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University students' preferences about savings and investments at individual and national level in the 21st century : the case of Turkey
Yumurtaci, Aynur; Bagis, Bilal - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 4, pp. 485-202
This paper aims to capture the favored both national and individual saving and investment perceptions of the Turkish youth. Also, the research contributes to the understanding of the common preferences of the youth and focuses on perceptions over their home country's saving-investment decisions....
Persistent link: https://www.econbiz.de/10012817852
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Corporate income tax rates in the eu member states : why lower means better
Karpowicz, Andrzej - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 32-48
Governments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …
Persistent link: https://www.econbiz.de/10011967336
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The origins of state capacity: property rights, taxation, and politics
Besley, Timothy; Persson, Torsten - In: The American economic review 99 (2009) 4, pp. 1218-1244
Persistent link: https://www.econbiz.de/10003896723
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The role of automatic stabilizers in business cycle : the case of Indonesia
Kuncoro, Haryo - In: European journal of government and economics : EJGE 10 (2021) 2, pp. 167-184
The use of large fiscal stimulus packages to dampen the impact of Covid-19 recently has raised concerns about the effectiveness of the discretionary fiscal policy. This paper aims at analysing the feasibility of automatic fiscal stabilisers to mitigate economic fluctuations in the case of...
Persistent link: https://www.econbiz.de/10013174018
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Gender and the tax compliance puzzle : does gender influence taxpayers’ behaviour towards tax compliance? : evidence from Rwanda
Twesige, Daniel; Rutungwa, Eugene; Misago, Isaie Kadhafi; … - In: Cogent business & management 11 (2024) 1, pp. 1-19
This study analyzed whether gender is an important factor in explaining the behaviour of taxpayers towards tax … towards tax compliance across gender. Primary data was collected from 390 taxpayers using a closed-ended questionnaire set … towards tax compliance of which 84.23% is for male taxpayers while 71.86% is for female taxpayers. The results further …
Persistent link: https://www.econbiz.de/10014529392
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The portfolio theory of inflation and policy (in)effectiveness
Bossone, Biagio - 2019
The analysis of open macroeconomies typically assumes (implicitly or explicitly) that resource allocation decisions are taken by domestic agents. The Portfolio Theory of Inflation (PTI) developed in this study assumes that some critical allocation decisions are taken by global investors and...
Persistent link: https://www.econbiz.de/10012012446
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Impacts of direct and indirect tax reforms in Vietnam : a CGE analysis
Bhattarai, Keshab; Dung Thi Kim Nguyen; Chan Van Nguyen - In: Economies : open access journal 7 (2019) 2/50, pp. 1-36
The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the … economy-wide impacts of taxes in Vietnam. It examines two tax reform scenarios based on the tax reform plan proposed by the … Vietnam Ministry of Finance. The first scenario is increasing the value-added tax (VAT) rate to 12% from the current 10% rate …
Persistent link: https://www.econbiz.de/10012021631
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A recursive dynamic computable general equilibrium analysis of value-added tax policy options for Nigeria
Aminu, Alarudeen - In: Journal of economic structures : JES; the official … 8 (2019) 22, pp. 1-38
The study investigates how government can implement an increase in the rate of value-added tax (VAT) to ensure that the … first year). Government revenue (divided into VAT, tax and total revenue) registers the highest percentage changes under 2 …
Persistent link: https://www.econbiz.de/10012033899
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The portfolio theory of inflation and policy (in)effectiveness revisited : corroborating evidence
Bossone, Biagio; Cuccia, Andrea - 2020
This study revisits and tests empirically the Portfolio Theory of Inflation (PTI), which analyzes how the effectiveness of macroeconomic policy in open and globally financially integrated economies is influenced by global investor decisions (Bossone, The portfolio theory of inflation and policy...
Persistent link: https://www.econbiz.de/10012140238
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Assessment of budget sustainability in Sarawak
Puah, Chin-Hong; Evan Lau; Teo, Hui-fern - 2012
This study reexamines the sustainability of budget stance of Sarawak state, 1970-2008. Using the intertemporal borrowing constraint as a framework, the study tests the long-run relationship between government revenue and expenditure. Empirical results demonstrate a long-run equilibrium...
Persistent link: https://www.econbiz.de/10009706321