Results 11 to 20 of about 198,225 (227)
Do you know to whom you pay your taxes? The case of decentralised Spain
Social Policy &Administration, Volume 57, Issue 5, Page 770-788, September 2023., 2023 Abstract Surveys show that most citizens are unable to correctly identify the taxes received or the services provided by the different levels of government. This shortcoming represents an obstacle to democratic accountability and for the efficiency gains that the theory of fiscal federalism attributes to fiscal decentralisation be effective. Exploiting
Julio López‐Laborda +2 more
wiley +1 more source
The enhancing effect of imports of intermediate inputs on firms' exports
The World Economy, Volume 46, Issue 9, Page 2654-2683, September 2023., 2023 Abstract We investigate the impact of imports of intermediate inputs on export value and portfolio among Spanish regular two‐way trade of manufacturing firms over the period 1997–2018. After controlling for firm characteristics and addressing endogeneity, we find that firms that import intermediate inputs from non‐EUEFTA countries enhance the volume ...
Francisco Requena +2 more
wiley +1 more source
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance
Journal of Accounting Research, Volume 61, Issue 1, Page 243-277, March 2023., 2023 ABSTRACT Mafia firms introduce distortions in the markets in which they operate, increasing the cost of doing business for peer firms. We investigate whether peers respond by increasing their tax avoidance and thus increasing funds available to compete with the Mafia firms.
JUSTIN CHIRCOP +3 more
wiley +1 more source
Conservation Biology, Volume 37, Issue 1, February 2023., 2023 Abstract Invasive species can dramatically alter ecosystems, but eradication is difficult, and suppression is expensive once they are established. Uncertainties in the potential for expansion and impacts by an invader can lead to delayed and inadequate suppression, allowing for establishment.
Brian D. Healy +5 more
wiley +1 more source
Poverty &Public Policy, Volume 14, Issue 3, Page 287-306, September 2022., 2022 Abstract Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation literature on formalization.
Imaobong Akpan +1 more
wiley +1 more source
Public Budgeting &Finance, Volume 42, Issue 2, Page 221-254, Summer 2022., 2022 Abstract The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection),
Julio López‐Laborda +2 more
wiley +1 more source
Quality of government and economic growth at the municipal level: Evidence from Spain
Journal of Regional Science, Volume 62, Issue 1, Page 96-124, January 2022., 2022 Abstract This paper analyzes the relationship between government efficiency—an important dimension of quality of government—and economic growth at the municipal level in 1,820 Spanish municipalities during the period 2008–2015. At this level of disaggregation, the literature is virtually nonexistent due to severe data constraints.
Maria Teresa Balaguer‐Coll +3 more
wiley +1 more source
Early Medieval Europe, Volume 29, Issue 4, Page 555-585, November 2021., 2021 In the early medieval west, patronate, as adapted from Roman law, was a fundamental category in determining the legal status of freedmen. In many cases it entailed a basic set of obligations. In an increasing number of situations, however, the patron became an ecclesiastical institution, since slaves and freed persons were often given to churches and ...
Stefan Esders
wiley +1 more source
Aventuras con facturas: Notes on some of Mexico's self‐inflicted fiscal wounds
, 2023 Latin American Policy, Volume 14, Issue 4, Page 638-648, December 2023.
Claude Denis
wiley +1 more source
Behavioural responses to a wealth tax
Fiscal Studies, Volume 42, Issue 3-4, Page 509-537, September-December 2021., 2021 Abstract In this paper, we review the existing empirical evidence on how individuals respond to the incentives created by a net wealth tax. Variation in the overall magnitude of behavioural responses is substantial: estimates of the elasticity of taxable wealth vary by a factor of 800.
Arun Advani, Hannah Tarrant
wiley +1 more source