Relevant bibliographies by topics / Tax incidence

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax incidence'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "Tax incidence"

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Cox, James C., Mark Rider, and Astha Sen. "Tax Incidence." Public Finance Review 46, no. 6 (April 11, 2017): 899–925. http://dx.doi.org/10.1177/1091142117700720.

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According to economic theory, the incidence of a unit tax is independent of the statutory assignment of the liability to pay the tax. However, the theory is silent on the possible effects of market institutions on tax incidence. We report data from an experiment designed to address two questions. Is tax incidence independent of the assignment of the liability to pay tax to sellers or to buyers? Is tax incidence independent of market institutions? We conduct laboratory experiments with double auction (DA) and posted offer (PO) markets. Based on the results of nonparametric and parametric tests of prices generated by laboratory markets, we conclude that the answer to both questions is “no.” We report that observed differences from liability-side equivalence are statistically significant and economically meaningful. We also report that the incidence of the same tax differs between DA and PO markets with the same demand and supply schedules.
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Moses Silumbwe, Evance, and Mubanga Mpundu. "Tax Incidence Analysis in Zambia." International Journal of Science and Research (IJSR) 12, no. 10 (October 5, 2023): 1738–43. http://dx.doi.org/10.21275/es231023151843.

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Guenther, David A., and Richard C. Sansing. "Implicit Tax, Tax Incidence, and Pretax Returns." Accounting Review 98, no. 2 (March 1, 2023): 201–14. http://dx.doi.org/10.2308/tar-2021-0309.

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ABSTRACT We investigate the relation between tax rates and pretax returns by showing how implicit tax, tax incidence, and tax capitalization change in response to a tax rate change. We examine these issues in the context of both financial assets and real investments made by corporations in a competitive equilibrium in which all investments earn the same after-tax rate of return. Results show that the pretax return increases in the statutory tax rate due to an explicit tax rate effect and decreases due to a cost of capital effect; the net effect is ambiguous. In contrast, the implicit tax rate is weakly increasing in the statutory tax rate. We also relate our findings to the empirical literature on the effects of taxes on pretax returns. JEL Classifications: H22; H25.
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Chae, Suchan. "Tax incidence with bargaining." Economics Letters 77, no. 2 (October 2002): 199–204. http://dx.doi.org/10.1016/s0165-1765(02)00138-6.

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Haughton, Jonathan, Nguyen The Quan, and Nguyen Hoang Bao. "Tax Incidence in Vietnam*." Asian Economic Journal 20, no. 2 (June 2006): 217–39. http://dx.doi.org/10.1111/j.1467-8381.2006.00231.x.

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Morone, Andrea, Francesco Nemore, and Simone Nuzzo. "Experimental evidence on tax salience and tax incidence." Journal of Public Economic Theory 20, no. 4 (April 25, 2018): 582–612. http://dx.doi.org/10.1111/jpet.12295.

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BLAIR, ANDREW R., FRANK GIARRATANI, and MICHAEL H. SPIRO. "INCIDENCE OF THE AMUSEMENT TAX." National Tax Journal 40, no. 1 (March 1, 1987): 61–69. http://dx.doi.org/10.1086/ntj41789675.

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Kang, Ya, Oliver Zhen Li, and Yupeng Lin. "Tax incidence in loan pricing." Journal of Accounting and Economics 72, no. 1 (August 2021): 101418. http://dx.doi.org/10.1016/j.jacceco.2021.101418.

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Häckner, Jonas, and Mathias Herzing. "Tax incidence in oligopolistic markets." Economics Letters 213 (April 2022): 110352. http://dx.doi.org/10.1016/j.econlet.2022.110352.

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Chuang, Shih-Hsien. "Aviation taxation and tax incidence." Applied Economics 53, no. 4 (December 7, 2020): 454–68. http://dx.doi.org/10.1080/00036846.2020.1808179.

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Dissertations / Theses on the topic "Tax incidence"

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Sennoga, Edward Batte. "Essays on Tax Evasion." Digital Archive @ GSU, 2007. http://digitalarchive.gsu.edu/econ_diss/18.

