Results 111 to 120 of about 58,685 (282)
Financial Regulation in the Leading Economic Theories of XX-XXI Centuries [PDF]
Problemi Ekonomiki, 2018 The aim of the article is to determine the place of the state financial regulation in the postulates of the basic economic theories of XX-XXI centuries. There carried out an analysis, systematization and generalization of scientific works of outstanding ...
Tomniuk Tetiana L.
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Cross-Border Tax Externalities: Are Budget Deficits Too Small? [PDF]
In a dynamic optimising model with costly tax collection, a tax cut by one nation creates positive externalities for the rest of the world if initial public debt stocks are positive.
Anne C. Sibert, Willem Buiter
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Forecasting Natural Gas Prices in Real Time
Journal of Applied Econometrics, EarlyView.ABSTRACT This paper provides a comprehensive analysis of the forecastability of the real price of natural gas in the United States at the monthly frequency considering a universe of models that differ in complexity and economic content. We find that considerable reductions in mean‐squared prediction error relative to a no‐change benchmark can be ...
Christiane Baumeister +3 more
wiley +1 more source
A Growth Oriented Dual Income Tax [PDF]
This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax.
Christian Keuschnigg, Martin D. Dietz
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Optimal fiscal policy with labor selection [PDF]
, 2016 This paper characterizes long-run and short-run optimal fiscal policy in the labor selection framework. In a calibrated non-Ramsey decentralized equilibrium, labor market volatility is inefficient.
Chugh, Sanjay K. +2 more
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A Consistent Heteroskedasticity‐Robust LM‐Type Specification Test for Semiparametric Models
Journal of Applied Econometrics, EarlyView.ABSTRACT This article develops a heteroskedasticity‐robust Lagrange Multiplier‐type specification test for semiparametric regression models. The test is able to detect a wide class of deviations from the null hypothesis. The test statistic is based on the estimates from the restricted semiparametric model, can be computed in a regression‐based way, and
Ivan Korolev
wiley +1 more source
A note on the optimum composition of public debt: reflections on the Brazilian case
Economia Aplicada, 2000 This note surveys, in a non-technical manner, the considerations brought up by the economic literature concerning optimal public debt composition and focuses in applied issues of the theory. According to the literature, the public debt manager must bear
Ilan Goldfajn, Áureo de Paula
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Singapore’s Recurrent Budget Surplus The Role of Conservative Growth Forecasts [PDF]
Aided by strong economic growth the Singapore government has been able to keep both the tax rate and the government expenditure rate low and yet generate healthy budget surpluses year after year.
Ananda Jayawickrama, Tilak Abeysinghe
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Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
wiley +1 more source
Survey of Fiscal sustainability in Iran [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2012 An oil-producing country face fiscal challenges arising from the fact that oil revenue is exhaustible, volatile, and uncertain and largely originates from abroad.
Zahra Afshari +2 more
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