Results 251 to 260 of about 218,563 (301)
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On Producer Taxation

The Review of Economic Studies, 1972
Abstract This chapter discusses the new results that could be obtained from productive efficiency. Due to the analysis of public production and commodity taxation made by Diamond and Mirrlees, it is believed that constant returns prevailed in the private sector, which leads to the assumption that productive efficiency would not be ...
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Patriotism and Taxation

2017
The provision of public goods by any government generally requires a significant amount of financial resources. Yet, the inherent characteristics of public goods imply that individuals who refuse to contribute financially cannot easily be excluded from the benefits provided by public goods.
Benny Geys, Kai A. Konrad
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Direct Taxation? — or Indirect Taxation?

1964
Once again we shall find here that while the terms of our respective Constitutions may shape the methods of judicial reasoning, they do not necessarily dictate the solutions reached; where the economic requirements of a federal system indicate a common solution of a common problem, the courts of each of the systems studied here can generally arrive at ...
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Taxation and entrepreneurship [PDF]

open access: possible, 2001
Tutkimus tarkastelee ammattivalinnan ja yrittäjäpanoksen vaikutusta palkka-, yritys- ja pääomaverotukseen. Yrittäjäpanos ei ole havaittava tuotantopanos eikä verotuksessa vähennyskelpoinen. Tästä syystä optimaalinen yritysverotus on vähemmän kuin 100 prosenttia vaikka yrittäjäpanos olisi joustamaton verotuksen tasolle. Optimaalinen yritysverotus alenee
Haaparanta, Pertti, Piekkola, Hannu
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The taxation of couples [PDF]

open access: possible, 2007
This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important problem in personal income taxation. A second reason is that
Patricia Apps, Ray Rees
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Taxation of income

2011
Issue 21 to Volumes 3 and ...
Halkyard, AJ, Leung, S, Chow, WS
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Optimal Taxation with Behavioral Agents

American Economic Review, 2020
Xavier Gabaix, Emmanuel Farhi
exaly  

Pollution Taxation

Science, 1973
E, Gottschalk, R, Wilson
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