these two phenomena interact informs basic models of human behavior, and matters for policymakers when the behavior is regulated.
J. Reif
semanticscholar   +1 more source

Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective

, 2016
K. Chan, P. Mo, Tanya Y. Tang
semanticscholar   +1 more source

Measuring Tax Multipliers: The Narrative Method in Fiscal VARs †

, 2012
Carlo A. Favero, F. Giavazzi
semanticscholar   +1 more source

The volume and composition of human milk in poorly nourished communities. A review.

American Journal of Clinical Nutrition, 1978
D. Jelliffe, E. Jelliffe
semanticscholar   +1 more source