tax reform
Corruption, Tax reform and Fiscal space in Emerging and Developing Economies
... with tax revenue include its lagged dependent ...between tax reform and the fiscal space variables conditional to the level of control of corruption index in the six ...
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The Challenge of Tax Reform and Expanding the Tax Base Geary Lecture - 2009
... how tax changes affect behaviour, it is helpful to focus on large tax changes because it is likely to be easier to identify the resulting changes in ...largest tax changes? One way to answer this ...
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Tax reform, public revenue and public revenue instability in developing countries: Does development aid matter?
... of tax reform on tax ...of tax reform on tax revenue-to GDP ratio becomes ...of tax reform on tax revenue ...on tax revenue-to-GDP ...of tax ...
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Environmental Tax Reform and Income Distribution with Imperfect Heterogeneous Labor Markets
... uncompensated tax may nevertheless appear as spontaneously progressive, once the high skilled labor supply is sufficiently ...environmental tax reforms that redistribute the green tax revenues ...
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Environmental Tax Reform under Debt Constraint
... Environmental Tax Reform (ETR) when the government is constrained not to increase the public debt-to-output ...by tax revenues and public ...environmental tax, compensated by a decrease of the ...
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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 ...
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French budget 2013: income tax reform
... One solution, adopted for this study, is to refer to economic income, a close cousin of national income, in the national accounts. In this context, wages income and non-wages income are measured before any tax is ...
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Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit
... the tax reform on wages that spills over onto ineligible workers together with an absence of adjust- ment to the policy through employee-level ...payroll tax cut targeting young ...the tax ...
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Shifting the tax burden: from direct to indirect tax
... consumption tax. The same "fundamental tax reform" has long been debated in the United States, where nevertheless the discussion appears to have more ...European tax systems; ...
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Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
... deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to ...deferred tax position ...
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Trade and the (Dis)Incentive to Reform Labor Markets: The Case of Reform in the European Union
... The economy considered is a two-country, two-good model of Ricardian trade. Each country specializes in the production of a single good. Within each country, this good is produced by a large number of heterogenous …rms ...
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Tax devaluation with endogenous margins
... In open economy, social VAT mimics monetary devaluation. The VAT base consists of total value of domestic consumption including imports, while payroll tax base is the wage bill. The dierence between both bases ...
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Why Tax International Athlete Migration? The 'Coubertobin' Tax in a Context of Financial Crisis
... Coubertobin tax (details in Andreff, 2001 & 2002; Gerrard, 2002) comes out with FIFA rules being more profitable over twenty-three, much less below ...the tax, is that they are restricted to football ...
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Tax Evasion and Social Interactions
... 3 Experimental design The purpose of our experiment is to generate data to estimate and test our model of tax eva- sion with endogenous and exogenous social interactions. Our experiment comprises two parts (see ...
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Pensions reform: what redistributive effects are expected?
... PENSIONS REFORM: WHAT REDISTRIBUTIVE EFFECTS ARE EXPECTED? The pensions reform currently being considered was pre- sented during the presidential election campaign through the slogan "for each euro ...
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Tax Incentives: Issue and Evidence
... R&D tax credits, the tax transfer and the excess tax burden have to be included in the social cost of R&D when deciding on priority ...R&D tax credits, the base on which the ...
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Tax-benefit revealed social preferences
... that tax authorities are not Paretian in the sense that some agents have a negative marginal weight in the revealed social welfare ...of tax reforms that are Pareto improving over the status quo ...marginal ...
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Environmental tax in a green market
... In this paper, we focus on a specific environmental policy - an emission tax – and its capacity to encourage firms to improve the environmental quality of their product, when competing in a green market. We assume ...
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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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Tax : une oncoprotéine virale qui aime les CREB sucrés !
... révèle une nouvelle activité de l’onco- protéine Tax au sein de la cellule hôte, à savoir sa capacité à détourner la machinerie de O-GlcNAcylation pour favoriser l’expression du génome viral. Cette nouvelle ...
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