Results 81 to 90 of about 33,132 (298)

Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis [PDF]

, 2014
This paper contributes to the empirical literature on the key determinants of the revenue generating potential in 61 countries. The paper uses a broad set of data and econometric methods to conduct analyses that are of relevance to revenue potential. Earlier studies have not distinguished between the revenue potential based on economic fundamentals of ...
Munawer Sultan Khwaja, Indira Iyer
openaire   +2 more sources

Tax Evasion, an Expression of the Underground Economy, and the Role of Romanian Tax Authorities in Combating the Phenomenon

EIRP Proceedings, 2021
Objectives: The existence of discrepancies between the tax revenues foreseen in Romania's budget and the revenues actually collected in a budget year implies the existence of a high level of underground economy and, implicitly, tax evasion.
Marius Oprean
doaj  

PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Jurnal Akuntansi dan Auditing, 2012
This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008.
Nuralifmida Ayu Annisa, Lulus Kurniasih
doaj   +1 more source

Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds [PDF]

SSRN Electronic Journal, 2001
The marginal cost of public funds is usually seen as a number greater than one, reflecting the efficiency cost of distortionary taxes. But economic intuition suggests that since green taxes are efficiency-enhancing the MCF with such taxes will be less than one. The paper demonstrates that this intuition is not necessarily true, even when a green tax is
openaire   +4 more sources

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Estimation of the Personal Income Tax (PIT) Gap in Poland

Gospodarka Narodowa. The Polish Journal of Economics
The literature on estimating the tax gap in direct taxes generally emphasises that using a bottom-up method produces much better results than using a top-down method. The existing methods of estimating the PIT gap using the bottom-up approach rarely take
Tomasz Tratkiewicz, Mehmet Burak Turgut
doaj   +1 more source

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland

International Journal of Management and Economics, 2018
In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of ...
Hybka Małgorzata Magdalena
doaj   +1 more source

U.S. Agriculture, Biofuel Markets, and Trade: Challenges and Opportunities

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Using an enhanced Computable General Equilibrium (CGE) model (GTAP‐BIO), this study assesses how the expansion in demand for Electric Vehicles (EVs) and the reduction in exports of agricultural products induced by trade disputes negatively affect US agriculture.
Rayan Wolf, Farzad Taheripour
wiley   +1 more source

Integrating Perennial Groundcover in Corn and Soybean Acres: Impacts on U.S. Agriculture

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Sustainable agricultural practices such as cover cropping can improve soil health, water quality, and carbon sequestration, yet U.S. adoption remains limited due to economic and operational barriers. We evaluate market and economic impacts of integrating perennial groundcover into U.S.
Sagar Dahal, Amani Elobeid, John Crespi
wiley   +1 more source