Results 61 to 70 of about 1,198 (216)
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
The Concept of Taxation Efficiency Benchmarks and Considerations [PDF]
Journal of Research and Innovation for Sustainable SocietyTaxation is the primary mechanism through which governments generate revenue to fund public services and maintain economic stability. Traditional concepts of fiscal efficiency focus on maximizing revenue while minimizing economic distortions and ...
Lavinia Popescu, Adela Sorinela Safta
doaj +1 more source
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
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
Analysis of the Tax Burden in Romania based on the Laffer Curve in the Period 1991-2009 [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2012 The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by
Gabriela DOBROTA +1 more
doaj
Are the Laffer curve and the green paradox mutually exclusive?
, 2017 International audienceIn this paper, we study the relationship between the Laffer curve and the green paradox in the context of a Ramsey model with endogenous labor supply in which pollution increases consumer demand (through a compensation effect).
Bosi, Stefano +3 more
core +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
Empirical Analysis Concerning the Correlation Fiscality Rate – Tax Incomes in Romania [PDF]
Theoretical and Applied Economics, 2009 In the specialized literature it is reviewed the taxation from all points of view and the question raised by the last decade analysts is: what is the optimum level of taxation? The difficulty in answering to this question stands in the opposite interests:
Raluca Drãcea +2 more
doaj +1 more source
A Micro-foundation for the Laffer Curve In a Real Effort Experiment [PDF]
A conjecture of Laffer, which had considerable influence on fiscal doctrine, is that tax revenues of a Leviathan state eventually decrease when the tax rate exceeds a threshold value.
Louis Lévy-Garboua +2 more
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