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IRS as loan shark : tax compliance with borrowing constraints

Andreoni, James - In: Journal of public economics 49 (1992) 1, pp. 35-46

Persistent link: https://www.econbiz.de/10001131477

Does big data tax administration expand bank credit loans?

Li, Xinwu; Ling, Zixi; Li, Zhe; Zhu, Liyi - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-17

the relationship between big data tax administration and corporate bank credit in emerging markets. Our results show that … administration improves the quality of corporate information disclosure, facilitating access to bank credit loans. We find that big … the credit market. …

Persistent link: https://www.econbiz.de/10015051142

Payment risk and bank lending

Li, Ye; Li, Yi - 2021

payment risk on bank lending, bridging the literatures on payment systems and credit supply. An interquartile increase in …Deposits finance bank lending and serve as means of payment for bank customers. Under uncertain payment flows, deposits … are debts with random maturities. Payment outflows drain reserves, and the risk is most prominent when funding markets are …

Persistent link: https://www.econbiz.de/10012816444

Bank credit and money creation on payment networks : a structural analysis of externalities and key players

Li, Ye; Li, Yi; Sun, Huijun - 2021

This paper documents a strong connection between payment system and credit supply. The dual role of deposits as … banks that have a disproportionately large influence on credit supply due to their special positions in the payment … financing instruments for banks and means of payment for bank customers implies spillover effects of bank lending. After a bank …

Persistent link: https://www.econbiz.de/10012816483

How to manage value-added tax refunds

Pessoa, Mario; Okello, Andrew Kazora; Świstak, Artur; … - 2021

The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT...

Persistent link: https://www.econbiz.de/10012533677

The impact of the National Credit Act on residential mortgage lending in South Africa

Boonzaaier, Catherine; Chisasa, Josepf - In: The journal of applied business research 34 (2018) 3, pp. 533-543

Persistent link: https://www.econbiz.de/10011889745

Taxpayer service provision and tax compliance : evidence for large taxpayers in Jamaica

Small, Oronde; Brown, Leanora - In: Public finance review : PFR 48 (2020) 2, pp. 250-277

Persistent link: https://www.econbiz.de/10012167062

The Monetary Transfers in Banking Practice (I) (Means and Instruments of Payment)

Ionescu, Ion Gr. - In: Knowledge Horizons - Economics 3 (2011) 3-4, pp. 125-129

The banking products and services reveal their great diversity. Some of the services are not yet launched on the financial and banking Romanian market, but others are already present in the offer of the banks, not presenting though an increased interest for clients. The financial/ banking...

Persistent link: https://www.econbiz.de/10010700106

The Monetary Transfers in Banking Practice (II) (Other Services Offered by Banks as Means and Instruments of Payment)

Ionescu, Ion Gr. - In: Knowledge Horizons - Economics 3 (2011) 3-4, pp. 118-124

Persistent link: https://www.econbiz.de/10010700112

Macroeconomics without the LM : a post-Keynesian perspective

Palley, Thomas - 2008

Romer (2000) provides an alternative model to the AS/AD and IS/LM models that abandons the LM schedule by having the short-term interest rate set by the central bank. His framework acknowledges the critical role of the central bank in determining short-term interest rates, which moves mainstream...

Persistent link: https://www.econbiz.de/10003772306