Results 71 to 80 of about 721,514 (282)
COORDINATES OF THE FISCAL POLICY IN THE MEMBER STATES OF EU [PDF]
Regardless of the mode how is regarded the fiscal policy – a fundamental tool in the procurement of public funds, element determinant of economic growth, a means of influence of the consumption, saving or investments, it remains an important ...
DOBROTĂ GABRIELA +2 more
doaj
This paper investigates Tiebout's conjecture on the role of heterogeneity in tastes for local public goods in the context of income-tax competition and Helpman-type model of New Economic Geography (NEG, hereafter).
Haruhisa Ishizuka, Tatsuaki Kuroda
doaj +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
This paper evaluates whether the agency problem in public administration shapes Spanish municipalities’ tax policy. To this aim, we have considered 2,431 Spanish municipalities for the period from 2002 to 2013.We find significant evidence of tax ...
Francisco Bastida +2 more
doaj +1 more source
Corporate tax competition: A meta-analysis
Abstract Do jurisdictions compete over corporate taxes? The extent of uncooperative strategic government interactions in corporate tax policy remains unclear, because the results reported in relevant econometric studies vary considerably. This paper applies meta-analysis and meta-regression methods to a novel dataset consisting of 604 observations on
openaire +2 more sources
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Tax competition reconsidered [PDF]
In a classic model of tax competition, we show that the level of public good provision and taxation in a Nash equilibrium can be efficient or inefficient with either too much, or too little public good provision.
Dhillon, Amrita +2 more
core +3 more sources
OECD and Offshore Financial Centers
The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
doaj +1 more source
Capital Tax Competition with Three Tax Instruments [PDF]
The paper studies the role of capital mobility for efficiency of decentralized fiscal policies in a tax competition model where only a distorting wage, the residencebased and the source-based capital tax are available. We extend Bucovetsky and Wilson (1991) in deriving second-best taxation rules for small and large countries for each of the four ...
openaire +3 more sources
Access to Finance and Innovation in the Canadian Food Processing
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source

