Results 91 to 100 of about 590,441 (194)
Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador [PDF]
This paper takes advantage of a rich firm level data set from Ecuador to analyze the effects of a reform in 2007 that introduced imprisonment for tax evasion and made a firm’s CFO liable for tax-crimes.
Gabriela Aparicio +2 more
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Environmental Tax Reform with Vertical Tax Externalities in a Federal State [PDF]
The paper studies a regional environmental tax reform in a federal state. In a model with immobile labour, mobile capital and mobile polluting input in the production function, one region increases its pollution taxes and recycles the excess tax revenues
Bert Saveyn, Stef Proost
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Tax reform to promote investment
Oxford Review of Economic Policy, 1996 In this paper we explain why the current UK corporation tax discourages investment, consider how large this effect is likely to be, and discuss how this tax bias against corporate investment can best be eliminated. The present corporation tax does not raise the cost of capital for all types of investment, but does raise it for investment financed by ...
Bond, S, Devereux, M, Gammie, M
openaire +4 more sources
Welfare analysis of tax reforms using household data [PDF]
, 1983 Mervyn King
openalex +1 more source
Thēmis, 2013 The recollection in the Peruvian tax system has been a constant problem over the years, mainly due to the high degree of informality and tax avoidance. The tax reform implemented in 2012 aimed to find a solution to these problems, yet it didn’t embrace ...
Luis Fernando Roca Lizarzaburu +2 more
doaj
FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986 [PDF]
The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Conway, Roger K. +3 more
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Microsimlación de políticas impositivas: La(s) reforma(s) del IRPF 2015
Rect@, 2015 In this paper we analyze the impact of the Spanish income tax reform made in 2015. With this purpose, and using the information in the database Panel de declarantes de IRPF 1999-2010 corresponding to year 2010, we run two exercises of microsimulation, in
Llavador Ancheta, Marina +1 more
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The Efficiency Gains from Dynamic Tax Reform [PDF]
, 1983 Alan J. Auerbach +2 more
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Tax reform for dirty intermediate goods: theory and an application to the taxation of freight transport [PDF]
The purpose of this paper is to study, within a general equilibrium framework, the welfare implications of a balanced-budget tax reform for an externality-generating intermediate input in a second-best economic environment.
Bruno De Borger +2 more
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