Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016
Sign Up to like & getrecommendations! Published in 2020 at "Empirica"
DOI: 10.1007/s10663-018-9419-5
Abstract: In this paper we decompose the change of the aggregate tax burden on labor in Austria. Our approach allows us to identify the impact of parametric changes in the tax and social security system, of… read more here.
Keywords: tax; labor; tax rate; implicit tax ... See more keywords
Entrepreneurship and personal income tax: evidence from Canadian provinces
Sign Up to like & getrecommendations! Published in 2019 at "Small Business Economics"
DOI: 10.1007/s11187-019-00226-w
Abstract: This paper employs the dynamic panel estimation method to investigate the effects of the top personal income tax rate on entrepreneurship as proxied by the employer business entry rate using data from Canadian provinces over… read more here.
Keywords: income tax; personal income; tax rate; income ... See more keywords
Environmental regulation and responses of local governments
Sign Up to like & getrecommendations! Published in 2020 at "China Economic Review"
DOI: 10.1016/j.chieco.2020.101421
Abstract: Abstract In 1998, China approved the setup of two control zones and implemented stringent environmental regulation in these zones. This policy enables us to use the difference-in-difference method to investigate local governments' responses to environmental… read more here.
Keywords: environmental regulation; tax rate; regulation responses; local governments ... See more keywords
Business and institutional determinants of Effective Tax Rate in emerging economies
Sign Up to like & getrecommendations! Published in 2021 at "Economic Modelling"
DOI: 10.1016/j.econmod.2020.02.011
Abstract: Abstract This paper studies the determinants of Effective Tax Rate (ETR) in emerging economies from a joint perspective, focusing on the BRICS (Brazil, Russia, India, China and South Africa) and MINT (Mexico, Indonesia, Nigeria and… read more here.
Keywords: tax; determinants effective; tax rate; business ... See more keywords
The political economy of contributive pensions in developing countries
Sign Up to like & getrecommendations! Published in 2019 at "European Journal of Political Economy"
DOI: 10.1016/j.ejpoleco.2019.01.002
Abstract: Abstract This paper sheds light on the role of public institutions as a way to reduce tax evasion through a close link between payroll taxation and pension benefits. We use a political economy model in… read more here.
Keywords: tax rate; political economy; economy contributive; contributive pensions ... See more keywords
Tax rate design and support for mileage user-fees
Sign Up to like & getrecommendations! Published in 2020 at "Transport Policy"
DOI: 10.1016/j.tranpol.2020.04.017
Abstract: Abstract Road mileage user-fees (MUFs) remain an unpopular financing option to replace fuel taxes at the state level despite being viewed favorably by some policy experts and policymakers. We investigate the extent to which tax-rate… read more here.
Keywords: support; rate design; tax rate;
The tax-rate induced bond substitution hypothesis and the traditional textbook treatment of the relationship between tax-free and taxable bond yields
Sign Up to like & getrecommendations! Published in 2019 at "Applied Economics"
DOI: 10.1080/00036846.2019.1676876
Abstract: ABSTRACT This empirical study posits and tests the ‘tax-rate induced bond substitution hypothesis,’ wherein the propensity for bond buyers to substitute tax-exempt municipal bonds for taxable bonds in their portfolios is hypothesized to be an… read more here.
Keywords: tax; tax rate; interest rate; bond ... See more keywords
Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan
Sign Up to like & getrecommendations! Published in 2023 at "PLOS ONE"
DOI: 10.1371/journal.pone.0281101
Abstract: For a long time, governments of all countries have attached great importance to the development of underground economic activities. The reason is that the characteristics of the underground economy are hidden and the information disclosure… read more here.
Keywords: tax rate; tax; rate; tax revenue ... See more keywords
A Study of Perceived Ethicality of Low Corporate Effective Tax Rates
Sign Up to like & getrecommendations! Published in 2018 at "Accounting Horizons"
DOI: 10.2308/acch-51935
Abstract: SYNOPSIS: U.S. corporations have the ability to avoid paying domestic taxes to achieve an effective tax rate that is much lower than the statutory federal tax rate. This study evaluates the extent that individuals differ… read more here.
Keywords: tax; tax rate; perceived ethicality; tax rates ... See more keywords
Tax Rate of Management Control: The Mexican Income Tax Rates System for Resident and Non-Residents
Sign Up to like & getrecommendations! Published in 2021 at "Sustainability"
DOI: 10.3390/su13169202
Abstract: The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are:… read more here.
Keywords: tax; tax rate; management control; rate management ... See more keywords