Migration Taxes and Human Capital Formation: Some Implications for Development [PDF]
Use of migration tax as an instrument for financing development expenditure in poorer countries has received renewed attention recently and is evolving as an important subject of research in development economics.
Kar, Saibal
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Regulatory Medicine Against Financial Market Instability: What Helps And What Hurts?
, 2010 Do we know if a short selling ban or a Tobin Tax result in more stable asset prices? Or do they in fact make things worse? Just like medicine regulatory measures in financial markets aim at improving an already complex system.
Kerbl, Stefan
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Corporate Tax Strategy: Revealing the Influence of Executive Decisions in Tax Avoidance
Indonesian Interdisciplinary Journal of Sharia EconomicsThe reduction in Indonesia's tax ratio signifies the persistence of tax evasion tactics, especially within the energy industry, characterized by intricate affiliate transactions and substantial financial risks.
Yovan Allif Ananda, Lintang Nur Agia
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Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
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Optimal Income Taxation with Uncertain Earnings: A Synthesis [PDF]
We study optimal nonlinear income taxation when earnings can differ because of both ability and luck, so the income tax has both a redistributive role and an insurance role. A substantial literature on optimal redistribution in the absence of uncertainty
Motohiro Sato, Robin Boadway
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The Impact of Differential Capital Income Taxation on the Value of Risky Projects [PDF]
We analyze the impact of differential capital income taxation on the value of risky investment under irreversibility. Under a uniform tax rate, raising the tax rate can either increase or reduce the value of a risky project.
Caren Sureth, Rainer Niemann
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Earnings and Wealth Inequality and Income Taxation: Quantifying the Trade-Offs of Switching to a Proportional Income Tax in the U.S. Ohio [PDF]
, 1998 This papaer quantifies the steady-state aggregate, distributinal and mobility effects of switching the U.S. to a proportional income tax system. As a perriquisite to the analysi, we propose a theory of earnings and wealth inequality capable of accounting
Castañeda, Ana +2 more
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On The Use Of Some Optimal Strategies Of Fiscal Administration During Economic Crisis [PDF]
Although the provisions of the Fiscal Procedure Code create the image of some norms with a somewhat "rigid" character, a series of options specific to modern finance behind the legal text require consideration of optimal strategies by the institutions of
Belciug, Adrian Vintilescu +2 more
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Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty [PDF]
Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax income. To estimate the impact of taxes on university enrollment, we develop and estimate a structural microeconometric model, in ...
Daniela Glocker, Frank M. Fossen
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Tax Control Framework In Tax Management Based On Tax Risk Management Control [PDF]
International Journal of Scientific and Research Publications (IJSRP), 2022 Agus Tyono Amas Noer, Arif Kurniawan
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