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Essay one develops and tests a revenue-maximizing tax structure model. This model represents one of the first attempts to evaluate and compare the responsiveness of various tax instruments to tax evasion within a tax revenue maximization framework. We use data from both the OECD and East African countries and estimation is via a seemingly unrelated regression model. The GDP share of agricultural income is used as an instrument to correct for the simultaneity between tax revenue shares and tax evasion. Our findings indicate that tax evasion increases the tax authority’s reliance on consumption taxes vis-à-vis taxes on income, suggesting that diverse tax instruments respond differently to tax evasion, and as such the choice of a revenue-maximizing tax structure is influenced by the amount of revenue lost through tax evasion. Essay two analyzes the incidence of tax evasion in both the formal and informal sectors of the economy using a computable general equilibrium model. This essay incorporates the element of uncertainty in an individual’s decision to evade so as to account for the uncertainty of returns to the tax evader. We also allow for varying degrees of competi¬tion or entry across sectors in the economy to examine how much of the tax advantage is retained by the initial evaders and how much is shifted via factor and commodity price changes. Our simulation results show that the evading households’ post-evasion welfare is only 0.68-3.40 percent higher than the post-tax welfare if it had fully complied with taxes. The simulation results further reveal that the evading household keeps 77.1-83.2 percent of this initial increase in welfare, while 16.8-22.9 percent of this initial gain is competed away as a result of increased competition and entry into the informal sector. The compliant households’ welfare increases by 58.8-101.7 percent with increased competition in the informal sector. Therefore, if we construe the changes in consumer welfare as an overall indicator of the gains and/or losses from tax evasion, then the evading household only benefits marginally and this advantage diminishes with increased entry or competition in the informal sector.
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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 the responsiveness of taxpayers in the reporting decision differs across income groups. As previously stated, in developing countries, empirical evidence on reporting decision is still very limited. For our empirical analysis, we estimate reporting income elasticity for microsimulation purposes. We use this elasticity to estimate a dynamic behavior microsimulation model. The elasticity result shows that higher-income groups are more responsive and lower-income groups are less responsive to changes in tax policy. Our empirical analysis continues with estimating differences in taxpayers’ responses to the change in tax policy. We use a modified difference-in-difference model to analyze behavioral responses of taxpayers who are highly affected by the change in marginal tax rate compared to those who are least affected. The result shows that the treatment group, who experienced larger reductions on their marginal tax rate, reported more of their income relative to the control group, whose members are least affected by the change in marginal tax rate. The last part of our empirical analysis examines the distribution of income tax burden across different income groups and examines the government's tax collection from withholding income from some proposed scenarios. We proposed several scenarios and estimated the change in income tax burden compared to that under current income tax law. We also examined the government's revenue loss by calculating the tax differences under current and proposed scenarios. The overall microsimulation results suggest that there is a trade-off between government revenue loss and the distribution of income tax burden.
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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.
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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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 reduced over time. The traditional view of taxation implies that taxation imposes an excess burden and increasing most types of taxes will increase this burden. But for whom does this burden increase? Are developed countries passing on a burden to locations that are less able to shift the burden forward? If this phenomenon of tax spillovers can be quantified, we can examine the extent and nature of shifting of the tax burden. Using a version of the famous general equilibrium model first developed by Prof Harberger in 1962, we analyze the extent of tax spillovers in the presence of a public input in an open economy setting. We model two different taxes, the Capital Income Tax and a Consumption Tax and two different types of expenditure patterns, a government input and a transfer payment. The dissertation answers the following research questions: • Can the extent of tax spillovers be quantified using a general equilibrium model that is not dependent on functional forms? • Does the extent of spillovers depend on the type of tax used? • Does the extent of spillovers depend on the use to which the taxes are put? • What are the policy implications? We find that the tax cutting economy can gain from cutting a distorting tax only when the expenditure pattern is neutral, while imposing a cost to the rest of the world in terms of sources and uses of GDP. When revenues are used to provide productive public goods; neither country gains from tax cuts that lower inputs.
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Rühling, Markus. "Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2010/4210/.

