Results 31 to 40 of about 6,058 (222)

Laffer curve as an example of excise income in Bosnia and Herzegovina [PDF]

Megatrend Revija
The aim of this research was to determine whether the theory of the Laffer curve can be applied in transition countries and what are the factors that can influence the relationship between the amount of individual tax and total collected revenues, that ...
Vidimlić Selma
doaj   +1 more source

Laffer Curves for Hungary

Financial and Economic Review, 2019
The study uses a general equilibrium model calibrated for the Hungarian economy to estimate the Laffer curve of the labour tax rate. According to the results, the tax rate maximising budget revenues in the medium term is 55 per cent, while based on the model version taking into account the accumulation of human capital and capturing the longer-term ...
Gábriel, Péter, Kaszab, Lóránt
openaire   +2 more sources

Can the Laffer curve become a policy tool for reducing tax evasion? Stratification of property tax collection by land use

Journal of Urban Management, 2019
We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013–2016 and obtained from the Jerusalem municipality.
Yuval Arbel, Chaim Fialkoff, Amichai Kerner   +2 more
doaj   +1 more source

Comparison of Income Tax Base in Visegrad Countries

Studies in Business and Economics, 2021
The objective of the research was to compare the procedures for the calculation of income tax in the Visegrad Four (V4) countries. The statutory income tax calculation procedures are very similar in the V4 countries.
Hinke Jana, Rain Tomáš, Hrabovská Barbora   +2 more
doaj   +1 more source

Tourism Labor Market and the Attainment of the 2030 Agenda for Sustainable Development Goals: Pending Challenges, Ongoing Opportunities and More Responsible and Inclusive Scientific Research for the Advancement of the Tourism Industry

Sustainable Development, EarlyView.
ABSTRACT Concerning human resources, research in the tourism sector has traditionally focused on a personnel‐managerial perspective rather than a labor market‐condition analysis per se, limiting the examination of its unique working ecosystem and distinct socioeconomic particularities. This has evidenced an apparent thematic research gap in the tourism
Maria Jesus Vazquez‐Garcia, Nuria Ceular‐Villamandos, Noel M. Muniz   +2 more
wiley   +1 more source

Bubble, weak and strong hyperinflation: Theory and empirical evidence

EconomiA, 2015
This paper presents a theoretical framework that allows a taxonomy of hyperinflation, namely: (i) bubble, (ii) weak and (iii) strong hyperinflation. The inflation tax revenue curve is used to characterize each type of hyperinflation and we use this curve
Fernando de Holanda Barbosa, Tito Nícias Teixeira da Silva Filho   +1 more
doaj   +1 more source

Public investment multipliers revisited: the role of production complementarities

Economica, EarlyView.
Abstract This paper revisits the issue of the public investment multiplier through the lens of complementarity or substitutability between private inputs and public infrastructure capital. Our main result is that public investment multipliers are much larger than in the literature when private inputs and public capital are good complements relative to ...
Vasiliki Dimakopoulou, George Economides, Apostolis Philippopoulos   +2 more
wiley   +1 more source

Interdependence of government expenditure among European countries: Productivity spillover and strategic interaction

Economic Inquiry, EarlyView.
Abstract We build an endogenous growth model that distinguishes productive and welfare government expenditures and embeds fiscal externalities. The model yields three testable hypotheses: (i) productive expenditure raises growth (Barro effect); (ii) productive expenditure generates cross‐country productivity spillovers; (iii) government expenditure ...
Xiaodong Chen, Haoming Mi, Peng Zhou
wiley   +1 more source

Sweden's Laffer Curve: Taxation and the Unobserved Economy [PDF]

The Scandinavian Journal of Economics, 1983
Recent research on the unobserved economy suggests that the phenomenon has important implications for both macroeconomic policy and public finance. Attention is focused on the public finance implications by developing a simple macromodel from which it is possible to derive a Laffer curve.
Edgar L. Feige, Robert T. McGee
openaire   +3 more sources

Financial Fragility and the Fiscal Multiplier

Journal of Money, Credit and Banking, EarlyView.
Abstract We show that undercapitalized banks with large holdings of government bonds subject to sovereign default risk lead to a new crowding‐out channel: deficit‐financed fiscal stimuli lead to higher bond yields, triggering capital losses for the banks. Banks then cut back loans, which reduces fiscal multipliers.
CHRISTIAAN VAN DER KWAAK, SWEDER VAN WIJNBERGEN   +1 more
wiley   +1 more source