doi:10.2139/ssrn.454360criminal behaviorincome-producing crimescrimelabor supplytaxationThe existing literature on the effects of taxation on income-producing crimes lays claim to several important implications: first, that a pure income tax regimeSocial Science Electronic Publishing...
income taxGini coefficientwagessalaryredistributionDeals with the effects of income taxes on income distribution. It is widely believed that the individual income tax, with progressive tax rates, can reduce the inequality of income distribution or at least slowdown its growth. An attempt is made to ...
The present article integrates the effects of the tax regulations on the taxation of income from foreign corporations in the discounted cash flow method. The item to be assessed is foreign corporation that is allocated funds (equity capital or borrowed capital) by a domestic shareholder or an ...
The growing importance of international business has led economists to reconsider whether current systems of taxing international income are via... (展开全部) 我来说两句 短评 ··· 热门 / 最新 / 好友 还没人写过短评呢 我要写书评 The Effects of Taxation on Multinational Corporations的书评 ·...
The Effects of Real Estate Taxation System on the Real Estate Investment Behavior and Performance This study inquires into what effect the tax burden of investors, for typical taxes related to real estate investment; acquisition tax, comprehensive real estate holding tax, and transfer income tax, mi...
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influe
In the general equilibrium context, optimal excise taxation and optimal flat-rate income taxation are compared. In the excise tax regime, prices increase by more than the taxes. In the income tax regime, prices actually decline relative to the no-tax regime. In all of the examples given, ...
Shifts between current taxation and debt issue alter the timing of taxes, which induces a variety of intertemporal substitution effects. In some circumstan... R Barro - 《Robert Barro》 被引量: 0发表: 0年 Evaluation of the Effects of Reduced Personal and Corporate Tax Rates on the Growth Ra...
AN EMPIRICAL ANALYSIS OF THE EFFECTS OF A CHANGE IN THE MIX OF DIRECT AND INDIRECT TAXATION This paper analyzes macroeconomic and structural effects of a change in the tax mix. Consumption taxes are increased and P AYE income taxes reduced so as to maintain the real value of total disposable...
The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks 来自 Semantic Scholar 喜欢 0 阅读量: 388 作者:CD Romer,DH Romer 摘要: This paper investigates the impact of changes in the level of taxation on economic activity. We use the narrative record -- ...