income tax rate
What Should the Optimal Income Tax Rate Be?
... optimal income tax rate given the utility function of an individual from pri- vate consumption and leisure consumption and given public utility from public good ...the tax imposition, while ...
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Confronting the sacred cow : the politics of work related tax deductions
... of tax reform in Australia over the past thirty years has shown that significant base-broadening measures (such as the GST) have only been successfully implemented after the formation of a broad reform coalition ...
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Short run and Long run Effects of Capital Taxation on Innovation and Economic Growth
... capital income tax rate has both a positive tax-shifting e¤ect and a negative consumption e¤ect on innovation and economic ...capital tax rate has an unambiguously positive e¤ect ...
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The Depreciation Impact of the Profit and Activity Development Carried out by an Economic Operator
... the income tax rate is recorded (for example when the income tax rate in Romania switched from 25% to 16%, there were advantaged the economic operators who used the accelerated ...
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Measuring the Effects of Corporate Tax on Corporate Income: The Role of Corporate Income Tax Incentives at Regimanuel Gray (Ghana) Ltd
... of tax incentives is spot-on, then plummeting the corporate income tax rate for Ghanaian compa- nies that generate low-cost housing is prospective to dynamize curiosity in this form of ...
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Optimal labor income tax volatility with credit frictions
... labor-income tax rate should be virtually co nstant over the business cycle (“labor tax ...labor-income tax rate in a simple growth model in which firms borrow to pay ...
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Country Specific Dynamic Optimal Capital Income Tax Rate
... the rate of economic growth, we require a new model to explain the differences in the tax rate on capital income in each ...optimal tax rate on capital income be- comes ...
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Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U S , 1970 2008
... personal income tax rate may not be the most efficient means of attempting to raise tax ...greater tax revenues, limiting the ability to itemize personal tax deductions may be a ...
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Income Tax Evasion Responses to Tax Rate and Tax Enforcement Rate
... different income tax rates for different levels of reported labor ...their income and the marginal value of their income tax ...linear income tax schedule in the presence ...
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Total State In Migration and Public Policy in the United States: A Comparative Analysis of the Great recession and the Pre and Post Great Recession Years
... personal income tax rate in state ...personal income tax paid by residents of state j, expressed as a percentage of the average family income in state ...in-migration rate ...
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Optimal Taxation of Asset Income with Endogenous Government Consumption: Theory, Estimation and Welfare
... the tax rate on asset income changes to a new fixed value and then never changes again, but using the values of g and γ that correspond to the unconstrained estimates from columns (1)a and (1)b in ...
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Tax planning by firms and tax competition by goverments
... T h e Zodrow-M ieszkowski-W ilson model cap tu res th e concerns of policym ak ers th a t th e increase in intern atio n al capital m obility observed in th e post-w ar period will lim it th e ir ability to provide ...
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Ageing Health and Retirement in Europe: Time Use, Health and Retirement. ENEPRI Research Report No. 3, 1 September 2004
... replacement rate is higher as shown ...total income is lower before the pensionable ...replacement rate and the value of foregone domestic work are lower for ...
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The Optimal Taxation of Asset Income when Government Consumption is Endogenous: Theory, Estimation and Welfare
... the tax rate on asset income changes to a new fixed value and then never changes again, but using the values of g and γ that correspond to the unconstrained estimates from columns (1)a and (1)b in ...
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The Optimal Taxation of Asset Income when Government Consumption is Endogenous: Theory, Estimation and Welfare
... taxing income, on which sources of income should the burden fall? In this paper I consider a general optimal growth model, one in which there is a direct link between either aggregate net output or the ...
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The Effect of Fiscal Incentives on Business R&D
... Summary statistics are reported in Table 2. The dummy variable for companies investing in R&D (R&DC) shows that on average 17.2% of sample observations records a positive value of R&D expenditure. The ...
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Estimating the Revenue Impacts of Tax Harmonisation
... between tax reforms and s ectoral allocation of resources, starting from Harberger’s (1962) classic analysis of the corporate tax and including Fullerton and Henderson (1987), Gravelle and Kotlikoff (1989), ...
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Reform of Income Taxes as a Part of Public Budgets Stabilisation
... to income tax. Taking into consideration tax reliefs for children, hence comparing childless employees before the reform and after the reform – the taxpayers who taxed their income at least in ...
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Legislative turnover, fiscal policy, and economic growth: evidence from U S state legislatures
... In theory, higher turnover can have opposing e ff ects on capital spend- ing. On one hand, high turnover can make a legislator care little about future services, and so favor current spending over capital spending. On ...
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Push development terms on tax equations as 2nd tier government industry exploratory partner
... tandem basically. This gives a good taxation primary account covering responsibilities of the independent characteristic groups (intrinsic and exploratory) as balancing their sides of a mutually industry. The next two, ...
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