Results 11 to 20 of about 138,553 (302)
Optimal Tax Depreciation under a Progressive Tax System [PDF]
SSRN Electronic Journal, 2000 The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges ...
De Waegenaere, A.M.B. +2 more
core +10 more sources
Вестник Кемеровского государственного университета, 2014 The paper deals with the main leading principles that are necessary for taxpayers to implement the activity directed at legal reduction of taxload providing the strengthening of the governmental policy against tax non-payment.
R. V. Bobrinev, N. B. Gulieva
doaj +1 more source
How does the Kids SIP<i>smart</i>ER Program Impact the Sugar-Sweetened Beverage Intake of Students: An Investigation beyond Total Treatment Effect in Randomized Controlled Trial. [PDF]
Am J Agric EconAbstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Abedin N +5 more
europepmc +2 more sources
Optimal Tax Administration [PDF]
IMF Working Papers, 2017 Abstract This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity
Michael Keen, Joel Slemrod
openaire +2 more sources
Optimal Taxes without Commitment [PDF]
Journal of Economic Theory, 1997 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Benhabib, J., Rustichini, A.
openaire +2 more sources
Measuring Tax Efficiency: A Tax Optimality Index [PDF]
SSRN Electronic Journal, 2004 This paper introduces an index of tax optimality thatmeasures the distance of some current tax structure from the optimal taxstructure in the presence of public goods. In doing so, we derive a [0, 1]number that reveals immediately how far the current tax configurationis from the optimal one and, thereby, the degree of efficiency of a taxsystem. We call
Raimondos-Møller, Pascalis +1 more
openaire +11 more sources
Optimal Participation Taxes [PDF]
SSRN Electronic Journal, 2012 Addressing extensive labour supply responses, the literature has established a case for larger transfers to the working poor than to even poorer non‐working people. This paper casts new light on this result. I argue that the result hinges crucially on the labour supply responses of people in income brackets above that of the working poor.
openaire +3 more sources
Transfer Pricing - between Optimization and International Tax Evasion [PDF]
Risk in Contemporary Economy, 2017 Each enterprise in the private sector aims to increase financial return, which is achieved by obtaining a the higher net profit by increasing revenue and reducing expenditure. In this endeavor, compliance with tax obligations occupy a very important role
Valentin SAVA, Manuela Violeta TUREATCA
doaj +3 more sources
SN Business & Economics, 2023 AbstractWe define a new mathematical function that is an adaptation of a welfare function consistent with the premises of classical welfare. This function is innovative in that it enables us to specifically identify income tax functions that optimally balance the objectives of justice and efficiency in an economy.
Herbert Lüthy, Michal Chovanec
openaire +4 more sources
Process system engineering in biodiesel production: a review [PDF]
, 2013 Biodiesel is fast becoming a popular alternative to fossil fuels, as it is natural, renewable and has low toxic emissions. Strategies that have been adopted to ensure continued growth of the biodiesel industry are policy development, reduction of ...
Kamarudin, S.K. +3 more
core +2 more sources