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Taxation, inequality, and poverty : evidence from Ukraine

Markina, Oksana - In: Central European economic journal 9 (2022) 56, pp. 1-18

recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a … taxation and social spending on inequality and poverty in individual countries. The dataset consists of data from the World … its redistributive policies. The article contributes to the academic literature on the impact of taxation on poverty and …

Persistent link: https://www.econbiz.de/10013198001

Efficient frontiers and fiscal stability : an ex-ante and ex-post application to the Irish public finances

McQuinn, Kieran; Roche, Maurice J. - 2016

Revenue from taxation has become more volatile after the global financial crisis. In this paper we provide a mean …-variance analysis for key taxation components in the Irish fiscal accounts. This approach is a useful complement to the more standard … analysis reveals that for a given taxation return, sourcing an increased amount of revenue from direct as opposed to indirect …

Persistent link: https://www.econbiz.de/10011535944

Technological change and earnings inequality in the U.S. : implications for optimal taxation

Brinca, Pedro; Duarte, João; Holter, Hans A.; … - 2023

redistributive gains from progressive taxation. …

Persistent link: https://www.econbiz.de/10013548732

Income taxation versus mangerial decisions

Wolowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 4, pp. 1-14

Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the...

Persistent link: https://www.econbiz.de/10010515534

Optimal Time-Consistent Taxation with Default

Karantounias, Anastasios G. - 2018

We study optimal time-consistent distortionary taxation when the repayment of government debt is not enforceable. The …

Persistent link: https://www.econbiz.de/10012931470

Taxes, Subsidies, and Knowledge : A Reply to Professor Oei

Simkovic, Michael - 2016

Persistent link: https://www.econbiz.de/10012994970

AI, Taxation, and Valuation

Soled, Jay A.; Thomas, Kathleen DeLaney - 2022

Virtually every tax system relies upon accurate asset valuations. In some cases, this is an easy identification exercise, and the exact fair market value of an asset is readily ascertainable. Often, however, the reverse is true, and ascertaining an asset’s fair market value yields, at best, a...

Persistent link: https://www.econbiz.de/10013290580

Saving social security

Lane, Edward - 2024

For more than 25 years, the Social Security Trust Fund has been projected to run out of money in 2033 (give or take a few years), potentially causing benefits to be severely reduced in the absence of corrective legislative action. Today (February 2024), projections are made by the Social...

Persistent link: https://www.econbiz.de/10014480253

Optimal redistribution : rising inequality vs. rising living standards

Ferriere, Axelle; Grübener, Philipp; Sachs, Dominik - 2024

standards. The workhorse models of optimal income taxation call for more redistribution as inequality rises. By contrast, living …

Persistent link: https://www.econbiz.de/10014551008

The Role of Tax in Choice of Location of Intellectual Property

Walpole, Michael - 2014

This article reports on, and draws conclusions from, an investigation designed to gain insights into the extent to which tax is a motivator when large multinational companies choose where to develop, and ultimately locate valuable intellectual property (IP). The research undertaken by the...

Persistent link: https://www.econbiz.de/10013044303