Αποτελέσματα Αναζήτησης
13 Μαΐ 2023 · Tax economists have devoted much more attention to the normative question of how governments should set tax policy, as opposed to the positive question of how they do set tax policy. This is the theory of optimal taxation, whose modern form dates from about half a century ago.
23 Μαρ 2017 · Abstract. Through advances in economic theory, econometric technique, and data quality and access, recent contributions have greatly advanced our knowledge of the effects of tax policy on the behavior of individuals and businesses.
23 Ιουλ 2024 · Economists agree that the best tax policy is one that addresses genuine externalities, preserves incentives to work, save and invest, and promotes productivity and prosperity, with minimal distortion to economic life and without running governments into long-term debt. But these ideals are often far from the practical reality.
This chapter discusses the overarching principles of tax policy that have traditionally guided the development of tax systems. It then provides an overview of the principles underlying corporate income tax, focusing primarily on the taxation of cross-border income both under domestic laws and in the context of tax treaties. Finally, it
In this paper, we consider some implications of behavioral economics for tax policy, such as how it changes our understanding of the welfare consequences of taxation, the relative desirability of using the tax system as a platform for policy implementation, and the role of taxes as an element
25 Οκτ 2021 · The canonical approach in modern economics is to design taxes to maximise social welfare, subject to a set of incentive constraints (which capture how different people respond to taxes) and a government budget constraint.
11 Μαΐ 2018 · We study the relationship between per capita GDP, overall tax revenue and tax composition. We find that there is some evidence of a negative and statistically significant relationship between tax revenue and economic growth, while there are no robust relationships between revenue-neutral tax shifts and economic growth.
