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Environmental tax

Environmental Tax and the Distribution of Income among Heterogeneous Workers

Environmental Tax and the Distribution of Income among Heterogeneous Workers

... The environmental policy consists of increasing the environmental tax on savings, in a second-rank ...the environmental quality and an improvement of the welfare when the revenue of the pollu- ...

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From Regressive Pollution Taxes to Progressive Environmental Tax Reforms

From Regressive Pollution Taxes to Progressive Environmental Tax Reforms

... labor tax is a very general one that could be either a progressive or proportional ...the tax on polluting capital, in a second-rank ...the environmental quality and an improvement of the welfare ...

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Environmental Tax Reform in a Federation with Rent-Induced Migration

Environmental Tax Reform in a Federation with Rent-Induced Migration

... green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor ...the tax reform mitigates the scope of inefficient ...higher ...

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Environmental Tax Reform and Income Distribution with Imperfect Heterogeneous Labor Markets

Environmental Tax Reform and Income Distribution with Imperfect Heterogeneous Labor Markets

... of environmental tax reforms by modeling heterogeneous labor ...income tax literature based on a discrete labor supply, without neglecting the detrimental impact of progressivity to incentives to ...

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Environmental Tax Reform under Debt Constraint

Environmental Tax Reform under Debt Constraint

... The environmental tax, in principle, imposes additional costs on polluting behavior, which could a priori be harmful for the steady state investment ...a tax increases the costs faced by the firm on ...

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Environmental tax in a green market

Environmental tax in a green market

... tax in addition to an ad valorem tax and shows that the environmental tax is then equal to marginal environmental ...commodity tax is equivalent to a lump-sum tax in her ...

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French budget 2013: income tax reform

French budget 2013: income tax reform

... of tax reductions for capital gains whose value depends on length of holding but does not take into account the occasional or repeated character of that ...the tax burden over several years (five to ten ...

7

A Wealth Tax for South Africa

A Wealth Tax for South Africa

... the tax will not be stronger than ...the tax administration to strictly enforce the law, carry out tax audits and cross-check taxpayers’ declarations with third- party information can significantly ...

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Sovereign default and imperfect tax enforcement

Sovereign default and imperfect tax enforcement

... The tax compliance effect impacts the return to fiscal consolidations, and the dynamics of optimal fiscal ...lower tax rates through three distinct ...low tax rates would increase the returns to ...

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Audit fees and book-tax differences

Audit fees and book-tax differences

... current tax expense, some items that directly lower tax expense affect the computed “total book-tax differences” even if the items are not true differences between book and taxable ...decrease ...

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The signaling effect of tax policy

The signaling effect of tax policy

... Our baseline is that the policy-maker wishes to promote the public interest. The marginal cost of public funds is a crucial ingredient of the analysis; like the externality, it enters in the social welfare function but ...

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Gale's fixed tax for exchanging houses

Gale's fixed tax for exchanging houses

... Instead of insisting on pointwise efficiency, Sprumont (2013) showed that the max-med mechanisms are constrained optimal among all anonymous, strategy-proof, and envy-free mechanisms. Note that Gale’s fixed-tax ...

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Tax Rulings Under State Aid Scrutiny

Tax Rulings Under State Aid Scrutiny

... Force Tax Planning Practices, DG Competition, European Commission, Brussels Max studied Law and International Relations at the J W Goethe-University of Frankfurt, Germany and Keele University in Keele, ...

3

"Current selected issues of EU Tax Harmonization"

"Current selected issues of EU Tax Harmonization"

... SEMINAR – Wednesday 11 December 2019 Current selected issues of EU tax harmonization.. Wednesday 11 December 2019.[r] ...

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Tax : une oncoprotéine virale qui aime les CREB sucrés !

Tax : une oncoprotéine virale qui aime les CREB sucrés !

... B. Tax trans-active la transcription d’HTLV-1 en recrutant CREB sur les séquences vCRE localisées dans la région U3 (pour unique en 3’) du 5’LTR (long terminal ...que Tax stimulait l’activité ...

3

A Lévy insurance risk process with tax

A Lévy insurance risk process with tax

... t≥0 U γ (t) ≥ 0  denote the surviv al probability in the risk model with tax rate γ and initial surplus u . Hen e, φ 0 (u) is the survival probability in the risk model without tax. F or the ompound ...

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Tax Evasion: Cheating Rationally or Deciding Emotionally?

Tax Evasion: Cheating Rationally or Deciding Emotionally?

... In this paper, we investigate a new hypothesis by considering that our understanding of tax compliance can be improved by analyzing the role of emotions. Our expectation is that both income reporting and audit, ...

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The Tax Disputes And Litigation Review - Belgium

The Tax Disputes And Litigation Review - Belgium

... the tax authorities determine how the legislation in force will apply to a situation or a transaction that has not yet triggered fiscal ...the tax authorities to ensure that the latter would not challenge ...

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“ Atad, Double Taxation and Tax Dispute Resolution ”

“ Atad, Double Taxation and Tax Dispute Resolution ”

... – Violeta Pina Montaner, EU Law Live ‘ is book is an excellent guide to the many di cult issues posed by the implementation of the ATAD, in which the authors successfully combine fundamental technical analysis with ...

1

The gains from preferential tax regimes reconsidered

The gains from preferential tax regimes reconsidered

... preferential tax regimes reconsidered ...preferential tax regimes. Indeed, some national governments have adopted tax policies that discriminate across sectors according to the degree of ...

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