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Gerstenbluth, Mariana; Rossi, Máximo; Triunfo, Patricia - In: Estudios de economía 35 (2008) 1, pp. 65-78

We analyze data on happiness for Argentina and Uruguay. The focus is put on self-reported health status as a key aspect … in increasing happiness levels. Then, the probabilty of being happy is estimated by probit models. Results show that the … main relationship is between happiness and health status. Whether this is a causal effect or a correlation, is not clear …

Persistent link: https://www.econbiz.de/10009959086

Participation, growth and social poverty : social capital in a homogeneous society

Antoci, Angelo; Sacco, Pier Luigi; Vanin, Paolo - In: The open economics journal 1 (2008), pp. 1-13

We introduce social capital accumulation into a neoclassical model, showing how it differs from physical and human capital accumulation. We take the view that social capital is crucial to the enjoyment of socially provided goods and that it is mainly accumulated by means of participation to...

Persistent link: https://www.econbiz.de/10010080116

The analysis of training needs in public institutions operating in health care sector in the Podkarpacie Province

Skica, Tomasz; Rodzinka, Jacek - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 1, pp. 85-101

The article is an attempt at diagnosing training needs of the employees of units operating in health care sector in the Podkarpacie Province. In times of permanent changes affecting each sphere of economy, providers of health care services cannot afford to remain outside this trend. Improving...

Persistent link: https://www.econbiz.de/10010009379

The Portuguese non-observed economy

Afonso, Oscar; Gonçalves, Nuno - In: Advances in management & applied economics 1 (2011) 2, pp. 23-57

This paper aims to contribute to a better understanding of the volume of the Non-Observed Economy (NOE) in Portugal, by estimating, based on MIMIC models (multiple indicators multiple causes), its path in the period 1977-2008. On the one hand, given the influence of the tax burden, the burden of...

Persistent link: https://www.econbiz.de/10009958474

The individual taxpayer utility function with tax optimization and fiscal fraud environment

Pankiewicz, Paweł - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 3, pp. 52-58

In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two...

Persistent link: https://www.econbiz.de/10009959720

Underreporting of earnings and the minimum wage spike

Tonin, Mirco - In: IZA Journal of European Labor Studies 2 (2013), pp. 1-18

This paper contributes to the policy debate on minimum wage by highlighting its role in enforcing compliance with fiscal rules in economies where underreporting of earnings is widespread. First, I propose a simple model exploring the interaction between the minimum wage and underreporting of...

Persistent link: https://www.econbiz.de/10010118878

Tax burden and foreign direct investment : theory and practice in Vietnam

Nguyn Huu Cung; Hua, Liu - In: Advances in management & applied economics 3 (2013) 3, pp. 85-103

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to...

Persistent link: https://www.econbiz.de/10010148038

Unternehmensbesteuerung : hohe Gewinne - mäßige Steuereinnahmen

Bach, Stefan - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 22/23, pp. 3-12

Bezieht man das Aufkommen der Unternehmensteuern auf die Gewinngrößen der volkswirtschaftlichen Gesamtrechnungen, so zeigt sich für den Zeitraum von 2001 bis 2008 eine durchschnittliche Steuerbelastung der Unternehmen von 21 Prozent. Dieser effektive Steuersatz ist erheblich niedriger als die...

Persistent link: https://www.econbiz.de/10010148256

Reformvorschläge zur Einkommensteuer : mehr echte und weniger kalte Progression

Bach, Stefan; Haan, Peter; Ochmann, Richard - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 30, pp. 3-12

Im Vorfeld der Bundestagswahl haben die Parteien ihre Pläne zum Einkommensteuertarif und zur Besteuerung der Kapitaleinkünfte vorgelegt. Während die Regierungsparteien Entlastungen im mittleren und höheren Einkommensbereich über einen Abbau der kalten Progression vorschlagen, wollen die...

Persistent link: https://www.econbiz.de/10010160877

Familiensplitting der CDU/CSU : hohe Kosten bei geringer Entlastung für einkommensschwache Familien

Ochmann, Richard; Wrohlich, Katharina - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 36, pp. 3-11

Die CDU/CSU schlägt in ihrem Wahlprogramm unter dem Stichwort Familiensplitting vor, das Kindergeld um 35 Euro pro Monat zu erhöhen und den Kinderfreibetrag auf die Höhe des Grundfreibetrags für Erwachsene anzuheben. Dies würde nach Berechnung des DIW Berlin Familien mit Kindern...

Persistent link: https://www.econbiz.de/10010185913