Academic literature on the topic 'Distribution of tax burden'

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Journal articles on the topic "Distribution of tax burden"

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David, P. "  Distribution of the increased tax burden for agricultural products and food  in the Czech Republic." Agricultural Economics (Zemědělská ekonomika) 58, No. 5 (2012): 239–48. http://dx.doi.org/10.17221/58/2011-agricecon.

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The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Republic in late 2007 and 2008. At the same time, it identifies the size of the portion of the increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of VAT in the Czech Republic. The possible future changes in this field are considered on the basis of determining the values of the distribution of the increased tax burden. It also includes
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Azhar, B. A. "Distribution of Agricultural Tax Burden within the Sector." Pakistan Development Review 31, no. 4II (1992): 939–51. http://dx.doi.org/10.30541/v31i4iipp.939-951.

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Considerable work has been done on the estimation of tax burden on agriculture, but not enough on its distribution within the sector. The main estimators of tax burden are: Qureshi (1986), Qureshi (1987), Dorosch and Valdes (1990), Hamid, Nabi and Nasim (1~), Chaudhry and Kayani (1991) and Chaudhry and Maan (1991a). The estimates of the tax burden made by various authors are mutually not comparable due to differences in coverage, assumptions and methodologies used. The latest and the most comprehensive estimate of the total tax burden on agriculture is that of Chaudhry and Maan (1991a). The au
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Conrad, Daren, Daniel Muhammad, Betty Alleyne, and Kelly Dinkins. "Tax Burden Shifting: What Happened in Washington, D.C., During the 2007-2009 Recession?" Review of Black Political Economy 45, no. 2 (2018): 147–65. http://dx.doi.org/10.1177/0034644618791586.

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This study examined the effects of the 2007-2009 recession on the distribution of tax burdens within the District of Columbia by constructing a novel dataset via a fuzzy match between two administrative datasets. The findings revealed that homeowners with federal income less than zero experienced a lower tax burden, suggesting that the recession and its negative impact on income from capital gains contributed to a change in the tax burden. The findings also showed that in some cases, filers who reside in properties with high assessed values and who earn high wages accompanied by high capital l
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David, Petr. "The effects of increased VAT rates applied in the EU member states in 2014." Society and Economy 38, no. 3 (2016): 331–40. http://dx.doi.org/10.1556/204.2016.38.3.3.

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The European Union countries tend to strongly prefer indirect taxes. This tendency results in the increase of the value added tax rate. In the economic reality, the legal burden of the consumption tax is distorted and it consequently leads to distribution and shift to other entities participating in market transactions. The aim of the paper is twofold. First, to determine the primary value of the relative distribution of the burden on the seller and the buyer. Second, to adjust it for those values which suggest that the increase in the tax burden may result in a reduction in sales prices. Furt
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Baer, Werner, and Antonio Fialho Galvão. "Tax burden, government expenditures and income distribution in Brazil." Quarterly Review of Economics and Finance 48, no. 2 (2008): 345–58. http://dx.doi.org/10.1016/j.qref.2006.12.012.

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Schwartz, Libby. "Talmudic Approaches to the Distribution of the Tax Burden." Jewish Quarterly Review 81, no. 1/2 (1990): 93. http://dx.doi.org/10.2307/1455256.

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Lapov, D. E., and I. A. Mayburov. "Modelling of a relative income tax bracket-based progression with the effect of a slower tax burden growth." Journal of Tax Reform 7, no. 2 (2021): 160–72. http://dx.doi.org/10.15826/jtr.2021.7.2.096.

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This study aims to model the distribution of the tax burden in schedular progressive taxation and to describe the key characteristics of such models, in particular their differences from the models based on continuously increasing smooth functions of the relationship between the tax burden and the taxpayer's income. Our hypothesis is that the use of the Gompertz function to model the main indicators of tax burden distribution of the schedular progressive income tax will help us approximate and formalize the distribution of the tax burden in a relative income tax bracket-based progression. Our
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Egger, Peter H., Sergey Nigai, and Nora M. Strecker. "The Taxing Deed of Globalization." American Economic Review 109, no. 2 (2019): 353–90. http://dx.doi.org/10.1257/aer.20160600.

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This paper examines the effects of globalization on the distribution of worker-specific labor taxes using a unique set of tax calculators. We find a differential effect of higher trade and factor mobility on relative tax burdens in 1980–1993 versus 1994–2007 in the OECD. Prior to 1994, greater openness meant that higher income earners were taxed progressively more. However, after 1994, we document a globalization-induced rise in the labor income tax burden of the middle class, while the top 1 percent of workers and employees faced a reduction in their tax burden of 0.59–1.45 percentage points.
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BERNARD, VICTOR L., and CARLA HAYN. "INFLATION AND THE DISTRIBUTION OF THE CORPORATE INCOME TAX BURDEN." National Tax Journal 39, no. 2 (1986): 171–87. http://dx.doi.org/10.1086/ntj41792170.

