Many analyses of capital gains taxation assume that actual realization-based taxes are economically similar to accrual-based taxes. In this paper, I show that realization and accrual taxes have quite different asset- price effects and incidence, due to differing effects on agents' marginal payoffs ...
She liked men and women, and she spoke of them - of kinglets she had known in the past; of her own youth and beauty; of the depredations of leopards and the eccentricities of love Asiatic; of the incidence of taxation, rack-renting, funeral ceremonies, her son-in-law (this by allusi...
As we have seen, legislation has an impact on the real property market. This is true even of legislation of a general nature. For example, the Monopolies and Restrictive Practices Act 1948 permits an investigation of tendering practices (for example, in the construction industry); the Health ...
IMPACT OF TAX, TRANSFER, AND EXPENDITURE POLICIES OF GOVERNMENT ON THE DISTRIBUTION OF PERSONAL INCOME IN CANADA This is a study of the first order incidence of government taxation and expenditure policies on the incomes of families and unattached individuals in Canad... DA Dodge - 《Review of ...
Thus, the new enforcement regime reduced the overall regressivity of the sales tax and indicates that the online shopping loophole contributed to the regressivity of the sales tax. Some recent research has recognized how administration and enforcement can impact key aspects of taxation.4 Hansen et ...
impact on consumers of housing, but that the changes in spending induced by the tax would cause its burden to be shared between consumers and landowners according to the elasticity of substitution between land and other market goods, and the location of the land with respect to the urban ...
change in terms of decreasing production, increased incidence of pests and diseases, increased frequency of natural disasters and overall impact on Indian ... KSK Kumar - World Bank, 被引量: 339发表: 2009年 Impact of climate change on Indian agriculture: adaptation and mitigation strategies. chang...
The study of tax incidence is important because, as a result of the different elasticities of demand and supply, the buyer and seller may not necessarily bear an equal share of the tax burden. This can impact the economic decisions of both the buyer and seller, which in turn can have an...
“good” one that has only few bankruptcies and induce a jump into the “bad” one, with a drastic fall in prices and a drastic increase in the number of bankruptcies. We then move on to study the impact of various policies (liquidity support by central banks, government purchases of ...
If the levying of new taxes on an elastic good, such as fine jewelry, occurs, most of the burden would likely shift to the producer as an increase in price may have a significant impact on the demand for the associated goods. Elastic goods are goods that have close substitutes or that ...