the main objective of this paper is to investigate the effect of innovation on the market share instability in the iranian food and drinking industry with a 4- digit code. according to schumpeter that states one of the most important hypothesis in this area, says there are a non-linear and an inverse of u-shaped relationship between the two variables of innovation and market share instability. ...

According to the Wall Street Journal (Pellajaro, 2021), “Investors in search of higher returns and lower taxes are scooping up debt sold by state local governments…” Municipal bonds (munis) total 39 billion dollars 2021. Your investment portfolio should contain a basket investments that include stocks bonds. These known as equity fixed income instruments. A well-diversified minimizes your risk ...

Since the tax has become an important role and is one of means used by state to direct economic life, a impact on economics investment project its returns, this makes factor in climate host country for investment, which that can be obstacle or An incentive invest state, (tax incentives granted foreign investment) we rely such as: exemptions, carry-over losses, depreciation system...... other in...

In this paper we characterize, both theoretically and quantiatively, the optimal mix of progressive income taxes and education subsidies in a model with endogeous human capital formation, borrowing constraints and income risk.

Abstract The principal of neutrality is a key principle the European Union (EU) Value Added Tax (VAT) system. concept tax has number dimensions and meanings. purpose article to examine whether shapes main elements VAT structure, what concepts are proper shape each those elements, how affects elements. method adopted for examination doctrinal – analysis Directive provisions (using formal-dogmati...

Following Mirrlees (1971) and Vickrey (1945), the optimal tax literature has studied the design of a personal income tax where the ideal would be to tax unobserved earnings ability but instead the only available information is actual earnings. In practice, though, taxes depend on a broader range of information about each individual than earnings. In principle, this supplementary information can...

Abstract Previous research has shown that changes in the composition of tax revenue affect long-run growth. However, little is yet known about whether way raised matters for This paper examines whether, context OECD countries, a revenue-neutral increase value-added (VAT), offset by fall income taxes, may have different effects on growth depending how VAT raised. We show rise promotes when it th...

Social scientists and philosophers have been concerned with issues surrounding the distribution of income or income inequality for over 200 years—the economist and philosopher Adam Smith discussed these issues as early as 1776. Academic writers have been writing on income inequality measurement issues for at least a century. Policy makers have also long been interested in income inequality issu...