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Whether the results of fiscal transfers have positive or negative implications depends upon the incentives that transfer systems create for both central and local governments. The complexity and ambiguity of the relationship between fiscal transfers and tax revenues of local governments is one of the main causes why research projects, even in the same country, come to different results. This investigation is seriously questioning the often stated substitution effect based only on an analysis of aggregated data and finally rejects in the qualitative part of this research (using survey techniques) a substitution effect in the majority of the assessed municipalities. While most theories are modeling governments as tax-maximizers (Leviathan) or as being prone to fiscal laziness, this investigation shows that mayors react to a whole set of incentives. Most mayors react rational and rather pragmatically in respect to the incentives and constraints which are established by the particular context of a municipality, the central government and their own personality/identity/interests. While the yield on property tax in Peru is low, there are no signs that increases in transfers have had, on average, a negative impact on their revenue generation. On an individual basis there exist mayors who are revenue maximizers, others who are substituting revenues and others who show apathy. Many engage in property tax. While rural or small municipalities have limited potential, property taxes are the main revenue sources for the Peruvian urban municipalities, rising on average 10% during the last five years. The property tax in Peru accounts for less than 0.2% of GDP, which compared to the Latin American average, is extremely low. In 2002, property tax was collecting nationwide about 10% of the overall budget of local governments. In 2006, the share was closer to 6% due to windfall transfers. The property tax can enhance accountability at the local level and has important impacts on urban spatial development. It is also important considering that most charges or transfers are earmarked such that property tax yields can cover discretionary finances. The intergovernmental fiscal transfers can be described as a patchwork of political liabilities of the past rather than connected with thorough compensation or service improvement functions. The fiscal base of local governments in Peru remains small for the municipalities and the incentive structure to enhance property tax revenues is far from optimal. The central government and sector institutions, which are in the Peruvian institutional design of the property tax responsible for the enablement environment, can reinforce local tax efforts. In the past the central government permanently changed the rules of the game, giving municipalities reduced predictability of policy choices. There are no relevant signs that a stronger property tax is captured by Peruvian interest groups. Since the central government has responsibility for tax regulation and partly valuation there has been little debate about financial issues on the local political agenda. Most council members are therefore not familiar with tax issues. If the central government did not set the tax rate and valuation then there would probably be a more vigorous public debate and an electorate that was better informed about local politics. Elected mayors (as political and administrative leaders) are not counterbalanced and held in check by an active council and/or by vigorous local political parties. Local politics are concentrated on the mayor, electoral rules, the institutional design and political culture – all of which are not helpful in increasing the degree of influence that citizens and associations have upon collective decision-making at the local level. The many alternations between democracy and autocracy have not been helpful in building strong institutions at the local level. Property tax revenues react slowly and the institutional context matters because an effective tax system as a public good can only be created if actors have long time horizons. The property tax has a substantial revenue potential, however, since municipalities are going through a transfer bonanza, it is especially difficult to make a plea for increasing their own revenue base. Local governments should be the proponents of property tax reform, but they have, in Peru, little policy clout because the municipal associations are dispersed and there exists little relevant information concerning important local policy issues.
Ob die Auswirkungen von Fiskaltransfers auf die Generierung von lokalen Steuereinnahmen positiv oder negativ sind, wird in der akademischen Literatur weiterhin offen diskutiert. Die Komplexität und Ambivalenz der Fiskalbeziehungen zwischen Gebietsköperschaften und Zentralregierung führt manchmal selbst innerhalb eines gleichen Landes zu unterschiedlichen Ergebnissen. Die hier vorliegende Untersuchung hinterfragt kritisch den oft postulierten Effekt in dem Eigeneinahmen durch Transferzahlungen substituiert werden. Während die meisten wissenschaftlichen Arbeiten Regierungen entweder als tax-maximizers (Leviathan) oder als fiscal lazy darstellen, zeigt diese Untersuchung, dass die meisten Bürgermeister spezifisch auf eine Vielzahl von Anreizen rational und pragmatisch reagieren. Obwohl die Eigeneinnahmen der Lokalregierungen in Peru generell niedrig sind, kann ein direkter Zusammenhang zwischen kontinuierlich ansteigenden Grundsteuereinnahmen und Fiskalzuweisungen eher verneint werden. Die Anreizstruktur in Peru zur Generierung von lokalen Steuereinnahmen ist hinderlich und teilweise sogar kontraproduktiv. Die Zentralregierung und gewisse Spezialinstitutionen spielen in Peru wichtige Funktionen hinsichtlich lokaler Steuergenerierung und sind mitverantwortlich für die positive Gestaltung der Anreizstruktur.
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Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.

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Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.

The site value tax is a property tax on the market value of bare land only, exempting improvements. In theory, the site value tax has been championed as the only neutral property tax alternative; however, in actual application, a forest site value tax may prove to be non-neutral and, by certain measures, inequitable. The degree of the tax's neutrality can be linked to the method of tax administration and the ability of assessors to accurately determine bare land market values for a wide range of site qualities.

