Search Results - subject:"deduction"

Higher minimum wage, stagnant income? : the case of women's work hours in Japan

Mori, Yuko; Okudaira, Hiroko - 2025

Persistent link: https://www.econbiz.de/10015398600

Determinants to the adoption of energy-efficient retrofits and the role of policy measures

Filippini, Massimo; Kumar, Nilkanth - In: Applied economics letters 31 (2024) 10, pp. 885-892

Persistent link: https://www.econbiz.de/10014557906

Assessing the impact of fiscal incentives on the investment feasibility of geothermal projects in Indonesia : a value-at-risk approach

Susmanto, Andi; Hidayatno, Akhmad; Setiawan, Andri Dwi; … - In: International Journal of Energy Economics and Policy : IJEEP 16 (2026) 2, pp. 788-808

Persistent link: https://www.econbiz.de/10015620426

The impact of governmental regulations on housing market : findings of a meta-study of empirical literature

Kholodilin, Konstantin - 2025

Housing markets are affected by a large variety of factors. Among them, governmental regulations play an important role. Besides desired effects, all these policies exert a number of side effects, some of which can even offset the desired effects. In addition, different policies can cancel out...

Persistent link: https://www.econbiz.de/10015373983

Optimal income tax deductions for mixed business and personal expenditures

Goldin, Jacob; Köhne, Sebastian; Lawson, Nicholas - 2024

characterize the Pareto optimal income tax deduction for such mixed-purpose expenditures within a generalized Atkinson …-Stiglitz model. Pareto optimality requires a partial deduction for mixed-purpose expenditures, where the deduction rate depends on … deduction rate or a fixed income tax schedule. Our results provide a rationale for non-uniform commodity taxation, distinct from …

Persistent link: https://www.econbiz.de/10015164622

Tax incentives and export diversification : evidence from China's replacing business tax with value-added tax reform

Fu, Qiuyao; Zhang, Donghao - In: Economies : open access journal 14 (2026) 2, pp. 1-24

Tax incentives play a crucial role in enhancing firm dynamism and aiding a nation in becoming a significant trade power. Drawing on data from the Annual Survey of Industrial Firms Database and the Chinese Customs Database for the period 2010 to 2013, this study employs a...

Persistent link: https://www.econbiz.de/10015626036

EV competitiveness beyond incentives

Das, Shyamasis; Kaur, Tarandeep - 2026

Persistent link: https://www.econbiz.de/10015626559

Disentangling the distributional inequity of solar tax credits

Yang, Yuting - In: Energy economics 158 (2026), pp. 1-16

Persistent link: https://www.econbiz.de/10015644823

Tax relief on public and private pension contributions in Ireland

Doorley, Karina; Gubello, Michele - 2026

This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...

Persistent link: https://www.econbiz.de/10015633685

The effects of regional tax incentives and nonlocal investment on tax avoidance

Zhao, Renjie; Zhou, Xiaochang - In: China finance and economic review : CFER 15 (2026) 1, pp. 104-128

Tax incentives are important to promote economic growth and coordinate regional development, but the resulting "tax haven" also provides conditions for companies to avoid tax by investing in these places. Based on the 2008-2016 data of listed companies and their subsidiaries, we found that: (1)...

Persistent link: https://www.econbiz.de/10015639220