نتایج جستجو برای: tax reforms
تعداد نتایج: 43933 فیلتر نتایج به سال:
We empirically assess the effects of structural tax reforms on government spending efficiency in a sample 18 OECD economies over period 2006–2017. After calculating input scores, we evaluate panel setup relevance for public sector narrative changes. find that: i) scores average around 0.6–07; ii) increases rates, primarily PIT, negatively affect efficiency; iii) controlling endogeneity, rates a...
The standard theory of tax smoothing says that the government runs a deficit to finance investment projects with a market rate of return and temporary high levels of public consumption. Taxes are used to finance permanent spending and losses on public investment. Deficit financing is used to offset some of the short-run costs of structural reforms. A prudent government deliberately downplays ex...
This paper studies the evolutions of tax morale in Spain in the post-Franco era. Tax morale, defined as the intrinsic motivation to pay taxes, might be a key determinant of the actual degree of tax compliance in a country. But despite its potential significance, most studies in the previous literature have treated tax morale as an exogenous residual. In contrast to the previous tax compliance l...
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