Results 101 to 110 of about 427,701 (208)

The role of mobility in tax and subsidy competition [PDF]

open access: yes
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing ‘relocation’ mobility of firms leads to increasing ‘net’ tax revenues under fairly weak conditions.
Alexander Haupt, Tim Krieger
core  

Economic and Statistical Analysis of Local Budgets Revenues

open access: yesСтатистика України, 2017
The article contains economic analysis of revenue generation for local budgets in the Ukrainian context by use of official statistical data covering, essentially the period of 2008-2014.
О. A. Vinnytska
doaj  

Corporate tax policy, entrepreneurship and incorporation in the EU [PDF]

open access: yes
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaëtan Nicodème, Ruud A. de Mooij
core  

Border Wars: Tax Revenues, Annexation, and Urban Growth in Phoenix [PDF]

open access: yes
Phoenix and neighboring municipalities, like many in the South and West, pursued a growth strategy based on annexation in the decades after World War II. This paper explores the link between annexation and competition for tax revenues.
Carol E. Heim
core  

Better cigarette tax policies and higher tobacco excise tax revenues. [PDF]

open access: yesTob Control
Lee HM   +4 more
europepmc   +1 more source

Growth and Volatility of Tax Revenues in Latin America [PDF]

open access: yes
Against the background of a notoriously high macroeconomic instability and the need to raise tax revenues to meet the demands of public spending, this paper analyzes the tradeoff between growth and volatility of tax revenues in Latin America.
Bernd Süssmuth, Hans Fricke
core  

What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds [PDF]

open access: yes
The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers.
Bev Dahlby, Ergete Ferede
core  

Compulsory voting and tax revenues [PDF]

open access: yes
Using a panel-model approach, this paper investigates the validity of the relationship between level of tax revenues and type of voting. The data-set covers the period 2000-2010, and includes 135 countries.
Mutascu, Mihai
core   +1 more source

Within-country inequality and the shaping of a just global climate policy. [PDF]

open access: yesProc Natl Acad Sci U S A
Young-Brun M   +5 more
europepmc   +1 more source

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