Results 81 to 90 of about 540,833 (256)
The Necessity of Establishing Value -Added Tax System in Iran [PDF]
مطالعات تجربی حسابداری مالی, 2006 Policy makers, considering alternatives for tax reform view the value - added tax (VAT) as an alternative option for restructuring tax systems. The necessity of establishing a tax system is one of the concepts taken account of before designing or ...
Mohsen Khoshtinat, Raheleh Yaghoubi
doaj
Wealth Transfer Tax and Wealth Inequality
Abstract This study investigates the impact of wealth transfer tax on wealth inequality and finds a negative association, leveraging the 2009 tax cut in Taiwan’s estate and gift taxes. We implement the synthetic control method to estimate the tax cut’s causal impact on inequality.
Yi-Ju Hung, Da-Kai Wu
openaire +1 more source
Growth and Keeping up with the Joneses [PDF]
This paper investigates the impact of the desire to keep up with the Joneses (KUJ) on economic growth and optimal tax policy in a continuous time overlapping generations model with AK technology and gradual retirement.
Wendner, Ronald
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The repulsive effects of the tax burden on the generation of wealth in Brazil [PDF]
, 2020 Lauro Vinício de Almeida Lima +1 more
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Household portfolios in the UK [PDF]
This paper presents a detailed analysis of the composition of household portfolios, using both aggregate and micro-data. Among the key findings are that: Most household wealth is held in the form of housing and pensions. Over time, there has been a shift
James Banks, Tanner, S
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Concentration among the Rich [PDF]
The aim of this paper is to examine the concentration of wealth among the group of top wealth holders, defined as those with wealth in excess of a high cut off.
Atkinson, A.B.
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Taxation and Income Distribution Dynamics in a Neoclassical Growth Model [PDF]
We examine how changes in tax policies affect the dynamics of the distributions of wealth and income in a Ramsey model in which agents differ in their initial capital endowment.
Cecilia Garcìa-Peñalosa +1 more
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This paper explores the effects of inheritances on the saving of recipients. Information on inheritances and heirs is obtained from estate tax records of decedents which are linked to the income tax records of beneficiaries.
David Joulfaian
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Does Monetary Policy Have Expansionary Bias with External Wealth? [PDF]
This paper investigates how the accumulation of external wealth affects a monetary policy. We demonstrate that though an expansionary bias emerges in a monetary policy, a fiscal method can eliminate such a bias.external wealth, monetary policy ...
Takamatsu, Satoko
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