Results 21 to 30 of about 2,595,839 (308)
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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Optimal capital taxation revisited [PDF]
Journal of Monetary Economics, 2018 We revisit the question of how capital should be taxed. We allow for a rich set of tax instruments that consists of taxes widely used in practice, including consumption, dividend, capital, and labor income taxes. We restrict policies to those that respect pre-existing promises regarding the current value of wealth.
Chari, V. V. +2 more
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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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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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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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Education and Optimal Dynamic Taxation [PDF]
SSRN Electronic Journal, 2011 We study optimal tax and educational policies in a dynamic private information economy, in which ex-ante heterogeneous individuals make an educational investment early in their life and face a stochastic wage distribution. We characterize labor and education wedges in this setting analytically and numerically, using a calibrated example.
Findeisen, Sebastian, Sachs, Dominik
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Temptation in consumption and optimal taxation
Journal of Economic Behavior & Organization, 2021 This article aims to integrate temptation preferences into the theory of optimal taxation with heterogenous agents and asymmetric information. Consumers are tempted to over-consume a commodity which may lead to an over-supply of labor. Resisting this temptation implies a utility cost and any policy that reduces this cost is welfare improving.
Arvaniti, Maria, Sjögren, Tomas
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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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Optimal Taxation and Normalisations [PDF]
, 2003 There still seems to be some confusion about the consequences of normalisations in the optimal taxation literature. We claim that: 1) Normalisations do not matter for the real solution of optimal taxation problem. 2) Normalisations do matter for good characterisations of the solutions to optimal taxation problems.
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