Search Results - subject:"Tax Reforms"

Did you mean: subject:"Tax reform" (14,526 results)

Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025

We study whether receiving a monetary gift from parents increases the intensity of parent-child social contact. We use unique longitudinal data that follows adult children and their older parents for more than a decade (between 2004 and 2015) across various European countries. We first document...

Persistent link: https://www.econbiz.de/10015339090

Gifts That Bind

Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025

Persistent link: https://www.econbiz.de/10015339554

The Political Economy of Joint Taxation

Bierbrauer, Felix J.; Boyer, Pierre C.; Peichl, Andreas; … - 2025

Joint taxation of married couples represents a puzzle for welfare economics. We investigate whether political economy forces can explain its persistence. We develop sufficient statistics to determine whether a reform towards individual taxation would garner majority support and apply this...

Persistent link: https://www.econbiz.de/10015398914

Evolution of Greek tax system

Asimakopoulos, Panagiotis - 2025

The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a...

Persistent link: https://www.econbiz.de/10015432600

Evolution of Greek tax system

Asimakopoulos, Panagiotis - 2025

Persistent link: https://www.econbiz.de/10015413539

Gifts that bind

Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025

Persistent link: https://www.econbiz.de/10015211765

Can tax incentives promote corporate digital transformation? : evidence from China's accelerated depreciation of fixed assets policy

Wang, Bao; Wang, Xueyi; Qin, Cheng - In: China finance and economic review : CFER 14 (2025) 2, pp. 108-128

financing constraints. These findings provide valuable insights for the government's fiscal and tax reforms aimed at empowering …

Persistent link: https://www.econbiz.de/10015432345

Gifts that bind

Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025

Persistent link: https://www.econbiz.de/10015206775

The political economy of joint taxation

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2025

Persistent link: https://www.econbiz.de/10015330407

Pareto-improvements, welfare trade-offs and the taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024

We develop a theory of tax reforms for a setting with multi-dimensional heterogeneity amongst taxpayers and multiple … characterization of the conditions under which Pareto- or welfareimproving tax reforms exist. We focus on one application, the taxation … theorems with this analysis yields sufficient statistics for the existence of Pareto- or welfare-improving tax reforms. In the …

Persistent link: https://www.econbiz.de/10015165964