Taxable Capacity, Incidence of Taxation and the Tax BurdenD.I. Trotman-Dickenson PhD, MScEcon, BCom
In (B) panels, instead of using the deadlines for adoption as before, the graph shows the relatives changes of the treated around the announcement dates, that is when deadlines were announced. In top panels (i), results are estimated using the 2013Q2–2017Q4 balanced sample of all firms ...
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Scholars mainly use two methodologies: the burden-benefit incidence approach and the monetary flow approach.Footnote 22 The two methodologies could give different FBs for some regions, so the results may vary depending on the approach used. Broadly, the burden-benefit approach allocates income to ...
(Am Econ Rev 70(3):312–326,1980) Almost Ideal Demand System (AIDS) and Banks et al.’s (Rev Econ Stat 79(4):527–539,1997) Quadratic AIDS. Using Irish Household Budget Survey data, we show that tax reform results exhibit a low degree of sensitivity to changes in the underlying ...
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where 1𝑛1n presents an 𝑛 ×1n ×1 vector (full of ones), 𝐼𝑝Ip is defines the identity matrix of order P, 𝑥̲=(∑𝑛𝑖𝑊𝑖𝑥𝑖)∑𝑛𝑖𝑊𝑖x¯=∑inWixi∑inWi and W is a square matrix of dimension n, defined diagonal and contains incidence weights. The...
This therefore implies that policy intervention and managerial strategies need to consider not only the firm size but also the ownership type if the intention is to reduce the incidence of tax avoidance behavior, a crucial element in the tourism sector [13,14,22]. 6. Practical Implications for...
It is more closely related to the ecological environment and human health (such as increasing the incidence of respiratory infections). Therefore, two pollutants, SO2 and NO2, are selected in this paper and measured from two indicators of emission scale and intensity. The emission scale is the ...
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