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Angelopoulos, Konstantinos, Stylianos Asimakopoulos, and James Malley. "THE OPTIMAL DISTRIBUTION OF THE TAX BURDEN OVER THE BUSINESS CYCLE." Macroeconomic Dynamics 23, no. 06 (2017): 2298–337. http://dx.doi.org/10.1017/s1365100517000700.

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This paper analyzes optimal capital and labor income taxation for households differentiated by labor skill, income, and wealth, under a balanced government budget, over the business cycle. A model incorporating capital–skill complementarity in production and differential access to labor and capital markets is developed to capture the cyclical characteristics of the US economy, as well as the empirical observations on wage (skill premium) and wealth inequality. We find that optimal taxes for middle-income households are more volatile than the remaining taxes. Moreover, the government re-allocat
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Dissertations / Theses on the topic "Distribution of tax burden"

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Yuwono, Thalyta Ernandya. "Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/econ_diss/36.

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This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for developing countries. We utilize an applicable theoretical model by using standard labor supply model and summarize a tax avoidance model as the base of our elasticity estimation. The labor supply theoretical model suggests ambiguity of the labor supply decision and the tax avoidance model suggests that t
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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.

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Thesis (Ph. D.)--Georgia State University, 2008.<br>Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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Payeras, José Adrian Pintos. "A carga tributária no Brasil e sua distribuição." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/11/11132/tde-12082008-115340/.

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Esta pesquisa tem como objetivo principal desenvolver um modelo capaz de captar como mudanças nas alíquotas dos tributos afetam as diferentes classes de renda e quais são seus impactos na arrecadação do governo. A justificativa para desenvolver o estudo é que as autoridades públicas, no Brasil, não dispõem de mecanismos que permitam fazer tal análise e, provavelmente, esse é um dos motivos pelos quais não foi dada a devida atenção à forma como os impostos indiretos recaem sobre a população. O modelo desenvolvido no presente estudo requer três informações fundamentais: a carga tributária por fa
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Ivanova, Elena. "Daňové aspekty rozdělování zisku." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198471.

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The thesis focuses on the the distribution of profit from a tax perspective. The aim of the thesis is to determine how different tax conditions of distributed profit affect the taxpayer's tax burden. For the purpose of achieving the aim of this thesis the comparison of selected test cases of the distribution of profit was made. The thesis analyse the law conditions for distribution of profit in the legal system of the Czech Republic and the rules for the assessment of this area in the international context. The thesis is devoted to methods of avoiding double taxation at the national level and
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Matějková, Alena. "Daňové zatížení a sociální dávky." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-76995.

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The work defines the basic terms of the tax system in the Czech Republic ans also deals in detail with the description of social benefits. Trying to comprehend the amount of taxes and benefit and their impact on the state budget. Futher work is aimed at examining the share of labour income and social income, depending on the distribution of population in groups according to teir age, employment status and education.
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Silva, Rafael Vega Possebon da. "A extrafiscalidade no ICMS: seletividade, essencialidade, neutralidade e efeito indutor das normas tributárias à luz da Constituição Federal de 1988." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6876.

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Made available in DSpace on 2016-04-26T20:23:53Z (GMT). No. of bitstreams: 1 Rafael Vega Possebon da Silva.pdf: 943934 bytes, checksum: 414ccba44bc43a6e54eac961425da59e (MD5) Previous issue date: 2015-09-18<br>The present dissertation aims the analysis, from a legal standpoint, of the non-fiscal purposes of taxation related to the ICMS1, understood as the effects caused by the collection of this tax besides the generation of income to the State. Therefore, we start studying the economic effects of taxation, as well as the social and historical background that justifies tax imposition. From u
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Bhattacharya, Sandeep. "Aspects of Tax Spillovers: Is There a "Worldwide" Tax Burden?" Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/60.

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The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less developed countries while effectively indulging in a form of tax competition. This is important for many reasons especially since it may affect the distribution of income between countries, and influence the flow of capital. As globalization increases, “the race to the bottom” in taxation (which implies tax-cutting) suggests that these spillovers should be r
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Williams, Kelly Ann. "Alternative minimum tax: A middle class burden." CSUSB ScholarWorks, 2006. https://scholarworks.lib.csusb.edu/etd-project/2960.

