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Electronic commerce and VAT burdens : e-commerce and taxation
Wille, Patrick - In: CESifo Forum 01 (2000) 3, pp. 17-23
Persistent link: https://www.econbiz.de/10011695627
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Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)
Gebauer, Andrea; Parsche, Rüdiger - In: CESifo DICE Report 01 (2003) 2, pp. 40-44
Persistent link: https://www.econbiz.de/10011696430
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Indirect Taxation and Redistribution: The Scope of the Atkinson-Stiglitz Theorem
Boadway, Robin; Pestieau, Pierre - 2002
The Atkinson-Stiglitz Theorem states that if labor is weakly separable from goods in household utility functions, differential commodity taxation should not be not part of an optimal redistributive tax system. This Theorem, which is arguable the most policy-relevant result to come out of the...
Persistent link: https://www.econbiz.de/10011940630
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Indirect taxation in vertical oligopoly
Peitz, Martin; Reisinger, Markus - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax incidence tend to be qualitatively similar to models...
Persistent link: https://www.econbiz.de/10010264586
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Indirect Taxation in Vertical Oligopoly
Peitz, Martin; Reisinger, Markus - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax incidence tend to be qualitatively similar to models...
Persistent link: https://www.econbiz.de/10010333942
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The relationship among innovative output, productivity, and profitability: a test comparing USPTO and EPO data
Santarelli, Enrico; Lotti, Francesca - 2007
biotechnology industry in Italy, whose firms, by definition, have Intellectual Property (IP) activities in their portfolios. For …
Persistent link: https://www.econbiz.de/10010263794
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Where do the brainy Italians go?
Constant, Amelie F.; D'Agosto, Elena - 2008
researchers who have at least a bachelor's from Italy and live abroad. There are three alternative country choices: the US …. Ceteris paribus, both push and pull factors are important. While having a Ph.D. from outside Italy predicts the UK choice …, having extra working experience from outside Italy predicts migration to other EU countries. Those who stay abroad …
Persistent link: https://www.econbiz.de/10010268850
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Where do the brainy Italians go?
Constant, Amelie F.; D'Agosto, Elena - 2008
researchers who have at least a bachelor's from Italy and live abroad. There are three alternative country choices: the US …. Ceteris paribus, both push and pull factors are important. While having a Ph.D. from outside Italy predicts the UK choice …, having extra working experience from outside Italy predicts migration to other EU countries. Those who stay abroad …
Persistent link: https://www.econbiz.de/10010271956
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The Italian block of the ESCB multi-country model
Angelini, Elena; D’Agostino, Antonello; McAdam, Peter - 2006
This paper documents the structure, estimation and simulation properties of the Italian block of the ESCB-multi-country model (MCM). The model is used regularly as an input into Eurosystem projection exercises and, to a lesser extent, in simulation analysis. The specification of the Italian...
Persistent link: https://www.econbiz.de/10011604706
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EMU and the adjustment to asymmetric shocks: the case of Italy
Amisano, Gianni; Giammarioli, Nicola; Stracca, Livio - 2009
at a time-varying VAR model of Italy’s relative performance compared with the rest of the euro area, spanning from 1976 …
Persistent link: https://www.econbiz.de/10011605174