This paper reviews literature on forest property tax alternatives and theoretically examines the efficiency of an applied forest site value tax. The adequacy and equity of a proposed forest site value tax are examined in detail and compared for two study areas: Western Oregon and Alabama; in light of local governmental budget constraints. Although the site value tax may represent a less-distortional vehicle for collecting local taxes, it is unlikely to be politically or administratively feasible. Also, given the existence of other distortions in the economy, a site value tax may not prove to be the most efficient tax in application, despite its neutral properties.


Master of Science

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Birgersson, Adam. "The impact of fuel taxation in Sweden : A study on the distributional impact of fuel tax in Sweden: A regional analysis." Thesis, Linnéuniversitetet, Institutionen för nationalekonomi och statistik (NS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-85496.

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The general opinion is that an increase in fuel taxation would affect the countryside of Sweden to a greater extent, than the inner-city areas of the country. The topic of fuel taxation has become widely discussed on a political level throughout Europe. This paper examines the distributional effects on taxation of fuel in Sweden, by comparing different municipalities from different regions. By using aggregated data from different sources and estimate an increase in fuel prices by 10 percent, this paper estimates the direct effects of an increase in fuel taxation. The results show that by increasing the price on fuel with 10 percent, the municipalities located in the countryside of Sweden have a higher distributional impact and a greater tax burden compared to municipalities located near larger cities. But the differences are modest, and this paper concludes that the fuel tax should be considered proportional throughout all regions of the country.
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Vasquez-Ruiz, Harold A. "A New Approach to Estimate the Incidence of the Corporate Income Tax." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/econ_diss/82.

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After Harberger published his influential paper in 1962, many authors have assessed empirically whether the incidence of the corporate income tax (CIT) falls on capital owners, consumers, or workers (Krzyzaniak and Musgrave, 1963; Gordon, 1967; Arulampalam et al., 2008). Today, there is little agreement among economists about who bears the incidence of the CIT (Gruber, 2007; Harberger, 2008a,b). The reason for the little convincing evidence is that the econometric models used in the literature ignore that the factors that motivate changes in corporate tax policy are sometimes correlated with other developments in the economy and disentangling those effects from exogenous policy changes requires tremendous effort. Using annual information at the industry level for the United States, I propose to investigate the consequences of exogenous changes in corporate tax policy. The identification of these exogenous events follows the work of Romer and Romer (2009, 2010), who provide an extensive analysis of the U.S. federal tax legislation using narrative records from presidential speeches and congressional reports, among other documentations. The results validate the original predictions from Harberger (1995, 2008a). That is, in the short-term, capital owners bear the full burden of the tax. Over time, however, capital owners are able to shift this burden either by raising consumers' goods prices, or decreasing workers' wages. The magnitude of these e ects depends on the degree of capital intensity as well as the access to international markets and the availability of substitutes for the industry under consideration.
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Maffini, Giorgia. "The corporate income tax in the open economy : incidence and profit shifting." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3164/.

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This thesis investigates empirically the effects of the corporate income tax in an open economy. The analysis is carried out using linear panel-data regression methods. The first chapter studies the incidence of the corporate income tax. It introduces a model with location-specific rents which distinguishes between a direct effect and an indirect effect of the corporate income tax on labour. The former occurs when an increase in the corporate tax reduces the rent over which the employees and the company bargain. This reduces the bargained wage. The latter effect is the result highlighted in previous literature wherein an increase in the corporate tax reduces the stock of capital and consequently wages. Chapter 1 estimates the direct effect using accounting data from over 55,000 companies located in nine OECD countries (1996{2003) and finds that the tax is largely shifted to the labour force. Chapter 2 shows that measured productivity of multinational firms is overestimated in low-tax countries (and vice versa), because multinationals manipulate the value of sales upwards and the costs of intermediate inputs downwards. The analysis is carried out using accounts from about 16,000 firms located in 10 OECD countries (1998{2004). The results show that a 10 percentage points cut in the statutory corporate tax rate induces multinationals to increase their measured total factor productivity by about 10 per cent. Chapter 3 investigates the effect of tax haven operations in a corporate group. Using accounting data for about 3,400 corporate groups in 15 OECD countries (2003{2007), the study finds that tax haven operations reduce the tax liabilities of multinational companies by 7.4 per cent in the long run (at the mean). Also, the ETR of a corporate group with tax haven subsidiaries is one percentage point lower than the ETR of entities without such operations. Chapter 3 also finds that the marginal ETR of companies headquartered in a jurisdiction with a territorial system is lower than the marginal ETR of companies headquartered in jurisdictions adopting a worldwide taxation system.
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Hidalgo, Vargas Machuca Raúl Antonio. "Incidence of Income Tax in the Mandate without Representation to Buy Goods." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117750.

