Results 21 to 30 of about 58,685 (282)
Systems, 2023 The latest decades have been marked by rapid climate change and global warming due to the release of greenhouse gas emissions into the atmosphere. Environmental taxes have emerged as a cost-effective way to tackle environmental degradation.
Abdullah Sultan Al Shammre +3 more
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Can a Transaction Tax or Capital Gains Tax Smooth House Prices? [PDF]
SSRN Electronic Journal, 2011 Motivated by the search for instruments of macroprudential policy, we examine the impact of transaction (Tobin) taxes and capital gains taxes on residential house price growth. We exploit the variation in taxation across 21 Swiss cantons, as well as within-canton changes in taxation over time. We relate these taxes to house price growth observed for 92
Martin Brown, Enzo Rossi, Aregger Nicole
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Cogent Economics & Finance, 2023 This study focuses on the crucial task of forecasting tax revenue for India, specifically the Goods and Services Tax (GST), which plays a pivotal role in fiscal spending and taxation policymaking.
P.V. Thayyib +4 more
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Sorot, 2018 Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi ...
Teddy Haryadi +2 more
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IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador
Revista Economía y Política, 2023 This paper examines changes in earnings quality, including accruals, earnings smoothing, and asymmetric loss recognition schedules, following the mandatory adoption of IFRS in Ecuador.
Nikola Petrovic +2 more
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A Real Time Tax Smoothing Based Fiscal Policy Rule [PDF]
, 2004 In this paper we consider the real-time implementation of a fiscal policy rule based on tax smoothing (Barro (1979) and Bohn (1998)). We show that the tax smoothing approach, augmented by fiscal habit considerations, provides a surprisingly accurate ...
Loukoianova, Elena +2 more
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Terms of trade shocks and taxation in developing countries
Cuadernos de Economía, 2020 We find evidence suggesting that economies with a tax structure more oriented toward indirect taxes –rather than direct taxes– tend to mitigate the effect of terms of trade shocks on output fluctuations.
Gonzalo Hernández +1 more
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The School of Public Policy Publications, 2015 Traditional financial planning is based on a fundamental rule of thumb: Aim to save enough for retirement to replace 80 per cent of your pre-retirement income with income from pensions and assets. Millions of Canadians follow this formula.
Laurence Kotlikoff
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Increasing Dependency Ratios, Pensions and Tax Smoothing
Economic Notes, 1998 The implication of increasing dependency ratios for pay–as–you–go, defined–benefit pension programmes are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analysed for both open and closed economies.(J.E.L.: H2, F3, J1).
Vito Tanzi, Efraim Sadka
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Tax Mechanisms for Smoothing Income Inequality
Economics, taxes & law, 2023 The relevance of the work is due to the need to smooth out the existing income inequality in Russian society, which can be achieved through a revision of approaches to taxation of personal income. The subject of the study is the personal income tax (personal income tax) as a tool to reduce the level of social stratification and reduce income inequality.
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