Results 61 to 70 of about 2,051,610 (416)
EconomiA, 2016 : In 2013, Colombia implemented a tax reform that reduced payroll taxes by a total of 13.5 percentage points of wages. This paper evaluates the effects of this component of the 2012 Colombian tax reform on firms’ formal employment and average wages.
L. Morales, C. Medina
semanticscholar +1 more source
Parallel imports under a manufacturer rebate and a price freeze: Evidence from Germany
Health Economics, Volume 32, Issue 2, Page 302-323, February 2023., 2023 Abstract I study the effect of a change in the mandatory manufacturer rebate and a price freeze on wholesale prices for pharmaceuticals on competition by parallel imports. First, I analyze the effect of a manufacturer rebate on competition by parallel imports in a two‐country model.
Laura Birg
wiley +1 more source
Farm Machinery Investment and the Tax Reform Act of 1986
Journal of Agricultural and Resource Economics, 1992 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 ...
Michael LeBlanc +3 more
doaj +1 more source
Consumption Tax Options for California [PDF]
, 2011 Reviews concerns about the state's current tax system and evaluates potential consumption-based tax reforms, including retail sales tax reform, corporate income tax reform, gross receipts tax, value added tax, and sales-apportioned tax on value ...
Alan J. Auerbach
core
Journal of Economic Perspectives, 2007 The Tax Reform Act of 1986 was widely heralded as the most significant change in our nation's tax law since the income tax was extended to the masses during World War II. It was the crowning domestic policy achievement of President Ronald Reagan, who proclaimed it “the best antipoverty measure, the best pro-family measure, and the best job-creation ...
openaire +3 more sources
Photocatalytic and Electrochemical Synthesis of Biofuel via Efficient Valorization of Biomass
Advanced Energy Materials, EarlyView.This review highlights biomass and biofuel traits, exploring photocatalysis and electrocatalysis mechanisms and their synergistic technologies in biofuel production. It analyzes environmental and economic impacts of green catalytic processes, assesses current challenges, and outlines future research directions, condensing complex topics into a focused ...
Dalin Sun +9 more
wiley +1 more source
Formal care of the elderly and health outcomes among adult daughters
Health Economics, Volume 32, Issue 2, Page 436-461, February 2023., 2023 Abstract Health‐care expenditures and the demand for caregiving are increasing concerns for policy makers. Although informal care to a certain extent may substitute for costly formal care, providing informal care may come at a cost to caregivers in terms of their own health.
Signe A. Abrahamsen +1 more
wiley +1 more source
US employment exposure to domestic and foreign tariff changes under NAFTA
Applied Economic Perspectives and Policy, EarlyView.Abstract Literature examining the effects of changes in trade agreements and import competition on US employment and wages has focused primarily on non‐agricultural industries and changes in US import tariffs. We propose a method for measuring worker exposure to changes in agricultural tariffs using a newly developed county‐level dataset of employment ...
Diane E. Charlton +3 more
wiley +1 more source
The Unequal Incidence of Payroll Taxes with Imperfect Competition: Theory and Evidence [PDF]
arXiv, 2022 This paper provides a comprehensive examination of a Brazilian corporate tax reform targeted at the sector and product level. Difference-in-differences estimates instrumented by sector eligibility show that a 20 percentage point cut on payroll tax rates caused a 9% employment increase at the firm level, mostly driven by small firms.
arxiv
The Intergenerational Incidence of Green Tax Reform
, 2018 We examine the lifetime incidence and intergenerational distributional effects of an economywide carbon tax swap using a numerical dynamic general equilibrium model with overlapping generations of the U.S. economy.
S. Rausch, H. Yonezawa
semanticscholar +1 more source