We conjecture that tax perception depends on the tax rate, the presentation of the tax and the experience subjects have with taxation. These conjectures are confirmed in four further treatments employing a direct and an indirect progressive tax scale. It turns out that simple at taxes are ...
VAT on financial services: the unanswered questions Financial services consist of contractual arrangements involving intermediation in monetary preferences spread over time, risks and persons. Value Added Ta... C Amand - 《Era Forum》 被引量: 4发表: 2008年 Indirect Taxation of Financial Services An...
We employ a semi-parametric technique - namely, a Finite Mixture model - to estimate an augmented version of the Barro (1990) model, in order to consider both direct and indirect effects of taxation on capital share parameters. The estimation technique allows to deal with unobserved heterogeneity...
On the Frontier of Procedural Innovation: Advance Pricing Agreements and the Struggle to Allocate Income for Cross Border Taxation This paper outlines a recent procedural innovation in the tax area, the Advance Pricing Agreement Program ("APA" program), and evaluates its success. Such ... Diane,...
This may weaken the political dimension of governance. Furthermore, large aid flows may have the perverse effect of reducing tax efforts, which may further undermine state building. Historically, taxation has been important in increasing the accountability and legitimacy of executive powers. Increases ...
Journal of Public Economics 1: pp. 97-119 CrossRef Ballard, C. L., Scholz, J. K., Shoven, J. B. The value-added tax: a general equilibrium look at its efficiency and incidence. In: Feldstein, M. eds. (1987) The effects of taxation on capital accumulation. University of Chicago...
Indirect or cross-side network effects happen when an increased number of users on the side of theplatformdrives up the value of the product or service offered for the other side of the platform. Indirect network effects aren’t necessarily symmetric. In other words, in some cases, increasing...
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, ...
Job location, on the other hand, is often allowed to implicitly vary by using a destination choice model for work trips, implicitly unconstrained. While there is a fair number of integrated land use and transport models able to model changes of residential location (see reviews by e.g. ...
The simulation of indirect tax reforms : the Institute for Fiscal Studies Simulation Program for Indirect Taxation (SPIT) Assessed perceptions of stress prior to quitting and at 1, 3, and 6 months following quit date. Self-reported smoking status was augmented by a bogus pipel... P Baker,S ...