Results 91 to 100 of about 1,015,747 (314)

The Choice of Tax Bases under Fiscal Federalism and the Unitary System [PDF]

This paper analyzes the governmentÂfs choice of three proportional tax bases (a consumption tax, a wage tax and a capital income tax) and its influence on the steady-state levels of capital accumulation and social welfare under fiscal federalism and the ...
Wempi Saputra
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Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Political and institutional determinants of the tax mix : an empirical investigation for OECD countries [PDF]

Modern tax systems show a mix of direct and indirect taxes. However, it is difficult if not impossible to explain actual tax systems on the ba-sis of optimality conditions. Political and institutional factors are some-times argued to explain the presence
Haan, Jakob de, Volkerink, Bjørn
core   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

The Impact Of Tax Benefit Systems On Low Income Households In The Benelux Countries. A Simulation Approach Using Synthetic Datasets [PDF]

Computing the tax-benefit position of similar typical households across countries is a method widely used in comparative fiscal- and social policy research. These calculations provide convenient summary pictures of certain aspects of tax-benefit systems.
Berger F, Borsenberger M, De vos K, Immervoll H, Lumen J, Scholtus B   +5 more
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How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

The Impact Of Inflation On Income Tax And Social Insurance Contributions In Europe [PDF]

Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and social ...
Immervoll H
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Food insecurity and unemployment among immigrants in the United States

American Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou, Joshua Berning, Alessandro Bonanno, Jude Bayham   +3 more
wiley   +1 more source

DIGITALIZATION OF TAX SYSTEMS AND TAX REFORMS IN NIGERIA: A CONCEPTUAL DISCOURSE

Malete Journal of Accounting and Finance
The sweeping revolution in the digital space has significantly altered the traditional tax system. Digitalization plays a critical role in tax reform by providing tools needed to administer tax policies effectively.
Sebastine Abhus OGBAISI, Michael IBIFUNMILOLA   +1 more
doaj  

Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria [PDF]

Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system.
Hassan, Fareed M. A.
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