Results 51 to 60 of about 6,058 (222)
Value‐Added in African Exports and Rules of Origin
The World Economy, Volume 48, Issue 8, Page 1791-1803, August 2025.ABSTRACT Rules of origin (ROO) are criteria determining when goods are eligible for trade preferences. A common feature of ROO is to require that products embody a minimum share of value originating in the exporting country or group of beneficiary countries.
Rohit Ticku +4 more
wiley +1 more source
Laffer Curves and Home Production [PDF]
Nordic Tax Journal, 2017 Abstract In the earlier related literature, consumption tax rate Laffer curve is found to be strictly increasing (see Trabandt and Uhlig (2011)). In this paper, a general equilibrium macro model is augmented by introducing a substitute for private consumption in the form of home production.
openaire +1 more source
Can Modern Monetary Theory fit the post‐Crisis US facts? Evidence from a full DSGE model
International Journal of Finance &Economics, Volume 30, Issue 1, Page 983-1006, January 2025.Abstract Modern Monetary Theory (MMT) claims that a monetarily sovereign government like the US is never confronted by a real budget constraint since it can always monetise any deficit by printing money; and this need not be inflationary since it can always drain excess money from circulation by taxing. MMT economists claim that their theory is in line
Chunping Liu +2 more
wiley +1 more source
Some analytics of the Laffer curve
Journal of Public Economics, 1986 Abstract It is shown that, in a general equilibrium model with one private good, one public good, labour and an income tax, certain widely-assumed properties of the Laffer curve do not necessarily hold. For well-behaved functional forms it may not be continuous and may not have an interior maximum.
openaire +2 more sources
Presidential Address: Macrofinance and Resilience
The Journal of Finance, Volume 79, Issue 6, Page 3683-3728, December 2024.ABSTRACT This address reviews macrofinance from the perspective of resilience. It argues for a shift in mindset, away from risk management toward resilience management. It proposes a new resilience measure, and contrasts micro‐ and macro‐resilience.
MARKUS K. BRUNNERMEIER
wiley +1 more source
How far are we from the slippery slope? The Laffer curve revisited [PDF]
, 2006 The goal of this paper is to examine the shape of the Laffer curve quantitatively in a simple neoclassical growth model calibrated to the US as well as to the EU-15 economy.
Trabandt, Mathias, Uhlig, Harald
core +1 more source
Harmonizing fiscal policy: Indirect taxes and global public goods
Review of International Economics, Volume 32, Issue 5, Page 2095-2104, November 2024.Abstract This article focuses on the welfare effects of the interaction of a rule of indirect tax harmonization under the destination principle and the provision of public goods that are global in nature. It stresses the role of international transfers between governments set in order to equalize the social (i.e., worldwide) marginal cost of public ...
Miguel‐Angel Lopez‐Garcia
wiley +1 more source
Tax Optimization in the European Union: A Laffer Curve Perspective
EconomiesThis study explores the applicability of the Laffer Curve in the context of the European Union (EU) by analyzing the relationship between taxation and fiscal revenue across personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT).
Thais Sentinelo +3 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, Volume 31, Issue 5, Page 5012-5031, September 2024.Abstract This paper conducts a comprehensive review of the theoretical and empirical connections between Corporate Social Responsibility (CSR), Information Asymmetry (IA), and their economic consequences. It employs a bibliometric analysis on 73 Web of Science manuscripts using VOSviewer1.6.18 software, combining this analysis with a literature review.
Yadong Wang +2 more
wiley +1 more source