Taxes for development

Migration Taxes and Human Capital Formation Some Implications for Development

Use of migration tax as an instrument for financing development expenditure in poorer countries has received renewed attention recently and is evolving as an important subject of research in development economics. This paper discusses a related issue where the revenue collected by taxing skilled and unskilled migrants moving from poor to rich countries can help raising the level of human capita...

Earmarking Tobacco Taxes for Health Purposes via Median Entities

Taxes, Dividends and Firms’ Investments in Research and Development

The paper analyses the determinants of dividend payments and tests the hypothesis that companies pay dividends at the expense of investing in research and development (R&D). The evidence suggests that four fundamental factors – size, growth, profitability and risk – determine the decision to pay dividends but also to invest in R&D. Consistent with previous evidence, the average R&D intensity of...

development and implementation of an optimized control strategy for induction machine in an electric vehicle

in the area of automotive engineering there is a tendency to more electrification of power train. in this work control of an induction machine for the application of electric vehicle is investigated. through the changing operating point of the machine, adapting the rotor magnetization current seems to be useful to increase the machines efficiency. in the literature there are many approaches wh...

Paying taxes

Imagine a woman named Amina who owns a manufacturing company in Morocco. In 2004 she had to make 28 payments and spend more than 44 days (358 hours) to comply with tax regulations. Today, thanks to changes over the past 7 years, her administrative burden is lighter. The government merged many taxes and eliminated others, and now Amina needs to make only 17 payments a year as measured by Doing B...