Results 81 to 90 of about 46,265 (304)
Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria [PDF]
Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system.
Hassan, Fareed M. A.
core
Advanced Intelligent Systems, EarlyView.Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata +14 more
wiley +1 more source
International Journal of Financial StudiesThis study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-
Mubariz Mammadli +2 more
doaj +1 more source
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
Public health restrictions during the COVID-19 pandemic and the impact on international tax evasion
International Review of Economics & FinanceThe COVID-19 pandemic provides a natural experiment to examine how institutional capacity mediates tax evasion during economic shocks. Utilizing comprehensive data covering the period 2015–2020, with 9996 observations across 191 source and 38 OECD host ...
David M. Kemme +2 more
doaj +1 more source
Top Dogs, Puppy Dogs, and Tax Holidays [PDF]
Why do host-country governments offer tax holidays to foreign multinational firms that establish local subsidiaries? This paper shows that a tax holiday has the effect of preventing the foreign firm from monopolizing the local market.
Yuka Ohno, Kaz Miyagiwa
core
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Capacity to Mobilize Tax Revenues in Benin: Effect of Tax Fraud [PDF]
Finanţe: Provocările viitoruluiThe idea for the individual not to contribute to the mobilization of funds for the establishment of public goods comes from various attitudes. Among which, we capture that of the behavior of tax evasion.
OBASSA Adechola Damaris Electre +1 more
doaj
STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed.
V. M. Tyschenko +2 more
doaj +1 more source
Building Tax Capacity for Growth and Development
Departmental PapersTax capacity is fundamental to state-building and sustainable development. Achieving a tax-to-GDP ratio of at least 15 percent—endorsed by the UN’s Compromiso de Sevilla—is critical for institutional strength, financial market depth, and economic growth.
Katherine Baer +9 more
openaire +1 more source