منابع مشابه
Informal Sector, Productivity and Tax Collection∗
The informal sector is a prominent characteristic of many developing countries. Most of the literature has focused on understanding the determinants of informality. The connection between the informal sector and economic development is, nonetheless, relatively less understood. One of the most important determinants of informality is the tax enforcement quality of a country which, some authors a...
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N umerous studies have been conducted about the determinants of tax evasion. In all of these studies, this phenomenon has been taken into account in the framework of balanced budget and a non-oil economy. In this study the determinants are examined by extending an endogenous growth model and considering two cases for the government budget in an oil-exporting country along with its budget d...
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acknowledge the importance of e-commerce to their countries and to survival of their businesses and in creating and encouraging an atmosphere for the wide adoption and success of e-commerce in the long term. the investment for implementing e-commerce in the public sector is one of the areas which is focused in government‘s action plan for cross-disciplinary it development and e-readiness in go...
Tax Competition, Capital Mobility, and Innovation in the Public Sector
The paper analyses the impact of tax competition on innovation in the public sector. It is shown that the effects of increased mobility of the tax base on innovation and growth are ambiguous. The negative relationship is more likely, however. Moreover, it is shown that a Leviathan government may be induced to spend a larger share of its budget on unproductive activities. JEL codes: H21, H7, O31...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2015
ISSN: 1556-5068
DOI: 10.2139/ssrn.2659489