Results 11 to 20 of about 4,124 (216)
Optimal Taxation and Investment‑ Specific Technological Change
Notas Económicas, 2020 In this paper, we look at the relationship between Investment Specific Technological Change (ISTC) and optimal level of labor income progressivity. We develop an incomplete markets overlapping generations model that matches relevant features of the US ...
Valter Nóbrega
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The optimal taxation of logistics industry in China
Journal of Industrial Engineering and Management, 2014 Purpose: Putting forward policy proposes to improve the tax policy of the logistics industry.Design/methodology/approach: Based on Cobb-Douglas production function model, combined theoretical analysis, this paper puts forward Cobb-Douglas production ...
Wang Dongmei, Zhou Cairong, Sun Hejie
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The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in ...
Loredana Andreea Cristea +2 more
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Principles of taxation of road motor vehicles and their possibilities of application
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of ...
Petr David
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IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
Вестник университета, 2020 The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal ...
E. A. Kirova +2 more
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A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
Copernican Journal of Finance & Accounting, 2023 The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour.
Urszula Król
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Theoretical Aspects Regarding the Optimal Taxation of Effort With More Conditions [PDF]
Revista Română de Statistică, 2017 In this article, the authors propose to conduct a pertinent analysis of the use of mathematical models in relation to optimal effort taxation. The effort taxation must be a balance between allocative efficiency and distribution.
Prof. Dumitru MARIN PhD +2 more
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Türkiye’de Vergi Aflarının Vergi Gelirleri Üzerindeki Etkisinin Olay Analiziyle Ölçülmesi
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2020 This paper is to evaluate the effect of tax amnesty laws which enacted in Turkey after 2010 on tax receipts by means of event study by employing monthly tax collection/tax accrual ratios.
Hünkar GÜLER
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MathematicsThe optimization of taxation and profit maximization constitute two fundamental and interconnected problems, inherently entwined as firms navigate within a given tax framework.
Zrinka Lukač +2 more
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Universal basic income and skill‑ biased technological change
Notas Económicas, 2020 In the last decades, income inequality has been on the rise in the U.S. The growing skill premium suggests the pivotal role of skill‑ biased technological change (SBTC) in promoting the observed increase in inequality levels.
José Coelho
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