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This article aims to determine the nature of the mandate without representation in the purchase of goods and their tax effects, so the author starts analyzing the corresponding figure of sending with and without representation, in order to understand its inner workings and confront within the tax Income. In that sense, the author believes that the president transfer of ownership is not onerous, each having different implications course within the income tax.
El presente artículo tiene como objetivo determinar la naturaleza del mandato sin representación en la compra de bienes y sus efectos tributarios. Así, se parte del análisis del mandato con y sin representación, entendiendo su mecánica interna y confrontándola en relación al Impuesto a la Renta.En ese sentido, el autor considera que para el mandatario la transferencia de propiedad no resulta onerosa, teniendo cada supuesto implicancias distintas dentro del Impuesto a la Renta.
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Books on the topic "Tax incidence"

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Fullerton, Don. Tax incidence. Cambridge, MA: National Bureau of Economic Research, 2002.

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Emes, Joel. Tax facts 12. Vancouver: Fraser Institute, 2001.

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Emes, Joel. Tax facts 11. Vancouver: Fraser Institute, 1999.

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Pipes, Sally. Tax facts 6: The Canadian consumer tax index and you. 6th ed. [Vancouver, B.C.]: Fraser Institute, 1988.

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Horry, Isabella. Tax facts 9. Vancouver, B.C., Canada: Fraser Institute, 1994.

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Horry, Isabella. Tax facts 8. Vancouver, B.C: Fraser Institute, 1992.

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Horry, Isabella. Tax facts 10. Vancouver, B.C: Fraser Institute, 1997.

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Pipes, Sally. Tax facts 5: The Canadian consumer tax index and you. 5th ed. [Vancouver, B.C.]: Fraser Institute, 1986.

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Ontario. Corporate Minimum Tax Working Group. Corporate minimum tax. Toronto: Fair Tax Commission, 1992.

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Ontario. Corporate Minimum Tax Working Group. Corporate minimum tax. Toronto: Fair Tax Commission, 1992.

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Book chapters on the topic "Tax incidence"

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Shoven, John B. "Tax Incidence." In The New Palgrave Dictionary of Economics, 1–4. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_1783-1.

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Metcalf, Gilbert E. "Tax Incidence." In The New Palgrave Dictionary of Economics, 1–4. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_1783-2.

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Metcalf, Gilbert E. "Tax Incidence." In The New Palgrave Dictionary of Economics, 13468–71. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_1783.

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Asimakopulos, A. "Tax Incidence." In A Guide to Post-Keynesian Economics, 61–70. 2nd ed. New York: Routledge, 2023. http://dx.doi.org/10.4324/9781003421702-5.

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Shome, Parthasarathi. "Incidence of a Tax." In Taxation History, Theory, Law and Administration, 81–96. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_9.

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Siebert, Horst. "Incidence of an Emission Tax." In Economics of the Environment, 101–17. Berlin, Heidelberg: Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-662-02517-8_7.

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Siebert, Horst. "Incidence of an Emission Tax." In Economics of the Environment, 105–23. Berlin, Heidelberg: Springer Berlin Heidelberg, 1998. http://dx.doi.org/10.1007/978-3-662-11594-7_7.

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Siebert, Horst. "Incidence of an Emission Tax." In Economics of the Environment, 109–25. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-662-02842-1_7.

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Siebert, Horst. "Incidence of an Emission Tax." In Economics of the Environment, 107–22. Berlin, Heidelberg: Springer Berlin Heidelberg, 1995. http://dx.doi.org/10.1007/978-3-662-03127-8_7.

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Kunizaki, Minoru, Kazuyuki Nakamura, and Naoki Kakita. "Commodity Tax Incidence in an Oligopolistic Market." In New Frontiers in Regional Science: Asian Perspectives, 1–11. Singapore: Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-7003-9_1.

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Conference papers on the topic "Tax incidence"

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Hua, Jin Shunag. "Notice of Retraction: The statistics appraises on income gap by indirect tax incidence of Liaoning." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5886748.

