Public budgetary rules and GDP growth: An empirical study on OECD and twelve european countries
Sign Up to like & getrecommendations! Published in 2018 at "Southern Economic Journal"
DOI: 10.1002/soej.12270
Abstract: We study the long‐term effects of budgetary rules on GDP growth rate and analyse the determinants of the short‐term GDP growth dynamics. For both a sample of 19 OECD and a subsample of 12 European… read more here.
Keywords: european countries; rules gdp; tax burden; gdp growth ... See more keywords
Wie sollte das Steuersystem in Deutschland reformiert werden?
Sign Up to like & getrecommendations! Published in 2017 at "Wirtschaftsdienst"
DOI: 10.1007/s10273-017-2150-1
Abstract: ZusammenfassungSeit langem hat es keine umfassende Reform im deutschen Steuersystem gegeben. Vor der Bundestagswahl und angesichts deutlicher und wohl auch längerfristiger gesamtstaatlicher Überschüsse werden zunehmend Vorschläge zur Entlastung der Steuerzahler gemacht. Dabei sind viele Aspekte… read more here.
Keywords: tax; die; sollte; tax burden ... See more keywords
Asymmetric reform bonus: The impact of VAT pilot expansion on China's corporate total tax burden
Sign Up to like & getrecommendations! Published in 2017 at "China Economic Review"
DOI: 10.1016/j.chieco.2017.02.003
Abstract: China's VAT pilot program began in Shanghai and was extended to eight provincial-level regions in 2012. We develop a simple model to explore whether and how the VAT pilot expansion affects corporate total tax burden.… read more here.
Keywords: vat pilot; tax; tax burden; total tax ... See more keywords
EVOLUTIONARY COMPETITION AND PROFIT TAXES: MARKET STABILITY VERSUS TAX BURDEN
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DOI: 10.1017/s1365100516000985
Abstract: The seminal cobweb model by Brock and Hommes reveals that fixed-point dynamics may turn into increasingly complex dynamics, as firms switch more quickly between competing expectation rules. While policy makers may be able to manage… read more here.
Keywords: tax burden; tax; profit; market stability ... See more keywords
‘Faulty’ fiscal illusion: examining the relationship between revenue diversification and tax burden in major US cities across the economic cycle
Sign Up to like & getrecommendations! Published in 2018 at "Local Government Studies"
DOI: 10.1080/03003930.2018.1433662
Abstract: ABSTRACT We investigate how revenue diversification affects tax burden in major U.S cities as it interacts with fiscal balance reported in the general fund over the economic cycle. We find that more diversified cities have… read more here.
Keywords: tax burden; revenue diversification; revenue;
Czech Household Tax Burden Estimation
Sign Up to like & getrecommendations! Published in 2018 at "Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis"
DOI: 10.11118/actaun201866061557
Abstract: This paper solves the question of the Czech households’ tax burden and its trend during the period from 2005 to 2015. Authors identified three groups of model Czech households based on the Czech Statistical Office… read more here.
Keywords: tax burden; tax; czech households; czech household ... See more keywords
Capital Placement in the Context of Effective Corporate Taxation in the V4 Countries
Sign Up to like & getrecommendations! Published in 2020 at "Montenegrin journal of economics"
DOI: 10.14254/1800-5845/2020.16-1.15
Abstract: Received October 02, 2018 Revised from October 30 23, 2019 Accepted December 02, 2019 Available online March 15, 2019 As globalization unfolds, economic space opens up. The opportunities for investors to choose the most suitable… read more here.
Keywords: tax; tax burden; capital placement; corporate taxation ... See more keywords
Model for Calculating the Maximum Permissible Tax Burden in Amur Region in the Context of the Implementation of Largest Investment Projects
Sign Up to like & getrecommendations! Published in 2018 at "Economy of region"
DOI: 10.17059/2018-1-23
Abstract: According to the Government of the Amur region, tax collection from the implementation of investment projects was tightly controlled from 2016, because of the region’s high debt load. This situation requires assessing the acceptability of… read more here.
Keywords: tax; tax burden; investment; amur region ... See more keywords
The Tax Burden on Wastewater and the Protection of Water Ecosystems in EU Countries
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DOI: 10.3390/su10010212
Abstract: 80% of all wastewater is discharged into the environment without first eliminating contaminants, and the consequences are cause for concern. The ecotaxes levied on effluents in many developed countries are aimed at preventing and minimizing… read more here.
Keywords: tax burden; water; wastewater; burden wastewater ... See more keywords
Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises
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DOI: 10.3390/su11030741
Abstract: Tax burden outlier inhibits the growth of small and micro enterprises. This paper introduces the risk allocation of tax burden to measure the tax burden outlier. Using a time-varying nonparametric benchmark and path model, this… read more here.
Keywords: tax; risk allocation; small micro; tax burden ... See more keywords