Results 81 to 90 of about 560,783 (257)
Risk sharing: private insurance markets or redistributive taxes? [PDF]
We explore the welfare consequences of different taxation schemes in an economy where agents are debt-constrained. If agents default on their debt, they are banned from future credit markets, but retain their private endowments which are subject to ...
Dirk Krueger, Fabrizio Perri
core
THE ON – LINE METHOD FOR THE SUBMISSION OF TAX DECLARATIONS [PDF]
Taxpayers can use the method of submission of tax declarations by electronic means of transmission at distance as alternative method of submission of fiscal declarations.
Mihai ANTONESCU , Ligia ANTONESCU
doaj
Negative marginal tax rates and heterogeneity [PDF]
Heterogeneity is likely to be an important determinant of the shape of optimal tax schemes. This article addresses the issue in a model la Mirrlees with a continuum of agents. The agents differ in their productivities and opportunity costs of work, but
Guy Laroque, Philippe Choné
core
Corruption, uncertainty and growth [PDF]
Corruption in the public sector erodes tax compliance and leads to higher tax evasion. Moreover, corrupt public officials abuse their public power to extort bribes from the private agents.
Djumashev, R
core +4 more sources
Optimal Tax and Expenditure Policy in the Presence of Migration - Are Credit Restrictions Important? [PDF]
This paper concerns optimal income taxation in the presence of emigration. The basic model is a two-period model where all agents are identical and live in the home country in the first period of life, but where some emigrate at the end of the first ...
Backlund, Kenneth +2 more
core +1 more source
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
Optimal Nonlinear Labor Income Taxation in Dynamic Economies [PDF]
The aim of this paper is to explore the characteristics of the optimal nonlinear labor income tax in dynamic economies with information asymmetries and human capital accumulation.
Amedeo Spadaro, Salvador Balle
core
Rich or poor: Who should pay higher tax rates?
A dynamic agent model is introduced with an annual random wealth multiplicative process followed by taxes paid according to a linear wealth-dependent tax rate.
de Oliveira, Paulo Murilo Castro
core +1 more source
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
THE VALUE ADDED TAX AND THE EVASION CHAIN OF INTRA-COMMUNITARIAN VAT [PDF]
The relationship IRS taxpayer runs the risk of turning into a psychological war in which, however, given the positions held, the IRS is by far on a favorable footing.
Deliman Eugen +3 more
doaj

