نتایج جستجو برای: Tax revenues
تعداد نتایج: 35859 فیلتر نتایج به سال:
این مقاله درصدد پاسخ به این سؤال است که آیا سیاست های مالی انبساطی به صورت افزایش مخارج دولت و کاهش مالیات بر رشد اقتصادی در ایران به صورت خطی تأثیرگذار است یا غیرخطی؟ به این منظور، کارایی هر یک از برنامه های مذکور با به کارگیری دو الگوی خودرگرسیون برداری خطی و آستانه ای و اطلاعات سال های ۱۳۳۸ الی ۱۳۹۱ بررسی شده است. در این ارتباط، هنگام استفاده از الگوی آستانه ای، مشاهده های سال های مورد بررسی...
We study the positive implications of commodity taxation and tax harmonization under the destination and origin principles when firms are monopolistic competitors facing variable demand elasticity and segmented markets. Our emphasis is on the international location of firms in the presence of market size asymmetries and trade costs. Under the destination principle, an increase in the tax rate o...
We investigate (i) whether traders on an experimental asset market form different and separate mental accounts for sale revenues and for dividend earnings and whether (ii) an increase in tax penalty or (iii) an increase in audit frequency increases tax compliance. The results indicate that participants did not form separate mental accounts for sale revenues and for dividend earnings. However in...
Introduction The idea of the value added taxation (VAT) traces back to the writing by von Siemens, a German businessman, in the 1920s. Not until 1948, however, was the tax first applied in France. At the beginning, France applied the GNP-based VAT covering up to the manufacturing level and subsequently replaced it with a consumption VAT in 1954. Theory and practice indicate that to be efficient...
Under what is known as the situs rule, a 1 percent locally levied sales tax is collected by the state but returned to the jurisdiction where the sale occurred. Thus, the situs rule gives cities an incentive to promote the location of retail businesses within their boundaries—an incentive that does not exist for residential or industrial development. Although sales taxes are a modest share of to...
We provide a detailed discussion of the time series modelling of daily tax revenues. The main feature of daily tax revenue series is the pattern within calendar months. Standard seasonal time series techniques cannot be used since the number of banking days per calendar month varies and because there are two levels of seasonality: between months and within months. We start the analysis with a p...
BACKGROUND This study uses cigarette price elasticity to evaluate the effect of a new excise tax increase on cigarette consumption and to investigate responses from various types of smokers. METHODS Our sample consisted of current smokers between 17 and 69 years old interviewed during an annual face-to-face survey conducted by Taiwan National Health Research Institutes between 2000 to 2003. W...
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