Search Results - subject:"Tax reform"

Impact of tax reforms in applied models : which functional forms should be chosen for the demand system? : theory and application for Morocco

Abdelkhalek, Touhami; Boccanfuso, Dorothée - 2022

Persistent link: https://www.econbiz.de/10012884503

Local property tax reform and municipality spending efficiency

Afonso, António; Venâncio, Ana - 2022

We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the … 2011, and then we rely in a panel data set to estimate how the tax reform affected the efficiency scores. Results of the … analysis show that average input efficiency scores declined from 0.575 before the tax reform to 0.488 after the tax reform …

Persistent link: https://www.econbiz.de/10012803767

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2022

The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...

Persistent link: https://www.econbiz.de/10013093055

Guinea-Bissau : second review under the staff monitored program-press release; and staff report

Internationaler Währungsfonds - 2022

Persistent link: https://www.econbiz.de/10013169013

Fertility and family labor supply

Jakobsen, Katrine Marie; Jørgensen, Thomas H.; Low, Hamish - 2022

We study the role of fertility adjustments for the labor market responsiveness of men and women. First, we use longitudinal Danish register data and tax reforms from 2009 to provide new empirical evidence on asymmetric fertility adjustments to tax changes of men and women. Second, we quantify...

Persistent link: https://www.econbiz.de/10013201692

Taxes, risk taking, and financial stability

Kogler, Michael - 2022

Persistent link: https://www.econbiz.de/10013252949

The 2003 tax reform and corporate payout policy in the US

Danilo, Stojanović - 2022

Persistent link: https://www.econbiz.de/10013262645

Pareto-improving optimal capital and labor taxes

Greulich, Katharina; Laczó, Sarolta; Marcet, Albert - 2022

Persistent link: https://www.econbiz.de/10013359204

Participation of environmental taxes in government expenditures for environmental protection : the case of selected EU countries

Stojanović, Milos; Becić, Sonja; Stojanović, Goran - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 13 (2022) 1, pp. 11-18

Persistent link: https://www.econbiz.de/10013342013

Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Persistent link: https://www.econbiz.de/10013337674

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