Results 111 to 120 of about 10,527,249 (201)

Revenue and Welfare Implications for a Capital Gains Tax Cut [PDF]

This paper uses a general equilibrium model to simulate both the effects of a preferential capital-gains tax rate on total income tax revenues and the effects of a revenue-neutral substitution between a capital gains preference and marginal income tax ...
Eric Toder, Yunhi Won, Patric H. Hendershott   +2 more
core  

Does the use of ICTs reduce non-tax revenue in Africa?

International Journal of Accounting, Finance, Auditing, Management and Economics
Les Technologies de l’Information et de la Communication (TIC) en Afrique ont considérablement augmenté au cours des deux dernières décennies, et alimentent une littérature féconde. Dans cet article, nous examinons leur impact ainsi que les canaux de transmission sur les recettes non fiscales à partir d’un échantillon de 54 pays africains.
openaire   +1 more source

Financial transaction tax: review and assessment [PDF]

We explore whether a Financial Transactions Tax (FTT) is likely to correct the market failures that have contributed to the financial crisis, to what extent FTT succeeds in raising revenues, and how the FTT compares to alternative taxes in terms of ...
Michiel Bijlsma, Marcel Lever, Jürgen Antony, Adam Elbourne, Gijsbert Zwart   +4 more
core  

Illegal markets for cigarettes and e-cigarettes. [PDF]

Proc Natl Acad Sci U S A
Kenkel D, Phillips G.
europepmc   +1 more source

Political fragmentation and projected tax revenues: evidence from Flemish municipalities [PDF]

The level of revenues pocketed by a government during the fiscal year often deviates from that projected by this government in its budget. Despite a flourishing literature on, for example, the technical or procedural determinants of such forecast errors,
Goeminne, Stijn, Smolders, Carine, Geys, Benny   +2 more
core  

Tax Aversion, Optimal Tax Rates, and Indexation [PDF]

Taking account of the costs of tax evasion and avoidance activity together with the government's costs of tax enforcement it is shown that the optimal point on a stylized Laffer curve is located on the positively sloped region, not at the maximum point ...
Roger N. Waud
core  

The local government bond channel of China's monetary policy. [PDF]

PLoS One
Bai J, Xia H, Zhang L.
europepmc   +1 more source

Impact of Non –Tax Revenue on Revenue Expenditure in Sub National Public Finance in Economic Sector

IOSR Journal of Economics and Finance, 2016
Dr.AsitRanjan Mohanty, Dr.Suresh Kumar Patra   +1 more
openaire   +1 more source

Market and welfare effects of a nationwide sugar-sweetened beverage tax in the U.S. [PDF]

Front Public Health
Lee Y, Giannakas K.
europepmc   +1 more source

Environmental Non-Tax Revenue as a Source of Business Financial Risks

Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019), 2020
openaire   +1 more source