Abstract Since the 1990s, funding of multilateral development assistance has rapidly transformed. Donors increasingly constrain discretion international organizations (IDOs) through earmarked funding, which limits purposes for a donor's funds can be used. The consequences this IDOs’ operational performance are insufficiently understood. We hypothesize that increases in administrative burdens du...

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...

This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American multinational firms. The United States taxes the foreign incomes of American companies, grants credits for any foreign income taxes paid, and defers any taxes due on the unrepatriated earnings for those affiliates that are separately incorporated abroad. This system thereby imposes re...

in this paper, forecasting error for state tax revenues is assessed. for this purpose, using the regression equation, statistical index, and mean percent error, root mean square error, mean absolute percent error and error analysis of tile inequality coefficients are applied on anticipated revenue from taxes on legal entities, income taxes, wealth tax, taxes on imports and taxes on consumption ...

Public finance experts have long explored the issue of income taxes making the cost of market transactions higher than nonmarket ones. A 50 percent income tax, for example, requires $20,000 in income to purchase $10,000 of market goods. The tax can be avoided, however, if the same goods can be produced at home. The upshot is that income taxes encourage the home production of goods and services ...

We study taxes in the well-known game theoretic traffic model due to Wardrop. Given a network and a subset of edges, on which we can impose taxes, the problem is to find taxes inducing an equilibrium flow of minimal networkwide latency cost. If all edges are taxable, then marginal cost pricing is known to induce the socially optimal flow for arbitrary multi-commodity networks. In contrast, if o...

Theory predicts that unit taxes increase the quality in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US wine market. I find that the market share of high quality wine is significantly increased by unit taxes and t...

Despite positive aspects of energy consumption, their negative externalities i.e., environmental pollutions, are considerable. Green taxes, paid for products and services that are not environmentally friendly, are recommended as an efficient way of improving health indices. Since, Iran is among the countries with high per capita consumption of energy, pollution can be a kind of threat. In this ...

An optimal consumption problem is studied in a growth model for the Cobb-Douglas production function in a finite horizon. The problem is transfered into a stochastic Ramsey problem so as to reduce the dimension of the state space. The corresponding state equation is a stochastic differential ∗The second author is supported in part by a start-up fund at University of Oxford, and RGC Earmarked Gr...

Apart from a handful of proteins encoded by the mitochondrial genome, most proteins residing in this organelle are nuclear-encoded and synthesised in the cytosol. Thus, delivery of proteins to their final destination depends on a network of specialised import components that form at least four main translocation complexes. The import machinery ensures that proteins earmarked for the mitochondri...