نتایج جستجو برای: effective tax rate
تعداد نتایج: 1587980 فیلتر نتایج به سال:
The Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced the “jointness” of the tax system: after the reform, secondary earners’ effective “first dollar” marginal tax rates no longer depended on the marginal tax rates of their spouses. In practice, the effective “first dollar” marginal tax rates faced by women with high income husba...
In the modern world economy, foreign direct investment plays a very important role. Empirical studies show that the simultaneous study of the impact of corporate tax and exchange rate uncertainty on FDI absorption has not received much attention. In this article, we refer to the tax on corporate profits and exchange rate uncertainty on attracting FDI in Iran during 1981 to 2018 were studied. Ot...
Toder for helpful comments. The findings and conclusions contained within are solely the responsibility of the authors and do not necessarily reflect positions or policies of the Tax Policy Center or its funders. ii ABSTRACT We examine how tax policies alter investment incentives, with a particular focus on startup and innovative businesses. Consistent with prior work, we find that existing pol...
Cigarette and tobacco products in the VAT Law is considered as one of the particular goods and in order to contorlingit’s consumption by price tools, higher tax rates than the standard rate will be levied on it. In this paper, forecasting of revenues of this tax using an approach based on the estimating of tax base has been considered. Thus the first stage, tax base (consumption expenditu...
T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...
This study aims at determining the optimal environmental tax policy in the context of a dynamic model. For this purpose, clean technology diffusion was added to the AK growth model and the theoretical model has been generalized to the open economy. The main feature of the economy is creating pollution in the process of economic growth and its negative impact on social welfare. The diffusion...
Money is a facilitator of economic activities, thus, formatting of economic activity is dependent on the institutionalizing of monetary system. In common monetary system, the weakness of common perception about money, publishing and distributing mechanism led to inefficiencies in optimal allocation of resources and welfare cost of inflation tax. Partial equilibrium model in compare with gener...
Empirical Studies are indicative of four existing variables of tax rate, complexity of rules and regulations, social capital and inflation as the most influential factors in triggering tax evasion to be a mutual parameter among developing countries. in this paper, we regard all these factors in an econometric model to estimate the impact of each one in the context of the Iranian economy. To thi...
Growing inequality in the developed world has led to calls for increasing countries’ top marginal tax rates. Crucially, the optimal top marginal income tax rate depends on people’s tendency to migrate in response to changes in the tax rate. Changes in tax rates and and tax policy must take into account that increases in income tax rates may compel people to leave a country or state. This paper ...
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model’s predictions regarding the slope o...
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