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Bernal, Arkadiusz. "The Incidence Of Value Added Tax In The Book Market In Central And Eastern European Countries." In Contemporary Issues in Business, Management and Education ‘2012. Vilnius, Lithuania: Vilnius Gediminas Technical University Publishing House Technika, 2012. http://dx.doi.org/10.3846/cibme.2012.11.

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Rodrigues, Sandro Bortoluzzi Madeira Lamêgo, and Iúri Barcellos Cardoso. "Tax levied on the transfer of inter vivos real estate: matrix rule of incidence and historical aspects." In III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS. Seven Congress, 2023. http://dx.doi.org/10.56238/seveniiimulti2023-264.

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The present work aims to analyze the elements of the matrix rule of incidence of the Tax on the Transmission of Inter Vivos Real Estate (material, temporal, spatial, personal and quantitative criteria), correlating them with the analysis of its historical-legislative aspects, aiming to provide the operators of the law a better understanding as to the contours of the institute.
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Melchionda, Mariano. "Leasing benefits in global economy." In International Scientific-Practical Conference "Economic growth in the conditions of globalization". National Institute for Economic Research, 2023. http://dx.doi.org/10.36004/nier.cecg.i.2023.17.7.

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Leasing may be considered the most important legal institution that was rarely encountered before World War II and has more recently exploded on a worldwide basis, with everything from autos to farm equipment to airplanes being leased. This chapter examines the tax, financial, and management benefits of leasing and its main sectors application according to the new standard IFRS 16 of the International Accounting Standard Boards (IASB). Tax benefits are one of the main reasons the lessee performs a leasing operation, especially thanks to accelerated depreciation. The financial advantages are those that guarantee a constant income to leasing companies over time established by the contracts. Management benefits, on the other hand, ensure a faster investigation phase than other forms of financing. It also examines the role that leasing plays in these sectors: Instrumental, distinguishing between operational and financial instrumental leasing; Mobile cars where we distinguish passenger cars from commercial or industrial vehicles; Naval and railway, with a strong incidence in the airline sector, by the most recent companies that operate with giants that have been present for longer on the market; Real estate, distinguishing between built and to be built; Commodities 4.0 high-tech and innovative, that have stimulated companies to revive the economy by investing in new technology assets to continue to compete.
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Szemat-Vielma, Waldemar, Jurgen Scheibz, Nihad Kasraoui, and Faisal Al-Omar. "Sun Powered Green Hydrogen - A Comparative Analysis from the Kingdoms Of Morocco and Saudi Arabia." In SPE EuropEC - Europe Energy Conference featured at the 84th EAGE Annual Conference & Exhibition. SPE, 2023. http://dx.doi.org/10.2118/214375-ms.

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Abstract The renewable energy sector, particularly the solar PV generation, is to play a key role in the energy transition and decarbonization process and the green hydrogen production is a subsequent element of this decarbonization process as a clean energy carrier. When power output from these renewable installations exceeds the grid requirements, instead of stopping the energy generation, that power surplus can be used to produce hydrogen by electrolysis process. Despite being a technically simple process to produce via electrolysis, fuel cost and equipment are the two most significant economical elements to consider as part of the LCOH equation and act as economical boundary conditions. Combining an in-depth analysis while applying the financial modeling toolbox, this project has evaluated specific conditions for solar PV installations in Morocco and Saudi Arabia markets in terms of a techno-economic analysis for a potential investment for green hydrogen production in 2021 as well as near future projections in 2023 and 2025. The most potential application of green hydrogen production and usage is to decarbonize heavy industries (e.g., cement and steel) that cannot be electrified but this will require an extensive transport infrastructure with low-cost incidence for the green hydrogen to be an economically viable solution. Near future projects will require public funding in the form of grants or tax redemption to scale up to economical maturity. After carrying out a detailed financial modeling and a discounted cash flow valuation model, the resulting LCOH for Morocco is $3,2695/kg while Saudi is $1,5757/kg as of the end of 2021 with a projected reduction to reach $2,3678/kg and $1,4417/kg respectively in 2025, which means that by 2025 both countries will be below the $1,5-2,5/kg green hydrogen threshold, on a competitive level with fossil fuels, enabling both countries to grasp unique commercial opportunities to lead the implementation of a green business models towards a hydrogen economy, and eventually a net zero world. The paper will elaborate on the rational driving the need for green hydrogen, will elaborate on the geopolitical framework supporting this emerging business and dives in with the techno-economic analysis while creating a 2023-2025 look-ahead.
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Szemat-Vielma, Waldemar, Jurgen Scheibz, Nihad Kasraoui, and Faisal Al-Omar. "Sun Powered Green Hydrogen - A Comparative Analysis From The Kingdoms of Morocco and Saudi Arabia." In International Petroleum Technology Conference. IPTC, 2024. http://dx.doi.org/10.2523/iptc-23652-ms.

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Abstract The renewable energy sector, particularly the solar PV generation, is to play a key role in the energy transition and decarbonization process and the green hydrogen production is a subsequent element of this decarbonization process as a clean energy carrier. When power output from these renewable installations exceeds the grid requirements, instead of stopping the energy generation, that power surplus can be used to produce hydrogen by electrolysis process. Despite being a technically simple process to produce via electrolysis, fuel cost and equipment are the two most significant economical elements to consider as part of the LCOH equation and act as economical boundary conditions. Combining an in-depth analysis while applying the financial modeling toolbox, this project has evaluated specific conditions for solar PV installations in Morocco and Saudi Arabia markets in terms of a techno-economic analysis for a potential investment for green hydrogen production in 2021 as well as near future projections in 2023 and 2025. The most potential application of green hydrogen production and usage is to decarbonize heavy industries (e.g., cement and steel) that cannot be electrified but this will require an extensive transport infrastructure with low-cost incidence for the green hydrogen to be an economically viable solution. Near future projects will require public funding in the form of grants or tax redemption to scale up to economical maturity. After carrying out a detailed financial modeling and a discounted cash flow valuation model, the resulting LCOH for Morocco is $3,2695/kg while Saudi is $1,5757/kg as of the end of 2021 with a projected reduction to reach $2,3678/kg and $1,4417/kg respectively in 2025, which means that by 2025 both countries will be below the $1,5-2,5/kg green hydrogen threshold, on a competitive level with fossil fuels, enabling both countries to grasp unique commercial opportunities to lead the implementation of a green business models towards a hydrogen economy, and eventually a net zero world. The paper will elaborate on the rational driving the need for green hydrogen, will elaborate on the geopolitical framework supporting this emerging business and dives in with the techno-economic analysis while creating a 2023-2025 look-ahead.
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Chandiramani, S., E. Mancl, and S. Quddus. "Incidence of Gallbladder Disease Post Lung Transplant." In American Thoracic Society 2019 International Conference, May 17-22, 2019 - Dallas, TX. American Thoracic Society, 2019. http://dx.doi.org/10.1164/ajrccm-conference.2019.199.1_meetingabstracts.a5982.

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Oliveira, Flávio de Souza, Célio Cardoso Guimarães, and Paulo Lício de Geus. "Resposta a Incidentes para Ambientes Corporativos Baseados em Windows." In Workshop em Segurança de Sistemas Computacionais. Sociedade Brasileira de Computação - SBC, 2002. http://dx.doi.org/10.5753/sbseg.2002.21259.

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Os prejuízos causados por um incidente de segurança podem ser desastrosos para uma organização, desta forma, é vital que se crie políticas para minimizar as perdas durante esses episódios. A elaboração de procedimentos a serem aplicados durante tal situação é essencial para o restabelecimento das atividades normais da instituição, buscando assim, minimizar os prejuízos sofridos.
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Landrigan, Lauren C., Allen E. Milewski, Robert M. Kelly, and Jiacun Wang. "RFID-based Tag-Along Displays for Incident Command System Workflow Management." In 2006 IEEE International Conference on Systems, Man and Cybernetics. IEEE, 2006. http://dx.doi.org/10.1109/icsmc.2006.385290.

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FELIN, GIULLIANO DANEZI, GIANCARLLO DANEZI FELIN, CAROLLINA DANEZI FELIN, FELLIPE DANEZI FELIN, and IZABELLA PAZ DANEZI FELIN. "GENÉTICA MOLECULAR, UM ALVO TERAPÊUTICO NO CÂNCER COLORRETAL AVANÇADO: PESQUISA DE INSTABILIDADE DE MICROSATÉLITE E MUTAÇÃO NO ONCOGENE KRAS." In I Congresso Nacional de Pesquisas e Estudos Genéticos On-line. Revista Multidisciplinar em Saúde, 2022. http://dx.doi.org/10.51161/geneticon/9010.

