Impact Incidence of Tax 经济学问题已解决已回答 税收的影响 税收发生率 IGCSE AS Cambridge AP 14 -- 5:28 App IGCSE Econ MCQ 0455 W18 QP11 Q14-17 经济学问题已解决已回答 把你的手机横过来 6 -- 4:09 App AS Econ MCQ 9708 W18 QP11 Q6-8 经济学问题已解决已回答 把你的手机横过来 11 --...
In both cases, businesses collect the tax, and the tax incidence is similar (households actually bear the cost), but there are different collection methods. The credit-invoice VAT is the most common version (ubiquitous in Europe, for instance), and it somewhat resembles a sales tax in its ...
tax incidenceenracinement managérialimpôts sur les sociétésincidence fiscaleinvestissementrentes informationnellesWe study how corporate taxation interacts with intrafirm incentive conflicts between shareholders and managers and how this interaction impacts the firm''s economic decisions and outcomes. In our...
Second, we examine the incidence of audits. The tax authority runs audits of tax declarations, and in case of incorrect filing, imposes penalties of around 20–40% of the unpaid tax. Third, we examine the difference between the preliminary income tax amount sent to the taxpayer by the ...
Endogenous quality and bargaining are important features of many markets but are typically omitted from studies of incidence. We develop a model with product upgrades and costly bargaining and find that tax rate pass-through only partially characterizes the welfare impact of taxation; consumers may res...
All of these risks – whether they come from externalities or internal disfunction – can be better managed with improved tax governance. This is the first area on which global businesses hoping to better manage tax risk and reduce the incidence of tax controversies should focus. ...
Childhood obesity incidence in the United States: a systematic review. Child Obes. 2016;12(1):1-11. doi:10.1089/chi.2015.0055 PubMedGoogle ScholarCrossref 37. Dimick JB, Ryan AM. Methods for evaluating changes in health care policy: the difference-in-differences approach. ...
Using data from the National Taxation Survey from 2009 to 2015, this paper conducts a quasi-natural experiment on the tax reduction reform of "replacing business tax with value-added tax" (RBTVT) in China to empirically explore the impact of the fiscal pressure caused by the turnover tax red...
We do not find evidence of heterogeneity in incidence between across income groups or consumption levels. Finally, estimates of simple demand system with Fisher vs. Exact Price Indices suggest that price measurement is likely to have an important impact on ex ante evaluations of the effectiveness ...
Tax incidence (or incidence of tax) is an economic term for understanding the division of a tax burden between stakeholders, such as buyers and sellers or producers and consumers. Tax incidence can also be related to the price elasticity of supply and demand. When supply is more elastic than ...