Results 71 to 80 of about 1,842,464 (381)
The future of dispute resolution in international trade
Applied Economic Perspectives and Policy, EarlyView.Abstract Given ongoing dysfunction of the World Trade Organization's Appellate Body, the focus of this article is on the future of trade dispute resolution, with evaluation of two questions: (i) What is the current status of WTO dispute resolution as compared to that conducted through existing preferential trade agreements (PTAs)? and (ii) What are the
Ian Sheldon, Daniel C. K. Chow
wiley +1 more source
Modalities of value added tax evasion in the Republic of Serbia [PDF]
Anali Ekonomskog fakulteta u Subotici, 2016 The problem of evasion of value added tax at the time of fiscal consolidation in Serbia is significant and in that sense, this work should contribute to shedding light on the modalities of this tax evasion.
Marčetić Marija +2 more
doaj
Comprehensive Unified Models of Structural and Reduced Form Models for Defaultable Fixed Income Bonds (Part 1: One factor-model, Part 2:Two factors-model) [PDF]
, 2013 Pricing formulae for defaultable corporate bonds with discrete coupons under consideration of the government taxes in the united model of structural and reduced form models are provided. The aim of this paper is to generalize the comprehensive structural model for defaultable fixed income bonds (considered in [1]) into a comprehensive unified model of ...
arxiv +1 more source
Applied Economic Perspectives and Policy, EarlyView.Abstract We present an adjusted bid price mechanism that incorporates economic multiplier effects in public food procurement decision making. Under Input–Output model assumptions, the algorithm estimates enhanced tax revenues to state governments through multiplier effects associated with in‐state supplier purchasing.
Todd M. Schmit, Xiaoyan Liu
wiley +1 more source
Generalized Social Marginal Welfare Weights Imply Inconsistent Comparisons of Tax Policies [PDF]
arXiv, 2021 This paper concerns Saez and Stantcheva's (2016) generalized social marginal welfare weights, which aggregate losses and gains due to tax policies, while incorporating non-utilitarian ethical considerations. The approach evaluates local tax changes without a global social objective.
arxiv
Applied Economic Perspectives and Policy, EarlyView.Abstract This paper employs machine learning to determine which preferential trade agreement (PTA) provisions are relevant to agricultural trade patterns and the factors that may influence their adoption. Utilizing the three‐way gravity model, we apply plug‐in Lasso regularized regression to pinpoint predictive PTA provisions for agricultural trade ...
Stepan Gordeev +3 more
wiley +1 more source
The Distributional Effects of Value Added Tax [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into ...
Ionuț-Constantin Cuceu
doaj
DEFORMATION IN TAXATION OF VALUE ADDED IN RUSSIA
Наука Красноярья, 2018 The relevance of the study of the mechanism of VAT calculation is due to a number of reasons. The introduction of VAT in Russia in 1991 was one of the conditions of integration into the world political and economic community, a quick solution to the ...
Venera Ildusovna Nasyrova
doaj +1 more source
Optimal Carbon Taxes for Emissions Targets in the Electricity Sector [PDF]
, 2018 The most dangerous effects of anthropogenic climate change can be mitigated by using emissions taxes or other regulatory interventions to reduce greenhouse gas (GHG) emissions. This paper takes a regulatory viewpoint and describes the Weighted Sum Bisection method to determine the lowest emission tax rate that can reduce the anticipated emissions of ...
arxiv +1 more source
Optimal Taxation of Assets [PDF]
arXiv, 2021 The optimal taxation of assets requires attention to two concerns: 1) the elasticity of the supply of assets and 2) the impact of taxing assets on distributional objectives. The most efficient way to attend to these two concerns is to tax assets of different types separately, rather than having one tax on all assets.
arxiv