Results 11 to 20 of about 29,763 (308)

The Centrality of Taxation to Social Policy

open access: yesSocial Policy and Society, 2020
The article reviews the limited existing social policy literature on taxation and sets out a case for the incorporation of the study of taxation into the accepted remit of social policy. Social policy has historically been concerned with the services and benefits which flow from public expenditure, and people’s experiences of them, rather than with ...
Ruane, Sally   +2 more
openaire   +2 more sources

Efficiency of Cuts in Various Taxation Rates to Foster Economic Growth in a Framework of Wages Rigidity [PDF]

open access: yesAthens Journal of Business & Economics, 2019
We use a simple DSGE model with prices and wages rigidities to evaluate the efficiency of various fiscal policies intended to sustain economic activity and growth.
Séverine Menguy
doaj   +1 more source

Nutrition related non-communicable diseases and sugar sweetened beverage policies: a landscape analysis in Zambia

open access: yesGlobal Health Action, 2021
Background: Taxation on unhealthy products is recommended as a cost-effective intervention to address the global burden of non-communicable diseases. Taxation of sugar-sweetened beverages dis-incentivize consumption of unhealthy products.
Mulenga M. Mukanu   +4 more
doaj   +1 more source

Commercial banks’ capital structure and performance in Vietnam: Panel data model approach [PDF]

open access: yesBanks and Bank Systems
The study delves into the factors that influence the capital structure of commercial banks in Vietnam. Capital structure, measured by the net debt-to-asset ratio, is a key indicator of bank leverage.
Doan Van Dinh, Vu Thi Thu Huyen
doaj   +1 more source

Taxation and Corporate Pension Policy [PDF]

open access: yesThe Journal of Finance, 1981
ABSTRACTThis paper focuses on the impact of taxes on optimal corporate pension policy. The analysis is based upon an integration of corporate and individual shareholder considerations. The major conclusions are that a company should fully fund its pension plan and should invest the pension fund totally in bonds.
openaire   +1 more source

Taxation Impact On Economic Growth In European Union [PDF]

open access: yes, 2018
This paper analyze the economic growth in European Union and the impact of taxation system on it, we analyzed the relation between taxes level and economic growth in the European Union.
Birol Ibadula,Cristina Vlad,Petre Brezeanu
core   +1 more source

Modeling techniques related to taxation policies when dealing with negative externalities [PDF]

open access: yesInformatică economică, 2006
Recently, in February 2006, the Romanian government has approved the introduction of the tax on vices – on the products heavily affected the health if consumed (cigarettes and alcohol) - The tax set up is 10 euro/1.000 cigarettes, meaning 20 eurocents ...
Dumitru MARIN, Mioara BANCESCU
doaj  

Are tobacco control policies effective? Interrupted time series analysis of routine tobacco surveillance ‎data: opportunities and challenges ‎

open access: yesTobacco Prevention and Cessation, 2019
Introduction Tobacco control policies intend to impact long-term indicators of population health via ‎reducing the prevalence of tobacco use (POTU). Interrupted time series (ITS) analysis gives opportunities ‎in analyzing routinely collected longitudinal
Tatiana Andreeva
doaj   +1 more source

Adverse selection model regarding tobacco consumption [PDF]

open access: yesInformatică economică, 2006
The impact of introducing a tax on tobacco consumption can be studied trough an adverse selection model. The objective of the model presented in the following is to characterize the optimal contractual relationship between the governmental authorities ...
Dumitru MARIN, Mioara BANCESCU
doaj  

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