laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

persuaded the central government to imAs a means of financing British local plement reforms. Nevertheless, the local property tax government, the attempt to replace the rescontinued to be a source of discontent idential property tax with a community within the Conservative Party. A combicharge, or poll tax, has proved disastrous. nation of events in 1985 gave added imYet underlying the reform w...

I develop a tractable growth model that allows me to study analytically transition dynamics and welfare in response to a deficit-financed cut of the tax rate on distributed dividends. I then carry out a quantitative assessment of the Job Growth and Taxpayer Relief Reconciliation Act (JGTRRA) of 2003. I find that the Act produces lower steady-state growth despite the fact that the economy’s savi...

Double taxation treaties are intended to eliminate double taxation, thereby encouraging FDI, and prevent tax evasion, which previous literature argues will have a negative effect on FDI. Using a segmented data set and matching econometrics, I show that double taxation treaties have no effect on FDI from developed to less developed countries and substantiate why: Developed countries unilaterally...

This paper reviews the recent debate on the role of aid in providing finance, in changing policies in recipient countries, and in transmitting knowledge. It argues that where economic reforms are recent, as in much of Africa, donors can play an important signalling role. This potential remains untapped because aid allocations have been largely based on political considerations. Donors fear " ai...

Increasingly, policymakers look to the small business sector as a potential engine of economic growth. Policies to promote small businesses include tax relief, direct subsidies, and indirect subsidies through government lending programs. Encouraging lending to small business is the primary policy objective of the Small Business Administration’s (SBA) loan-guarantee program. Using a panel data s...

T he U.S. government subjects corporate dividends to double taxation: It first taxes corporate income, then taxes the same income again when shareholders receive dividends paid out of corporate income. Until 2003, individuals were taxed on dividend income at the same rates as on other forms of income, resulting in overall taxes on dividends much higher than those in most other countries (PriceW...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...

Surrogacy arrangements in Canada are estimated to have increased by 400% the last decade, part due rising rates of infertility. Costs for these can be upwards $100,000. Individuals and couples using a surrogate expand their family sought relief under medical expense tax credit pursuant section 118.2(2) or adoption 118.01(2) Income Tax Act. The deductibility payments is relatively new issue Cana...