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Introdução: Conhecimentos da genética molecular (GM) do câncer colorretal (CCR) estabeleceram novas terapias alvo específicas (TAE) que impactaram no prognóstico e sobrevida dos doentes. É muito relevante a identificação das alterações da GM do CCR que possam determinar TAE e assim modificar o curso clínico dessa doença altamente incidente e letal no mundo todo. Objetivos: Identificar a genética molecular do CCR avançado e sua implicação como alvo terapêutico. Metodologia: Revisão de literatura através de pesquisa realizada na base de dados MEDLINE, via PubMed, utilizando-se os seguintes termos DeCS/ MeHS: “colorectal cancer” [and] “microsatellite instability” [and] “kras mutation” [and] “treatment”. Aplicados o filtro de busca “últimos 5 anos” foram encontrados 15 resultados e incluídos 6 para esse estudo. Os critérios de elegibilidade foram todos os artigos coincidentes com tema proposto, conforme o filtros e termos de busca. Excluiu-se 9 artigos por não contemplarem os critérios elegíveis. Realizada extração de dados, análise dos resultados e redação dessa revisão. Resultados: O CCR avançado tem genótipo heterogêneo, portanto seu tratamento é desafiador. A TAE tem demonstrado ser capaz de revolucinar esse panorama, pois justamente tem como alvo as alterações GM, indivualizando o tratamento. A instabilidade de microsatélite (IMM) evidenciada pela perda da expressão de proteínas de reparo do DNA, detectada por imunohistoquímica (IMH), indica imunoterapia (IMT). Os CCR com IMM tem melhor sobrevida porque respondem à IMT. Alguns CCR respondem ao tratamento anti receptor de fator de crescimento epidérmico (anti-EGFR), exceto os que tem mutação BRAF. Aproximadamente 40% dos pacientes com CCR tem associação da mutação BRAF e IMM, mas ainda não há evidências concretas que isso estabeleça pior prognóstico. Conclusão: Essa revisão permitiu identificar que a GM do CCR avançado é um determinante importante para TAE, pois a IMM seleciona pacientes para imunoterapia, enquanto a mutação Kras contraindica a TAM anti-EGFR. A identificação da GM do CCR metastático deve ser realizada antecipadamente para que se possa adequar o tratamento sistêmico quando possível, no momento adequado.
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Reports on the topic "Tax incidence"

1

Kotlikoff, Laurence, and Lawrence Summers. Tax Incidence. Cambridge, MA: National Bureau of Economic Research, March 1986. http://dx.doi.org/10.3386/w1864.

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Fullerton, Don, and Gilbert Metcalf. Tax Incidence. Cambridge, MA: National Bureau of Economic Research, March 2002. http://dx.doi.org/10.3386/w8829.

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Marion, Justin, and Erich Muehlegger. Fuel Tax Incidence and Supply Conditions. Cambridge, MA: National Bureau of Economic Research, March 2011. http://dx.doi.org/10.3386/w16863.

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Fullerton, Don, and Diane Lim Rogers. Lifetime vs. Annual Perspectives on Tax Incidence. Cambridge, MA: National Bureau of Economic Research, June 1991. http://dx.doi.org/10.3386/w3750.

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Bandyopadhyay, Subhayu, Sugata Marjit, and Vivekananda Mukherjee. Incidence of an outsourcing tax on intermediate inputs. Federal Reserve Bank of St. Louis, 2009. http://dx.doi.org/10.20955/wp.2009.039.

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Garriga, Carlos, and Juan Carlos Conesa. Intergenerational Policy and the Measurement of Tax Incidence. Federal Reserve Bank of St. Louis, 2013. http://dx.doi.org/10.20955/wp.2013.016.

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Sachs, Dominik, Aleh Tsyvinski, and Nicolas Werquin. Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium. Cambridge, MA: National Bureau of Economic Research, September 2016. http://dx.doi.org/10.3386/w22646.

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Mulligan, Casey. Capital Tax Incidence: First Impressions from the Time Series. Cambridge, MA: National Bureau of Economic Research, December 2002. http://dx.doi.org/10.3386/w9374.

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Mulligan, Casey. Capital Tax Incidence: Fisherian Impressions from the Time Series. Cambridge, MA: National Bureau of Economic Research, August 2003. http://dx.doi.org/10.3386/w9916.

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Shah, Anwar, and John Whalley. An Alternative View of Tax Incidence Analysis for Developing Countries. Cambridge, MA: National Bureau of Economic Research, June 1990. http://dx.doi.org/10.3386/w3375.

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