Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short-run revenue and weaken incentives for longrun tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of...

I ncreased expenditures and the government size is an important issue in public sector economics. In this regard, various theories have been developed in order to justify the reasons for the public expenditure growth, and the theories have been empirically tested. One of the outlooks explaining the government expenditures growth and the economy size, is fiscal illusion approach. According ...

Background Fiscal policy targeting tobacco control is identified as the most effective strategy for rapid control of tobacco use. An optimum fiscal policy to estimate the percentage taxation that will maximise the government tax revenue, social savings and the net monetary benefit has not been empirically designed before in Sri Lank...

C ustomer Relationship Management (CRM) is fast emerging as a top priority initiative for of businesses According to Gartner, “Worldwide customer relationship management (CRM) software revenue totaled $8.1 billion in 2007, a 23.1 percent increase from 2006 revenue of $6.6 billion...” (gartner.com). In its 2007 press release, Gartner ranked vendors in worldwide CRM software revenue accounting fo...

When there is tax evasion, increased randomness about how much taxable income an auditor would assess generally leads to higher reported income and more revenue. When reducing randomness is costly, optimality requires some randomness in assessed taxable income. Even if reducing randomness is costless, taxpayers may prefer some randomness when the increased revenue can be rebated, so that the go...

This paper addresses the recent discussions on business models for elearning. Throughout this paper, we contribute to this discussion by presenting evidence for the sustainability of e-learning projects at universities by discussing three cases of revenue models in the context of Learn@WU. The cases include an advertising, a sponsorship, and a content distribution model. The paper shows that th...

Table 1. Financial Statement of Government X for year Y Revenue Levied through the Government’s Power Direct Taxation 21,260 Indirect Taxation 11,722 Compulsory fees, fines, penalties and levies 258 Sub Total 33,240 Earned through the Government’s Operations Investment Income 1,154 Unrealized gains(losses) arising from changes in the value of commercial forests 78 Other operational revenue 420 ...

This paper examines the determinants of foreign box office revenue for English language movies. The sample consists of 449 films released during 2006-2008. Regression results indicate the primary determinants of foreign box office revenue for English language movies are U.S. domestic box office revenue, action movies, children’s movies, sequels, Academy Award wins, and production budget. Specif...

The Rosse-Panzar revenue test for competitive conditions in banking is based on observation of the impact on bank revenue of variation in factor input prices. We identify the implications for the H-statistic of misspecification bias in the revenue equation, arising when adjustment towards market equilibrium is partial and not instantaneous. In simulations, fixed effects estimation produces a me...

Essays in Revenue Management and Dynamic Pricing Soheil Yousef Sibdari Doctor of Philosophy in Industrial and Systems Engineering Virginia Polytechnic Institute and State University Dr. Kyle Y. Lin, Chair In this dissertation, I study two topics in the context of revenue management. The first topic involves building a mathematical model to analyze the competition between many retailers who can ...