نتایج جستجو برای: tax gap
تعداد نتایج: 170172 فیلتر نتایج به سال:
This study seeks to model tax evasion and identify how effective factors affect tax evasion in the Iranian economy. Recent models show the failure of traditional models; Models do not have enough ability to model hidden variables such as tax evasion. The present study considers this failure in identifying explanatory variables and experimental model design. To achieve this, the Bayesian averagi...
This report presents the results of applying RA-GAP VAT gap estimation methodology to Belgium for period 2011-2021. The Revenue Administration Gap Analysis Program (RAGAP) employs a top-down approach estimating potential Value-Added Tax (VAT) base, using statistical data on value-added generated in each sector. There are two main components this gap: 1) estimate collections given period; and 2)...
This study provides the first set of empirical evidence on the determinants of social benefits received by urban families in China and the impact on income inequality using the China Household Income Project (CHIP) 1988 and 2002 data. It finds that the total urban social benefits strongly targeted the bottom pre-tax pre-transfer income decile. Cash transfers were negatively associated with inco...
Almost everyone understands that budget fluctuations have an impact on software development, but it is difficult to estimate the magnitude of the impact and all the causes. This paper examines government sponsored software development with a focus on how funding gaps affect productivity and product delivery delay. A system dynamics model is developed and the results generated from that model ar...
Fiscal Decentralization and Political Centralization in China Implications for Growth and Inequality
China’s current fiscal system is largely decentralized while its governance structure is rather centralized with strong top-down mandates and a homogenous governance structure. Due to large differences in initial economic structures and revenue bases, the implicit tax rate and fiscal burdens to support the functioning of local government vary significantly across jurisdictions. Regions initiall...
This paper aims at clearing up some misunderstandings about the social impacts of carbon taxes that proved to be a decisive obstacle to their further consideration in public debates. It highlights the gap between the cost of a carbon tax reform as it is spontaneously perceived by the taxpayers and the reality of its ultimate consequences: the real impact on households’ poverty and inequalities ...
The existence of tax concessions (tax exemption, tax holiday, allowances …) provide the possibility of reducing tax liability via special tax provisions or regulations in tax laws for some taxpayers, hence government loses some tax revenues. Therefore, the forgone tax revenues resulting from some of the tax concessions for particular taxpayers, regions and sectors of an economy, are considere...
In this paper we characterize, both theoretically and quantiatively, the optimal mix of progressive income taxes and education subsidies in a model with endogeous human capital formation, borrowing constraints and income risk.
The traditional view that excise taxes are regressive has been challenged. I document the history of the term regressive tax, show that traditional definitions have always found cigarette taxes to be regressive, and illustrate the implications of the greater price responsiveness observed among the poor. I explain the different definitions of tax burden: accounting, welfare-based willingness to ...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید