Results 241 to 250 of about 218,563 (301)

Commercial determinants of oral health in India: implications for research and policy- a perspective. [PDF]

open access: yesFront Oral Health
Chilgod L   +6 more
europepmc   +1 more source

Taxation and poverty [PDF]

open access: possibleSocial Choice and Welfare, 2015
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Christopher P. Chambers   +1 more
openaire   +2 more sources
Some of the next articles are maybe not open access.

The Taxation of Couples

SSRN Electronic Journal, 2023
Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint taxation.
Bierbrauer, Felix   +3 more
openaire   +4 more sources

Taxation and Innovation

2022
This paper reviews the empirical evidence on the effects of tax incentives on R&D, innovation, and productivity and on the effects of the tax burden on the relocation of R&D facilities. It discusses the various costs and benefits that have to be taken into account in the computation of the effectiveness of tax incentives on innovation.
openaire   +1 more source

The Burden of Taxation

Journal of Political Economy, 1978
Applied tax incidence studies have concluded that the burden of the entire tax system is approximately proportional to income, a conclusion that depends critically on the assumption that sales and excise taxes are regressive. This paper shows that sales and excise taxes are progressive elements in the tax system when analyzed in a general-equilibrium ...
openaire   +1 more source

Taxation and Conditional Taxation [PDF]

open access: possible, 2004
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle.
Bruno S. Frey, Benno Torgler
openaire  

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