Optimal Taxation with Behavioral Agents
American Economic Review, 2020 This paper develops a theory of optimal taxation with behavioral agents. We use a general framework that encompasses a wide range of biases such as misperceptions and internalities.
Xavier Gabaix +2 more
exaly +2 more sources
The effect of waste incineration taxation on industrial plastic waste generation: A panel analysis
Resources, Conservation and Recycling, 2020 Waste treatment taxation is a popular policy instrument in many European countries and regions. Its impact on household waste has extensively been researched. However, only little research exists which looks into the impact of waste treatment taxation on
Simon De Jaeger +2 more
exaly +2 more sources
Globalization and taxation: Theory and evidence
European Journal of Political Economy, 2019 We construct a theoretical model to capture the compensation and efficiency effects of globalization in a set up where the redistributive tax rate is chosen by the median voter.
Priyaranjan Jha, Giray Gozgor
exaly +2 more sources
Environmental policies with excess burden of taxation in free-entry mixed markets
International Review of Economics and Finance, 2018 This study investigates the timing of environmental policies in free-entry mixed markets with excess burden of taxation. We consider two scenarios in which the government chooses the optimal tax before or after firms enter the market, and compare these ...
Lili Xu, Sang-Ho Lee
exaly +2 more sources
Taxation, corruption, and growth
European Economic Review, 2016 We build an endogenous growth model to analyze the relationships between taxation, corruption, and economic growth. Entrepreneurs lie at the center of the model and face disincentive effects from taxation but acquire positive benefits from public ...
Julia Cage +2 more
exaly +2 more sources
Exposing students to a simulation of the online platform used by the South African revenue service [PDF]
Journal of Research in Innovative Teaching & Learning, 2023 Purpose – Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience.
Hanneke du Preez +4 more
doaj +1 more source
Internal Audit of Cybercrimes in Information Technologies of Enterprises Accounting [PDF]
SHS Web of Conferences, 2021 The article is devoted to the problem’s research of cybercrimes at the enterprise and the efficient methods of its solvation. The main trends of the cybercrime’s development in the national and the global scope are defined.
Dutchak Ruslan +4 more
doaj +1 more source
Predictive assessment of damage to vegetation at the Krapivinsky reservoir and directions for its minimisation [PDF]
E3S Web of Conferences, 2023 The Krapivinsky hydroelectric complex is a project that was a complex of more than 40 events. Their full-scale implementation could prevent those environmental problems that are especially acute for Kuzbass today.
Kalacheva Irina +2 more
doaj +1 more source
Support and implementation of the government program in the agricultural sector for business entities subjects on the example of the Republic of Bashkortostan [PDF]
E3S Web of Conferences, 2020 The scientific article discusses the implementation of the state program “Development of Agriculture andregulation of agricultural products, raw materials and food markets in the RepublicBashkortostan”, which aims to ensure the implementation of planned ...
Bayguzina Lyuza +3 more
doaj +1 more source
Accounting for innovations in value management of companies in the context of globalization [PDF]
SHS Web of Conferences, 2021 Research background. Given that innovations have a great impact on gaining competitive advantage and long-term growth of the company’s value, it is important to find ways to fully and correctly reflect them in the accounting and reporting system to ...
Semenova Svitlana +2 more
doaj +1 more source