نتایج جستجو برای: rent rentier state tax determinants
تعداد نتایج: 982463 فیلتر نتایج به سال:
A Chamberlin market is a trading institution with multiple traders, decentralized bilateral bargaining and publicly declared transaction prices (Chamberlin (1948)). This paper investigates the determinants of price dynamics in Chamberlin markets as well as double oral auctions. We test and compare the excess supply model (Walras (1874, 1877, 1889, 1896) and the excess rent model (Smith (1962, 1...
One of the most important concerns of economists is identification of the economic growth determinants. Meanwhile, institutional factors are of important ones. This paper aims to empirically investigate the effect of tax complexity, as a determinant institutional factor of economic growth in 42 relatively developed economies during 2008-2016. The tax complexity variables include: the time spent...
Tax is one of the effective factors on the decisions and strategies of companies and decision makers in small and medium-sized family firms. The theoretical foundations and empirical evidence indicate that power structures, experiences and culture of family members of these companies can be considered as factors influencing tax aggressiveness. Therefore, the main objective of this study is to e...
Tax noncompliance is a quantitatively important phenomenon that significantly affects government revenues and thus raises challenging questions about the determinants of tax reporting and the appropriate design of a tax system. This paper provides empirical insights regarding the nature of tax noncompliance using an experimental approach to evaluate the effects of systematic sales tax monitorin...
Abstract: The tax capacity is one of the main concepts in public finance and provides the required information on state economic power in mobilizing the tax resources for responding the financial problems and execution of economic policies. For this purpose, the main objective of this paper is to estimate the tax capacity for oil exporting countries over the period of 1995-2008 by applyin...
Land is back. The increase in wealth the second half of 20th century arose from housing and land. It should be taxed. We introduce land structures Judd’s standard setup: first best optimal taxation achieved with a property tax on requires no capital. With positive taxes rents, still possible but subsidies to rental investments, either differential rates or imputed rents. can Even absent taxes, ...
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
This paper develops a two-regional growth model with amenity, capital accumulation and regional public goods with public goods and fiscal policies. The economy consists of two regions and each region consists of the industrial sector and public sector. The industrial sector provides goods in perfectly competitive markets. The public sector, which is financed by the regional government’s tax inc...
We develop a unifying framework for optimal income taxation in multi-activity economies with general production technologies. Agents are characterized by an N-dimensional skill vector that captures intrinsic abilities in N activities. The private return to each activity depends on individual skill and an aggregate activity-specific return, which is a general function of the economy-wide distrib...
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