نتایج جستجو برای: tax relief

تعداد نتایج: 63841  

2010
Johannes Becker

If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete with each other on a third market. I analyze optimal policy choices of the firms’ residence countries aiming at strategically manipulating the...

Journal: :iranian economic review 0
mirhadi hosseini kondelaji department of economics, university of isfahan, isfahan, iran. majid sameti department of economics, university of isfahan, isfahan, iran. hadi amiri department of economics, university of isfahan, isfahan, iran. rozita moayedfar department of economics, university of isfahan, isfahan, iran.

while economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. tax morale is defined as the intrinsic motivation to pay taxes. however, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. in this paper we analyze the mos...

2010
Justin Marion Erich Muehlegger

In this paper, we provide new evidence regarding the pass-through of diesel and gasoline taxes to prices, and how the estimated pass-through depends on a variety of supply conditions including a measure of state residual supply elasticity, and refinery and inventory constraints. In addition, we estimate the response of tax incidence to gasoline content regulations, which complicate the supply c...

Journal: :فصلنامه بین المللی مطالعات اقتصاد و مدیریت 0
mohammad reza monjazeb nima asadian

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 applying pane...

Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of...

This study seeks to model tax evasion and identify how effective factors affect tax evasion in the Iranian economy. Recent models show the failure of traditional models; Models do not have enough ability to model hidden variables such as tax evasion. The present study considers this failure in identifying explanatory variables and experimental model design. To achieve this, the Bayesian averagi...

Journal: :Social Science Research Network 2021

Congress passed the first round of checks as part Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) in late March 2020 to infuse more than $2 trillion into national economy address overlapping medical economic emergencies stemming from COVID-19 pandemic. But incarcerated individuals were initially excluded receiving stimulus checks, despite being eligible receive them. This delay...

Journal: :Roczniki Nauk Prawnych 2022

Until the end of 2021, in accordance with Act on Personal Income Tax (PIT Act), persons single-handedly raising children benefited from joint taxation a child, while as beginning 2022, they are entitled to tax relief PLN 1500. After growing criticism recent amendment act, our government decided return former legal status. The aforementioned advantage, being great practical importance, raised an...

Journal: :Journal Publicuho 2021

The COVID-19 pandemic has had a high impact on the business and economy sector in Indonesia. To respond to this, government issued various policies, especially for MSMEs. Tax incentives MSMEs by can be utilized taxpayers until June 2021. This research aims see effectiveness of use tax mapping factors that affect MSME taxpayer compliance determinants success during crisis due pandemic. study use...

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