Results 121 to 130 of about 2,101,295 (383)
A "Double Dividend", After All? [PDF]
The consensus view among economists seems to be that a green tax reform is unlikely to be associated with a "double dividend" (Bovenberg 1998). However, the results derived in the present paper suggest that this view needs to be qualified. We demonstrate
K.J. Munk
core
Tax-Tariff Reform with Costs of Tax Administration [PDF]
SSRN Electronic Journal, 2007 As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than on border taxes to finance its resource requirements ...
openaire +5 more sources
Chemie Ingenieur Technik, EarlyView.The combination of methanol synthesis and biotechnological upgrading to value‐added products still faces some challenges in order to achieve a positive environmental impact and thus the goal of synergetic development of biotechnological and chemical processes.
Mehran Taherkhani +3 more
wiley +1 more source
The Design of Capital Income Taxation: Reflections on the Mirrlees Review [PDF]
This commentary reflects on the recommendations of the Mirrlees Review on tax reform with a special focus on capital income taxation. Regarding the alternatives of moving to a consumption based tax system, the commentary discusses the relative merits of ...
Keuschnigg, Christian
core
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT Researchers now understand that the Great Recession stemmed from a “systemic leadership failure,” involving various entities such as the government, financial institutions, investors, homeowners, and regulators. Consequently, traditional leadership approaches of the time came under intense scrutiny, necessitating a shift in leadership ...
Faidon Theofanidis +2 more
wiley +1 more source
Tax compliance under tax regime changes [PDF]
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core
Perseverance is innovation: the journey to successful tobacco tax reform. [PDF]
Tob Control, 2022 Drope J, Siu E, Chaloupka FJ.
europepmc +1 more source
Trends and Insights in Arab Audit Research: A Bibliometric Exploration
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley +1 more source
Performing an Environmental Tax Reform in a regional Economy. A Computable General Equilibrium [PDF]
We use a Computable General Equilibrium model to simulate the effects of an Environmental Tax Reform in a regional economy (Andalusia, Spain).The reform involves imposing a tax on CO2 or SO2 emissions and reducing either the Income Tax or the payroll tax
Andre, F.J. +2 more
core +1 more source
A dichotomy of smokers in the Philippines following sin tax reform: Distinguishing potential quitters from those unlikely to quit. [PDF]
PLoS One, 2022 Cheng KJG, Estrada MAG.
europepmc +1 more source