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Since its inception in 1969, the Alternative Minimum Tax (AMT) has been utilized to keep taxpayers with higher income from taking advantage of loopholes and paying little or no income tax. This project presents an outline of what the AMT is, how it is calculated, and its history; and also illustrates why the AMT is no longer viable today.
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Bacher, Joseph F. "The alternative minimum tax : a growing burden on the middle class /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_bache_alter.pdf.

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Coelho, Ângelo José. "The Influence of the Tax Burden in Attacting Foreign Direct Investment." Dissertação, Faculdade de Economia da Universidade do Porto, 2009. http://hdl.handle.net/10216/45857.

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Books on the topic "Distribution of tax burden"

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Bogetić, Željko. Distribution of income and income tax burden in Bulgaria. World Bank, 1995.

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Plewka, Jörg. Fiscal discrimination between consumer groups: Tax burden distribution under price discrimination. Ruhr-Universität Bochum, 2007.

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Joseph, Nju Atabongawung, and Theresia Afeanyi Azia, eds. The distribution of expenditure tax burden before and after tax reform: The case of Cameroon. African Economic Research Consortium, 2006.

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Metcalf, Gilbert E. The distribution of tax burdens: An introduction. National Bureau of Economic Research, 2002.

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Poterba, James M. Lifetime incidence and the distributional burden of excise taxes. National Bureau of Economic Research, 1989.

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Atkinson, A. B. The distribution of the tax burden: 30 years after The theory of public finance. Suntory-Toyota International Centre for Economics and Related Disciplines, 1990.

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Mitrusi, Andrew W. The distribution of payroll and income tax burdens, 1979-1999. National Bureau of Economic Research, 2000.

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Poterba, James M. The distributional burden of taxing estates and unrealized capital gains at the time of death. National Bureau of Economic Research, 2000.

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Shui shou fu dan de si ci fen pei lun: Jian lun shi chang jing ji shui shou gai ge de li lun ji chu = Theory on four distributions of tax burden. Jinan chu ban she, 2003.

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Is the distribution of tax burdens and tax benefits equitable?: Hearing before the Committee on Finance, United States Senate, One Hundred Twelfth Congress, first session, May 3, 2011. U.S. G.P.O., 2011.

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Book chapters on the topic "Distribution of tax burden"

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Pittaki, Zoi. "Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989." In Worlds of Taxation. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90263-0_12.

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Gashenko, Irina V., Yuliya S. Zima, and Armenak V. Davidyan. "Tax Burden and Mitigation of Tax Payments." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_7.

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Willis, David O. "Reducing the Personal Tax Burden." In Business Basics for Dentists. John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118783368.ch4.

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Jacobs, Otto H., and Christoph Spengel. "Executive Summary." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_1.

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Jacobs, Otto H., and Christoph Spengel. "Introduction." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_2.

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Jacobs, Otto H., and Christoph Spengel. "Comparison of the effective tax burden over a ten year period for a base case scenario assuming the tax regimes for the fiscal year 1999." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_3.

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Jacobs, Otto H., and Christoph Spengel. "Sensitivity analysis." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_4.

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Jacobs, Otto H., and Christoph Spengel. "Effects of the German tax reform 2001." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_5.

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Jacobs, Otto H., and Christoph Spengel. "Changes of the effective average tax burden since 1995." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_6.

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Jacobs, Otto H., and Christoph Spengel. "Impact of hypothetical tax reforms in the EU." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_7.

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Conference papers on the topic "Distribution of tax burden"

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Pokrovskaia, Natalia V. "Tax Burden of Russian Oil Companies after Tax Consolidation." In International Conference «Responsible Research and Innovation. Cognitive-crcs, 2017. http://dx.doi.org/10.15405/epsbs.2017.07.02.100.

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He, Jiwei. "Effect of tax burden on income management." In 2017 4th International Conference on Industrial Economics System and Industrial Security Engineering (IEIS). IEEE, 2017. http://dx.doi.org/10.1109/ieis.2017.8078567.

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Olena, Sydorovych, Bashutska Oksana, Buiak Lesia, and Kolinets Lesya. "Calculation of Tax Burden Based on Behavioral Models." In 2019 9th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2019. http://dx.doi.org/10.1109/acitt.2019.8779919.

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Ordynskaia, Elena. "TO THE QUESTION OF TAX BURDEN ON INDIVIDUALS." In 5th International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018/1.3/s03.055.

