Keyword: taxation

Found 32 papers in total
Tax Sharing in Insurance Markets: A Useful Parameterization
Tax Sharing in Insurance Markets: A Useful Parameterization
2014,
We use a principal–agent framework to evaluate the economic impacts of imposing...
Designation and influence of household increasing block electricity tariffs in China
Designation and influence of household increasing block electricity tariffs in China
2012,
Electricity is the guarantee of normal life, and the electricity price is widely...
In search of redistribution‐effective carbon tax regime
In search of redistribution‐effective carbon tax regime
2012,
This paper runs extensive numerical experiments to find the global...
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
2011,
The Homeland Investment Act provided a tax holiday for the repatriation of foreign...
Municipal Debt and Marginal Tax Rates: Is There a Tax Premium in Asset Prices?
Municipal Debt and Marginal Tax Rates: Is There a Tax Premium in Asset Prices?
2011,
We study the marginal tax rate incorporated into short‐term municipal rates...
Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume
Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume
2006,
We propose that ex-dividend day excess volume is motivated by tax heterogeneity among...
Shipping taxation: perspectives and impact on flag choice
Shipping taxation: perspectives and impact on flag choice
2011,
The tax treatment of the shipping industry over the last 30 years exhibits alternative...
The tax treatment of company cars, commuting and optimal congestion taxes
The tax treatment of company cars, commuting and optimal congestion taxes
2011,
In Europe, the preferential tax treatment of company cars implies that many employees...
What is greener than a VMT tax? The case for an indexed energy user fee to finance us surface transportation
What is greener than a VMT tax? The case for an indexed energy user fee to finance us surface transportation
2011,
Charging highway users per mile has been proposed as a replacement for the US motor...
Public Disclosure Programs vs. traditional approaches for environmental regulation: Green goodwill and the policies of the firm
Public Disclosure Programs vs. traditional approaches for environmental regulation: Green goodwill and the policies of the firm
2011,
A Public Disclosure Program (PDP) is compared to a traditional environmental...
Progressive and merging‐proof taxation
Progressive and merging‐proof taxation
2011,
We investigate the implications and logical relations between progressivity (a...
How unobservable bond positions in retirement accounts affect asset allocation
How unobservable bond positions in retirement accounts affect asset allocation
2011,
Many tax‐codes around the world allow for special taxable treatment of savings...
A tax consumption regulator in an open economic system
A tax consumption regulator in an open economic system
2010,
We consider a mathematical model for an open economic system including a tax regulator...
From Monterrey to Doha: Taxation and Financing for Development
From Monterrey to Doha: Taxation and Financing for Development
2010,
Ill‐conceived tax policies cost developing countries vast sums of public...
Government website service quality: a study of the Irish revenue online service
Government website service quality: a study of the Irish revenue online service
2010,
Online taxation systems have been among the most successful of e‐government...
Optimal tax depreciation with loss carry-forward and backward options
Optimal tax depreciation with loss carry-forward and backward options
2011,
The choice of depreciation method from among straight-line and accelerated methods can...
Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I ‐ Trade Reform
Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I ‐ Trade Reform
2010,
This is the first of two articles evaluating the nature and extent of, and possible...
Personal taxes, endogenous default, and corporate bond yield spreads
Personal taxes, endogenous default, and corporate bond yield spreads
2006,
Term structure models have often been criticized for failing to explain satisfactorily...
Designing and implementing an intellectual capital management system: applying the Meritum Guidelines in practice
Designing and implementing an intellectual capital management system: applying the Meritum Guidelines in practice
2007,
This paper reports a case study on the design and implementation of an Intellectual...
Optimal taxation in national economies. Net income entropy, weighted incomes-inequalities and fuzzy saving propensities
Optimal taxation in national economies. Net income entropy, weighted incomes-inequalities and fuzzy saving propensities
2005,
The paper deals with the optimal taxation in national economies as defined by a...
Optimal environmental taxation, R&D subsidization and the role of market contract
Optimal environmental taxation, R&D subsidization and the role of market contract
2003,
The paper examines the optimal environmental policy in a differentiated goods duopoly...
The property tax and public education: Are state-initiated tax cuts sustainable?
The property tax and public education: Are state-initiated tax cuts sustainable?
2003,
During the 1990s many states used budget surpluses to refinance public education and...
Optimal taxation policy maximum-entropy approach
Optimal taxation policy maximum-entropy approach
2003,
The object of this paper is firstly to present entropic measure of income inequality...
Detecting abnormal pricing in international trade: The Greece–USA case
Detecting abnormal pricing in international trade: The Greece–USA case
2003,
Government authorities, international lending agencies, and private sector firms try...
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