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Konôpková, Zlatica. "What is the Real Tax Burden in Slovakia?" In Hradec Economic Days 2021, edited by Jan Maci, Petra Maresova, Krzysztof Firlej, and Ivan Soukal. University of Hradec Kralove, 2021. http://dx.doi.org/10.36689/uhk/hed/2021-01-034.

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Fynchina, Khicheza. "The Tax Burden as a Criterion for the Reform in Tax System of the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00613.

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The most revealing criterion of effectiveness of tax reforms is the level of the tax burden. Optimal way to estimate sectoral tax burden is to use tax burden coefficient for a newly created value. Other indicators of tax burden differ because of over detailing which doesn’t allow making right accentuation in analytical conclusion. This idea is supported by Chick:“in complicated system, the results gained by detailed investigation of particular aspects can’t be generalized over the whole issue of the research…” (Chick, 1864). Based on this, the analysis of structure and the level of tax burden
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"Research on the Impact of Tax Reform on the Tax Burden of Logistics Enterprises." In 2017 3rd International Conference on Innovation Develpment of E-commerce and Logistics. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icidel.2017.015.

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Sun, Huiqun. "Measurement and evaluation on China's optimum macro tax burden." In 2012 2nd International Conference on Consumer Electronics, Communications and Networks (CECNet). IEEE, 2012. http://dx.doi.org/10.1109/cecnet.2012.6201571.

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Ryzhova, A., O. Shirokorad, and S. Arkhipov. "Calculation of the Tax Burden for an Automobile Enterprises." In International Scientific Conference "Far East Con" (ISCFEC 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200312.317.

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Korneeva, Tatyana Anatolievna, and Daria Sergeevna Kosheleva. "MANAGEMENT ACCOUNTING FOR A TAX AS A MEANS OF TAX OPTIMIZATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-879/882.

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The article is devoted to the study of approaches to the organization of tax management accounting in order to optimize the level of tax burden of an economic entity to improve the efficiency of an enterprise in terms of its taxation. The classification of tax expenditures is proposed for budgeting purposes in the management accounting system
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Reports on the topic "Distribution of tax burden"

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Ertur, Omer. Public education finance: urban rural tax burden distribution. Portland State University Library, 2000. http://dx.doi.org/10.15760/etd.82.

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Metcalf, Gilbert, and Don Fullerton. The Distribution of Tax Burdens: An Introduction. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w8978.

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Mitrusi, Andrew, and James Poterba. The Distribution of Payroll and Income Tax Burdens, 1979-1999. National Bureau of Economic Research, 2000. http://dx.doi.org/10.3386/w7707.

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Kostarakos, Ilias, and Petros Varthalitis. Effective tax rates in Ireland. ESRI, 2020. http://dx.doi.org/10.26504/rs110.

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This article provides estimates of the effective tax rates in Ireland for the 1995-2017 period. We use these aggregate tax indicators to compare the developments in the Irish tax policy mix with the rest of the European Union countries and investigate any potential relation with Ireland’s macroeconomic performance. Our findings show that distortionary taxes, e.g. on factors of production, are significantly lower while less distortionary taxes, e.g. on consumption, are higher in Ireland than most European countries. Thus, the distribution of tax burden falls relatively more on consumption and t
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Collins, Gregory. Pennsylvania School Tax Burden. Consortium for Policy Research in Education, 2016. http://dx.doi.org/10.12698/cpre.2016.pb16-1.

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Chote, Robert, Rowena Crawford, Carl Emmerson, and Gemma Tetlow. The tax burden under Labour. Institute for Fiscal Studies, 2010. http://dx.doi.org/10.1920/bn.ifs.2010.0091.

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Manzano, Osmel, and José Luis Saboin. Reverse Causality between Oil Policy and Fiscal Policy?: The Venezuelan Experience. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003290.

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This paper uses a model of intergenerational accounting to simulate the intergenerational distribution of oil wealth in Venezuela. Venezuelan oil production does not seem to follow an optimal extraction path. Nevertheless, this is true if we do not consider what the government does with the resources received from the oil sector. In this paper we explored the interaction of oil policy and fiscal policy using an intergeneration accounting model. We found that these interactions could explain certain outcomes. In particular, the model could explain why the sector was open for investment in 1991
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Razin, Assaf, and Efraim Sadka. Tax Burden and Migration: A Political Economy Perspective. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5850.

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Fullerton, Don, and Yolanda Henderson. The Marginal Excess Burden of Different Capital Tax Instruments. National Bureau of Economic Research, 1987. http://dx.doi.org/10.3386/w2353.

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Razin, Assaf, Effraim Sadka, and Phillip Swagel. Tax Burden and Migration: A Political Economy Theory and Evidence. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6734.

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