Thematische Bibliographien / Taxes on

Auswahl der wissenschaftlichen Literatur zum Thema „Taxes on“

Autor: Grafiati
Veröffentlicht am 25. Juli 2024
Zuletzt aktualisiert am 31. Juli 2024

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Zeitschriftenartikel zum Thema "Taxes on"

1

DAVID W. TANDY. „TAXES, TAXES, TAXES“. Classical Journal 107, Nr. 3 (2012): 365. http://dx.doi.org/10.5184/classicalj.107.3.0365.

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TANDY, DAVID W. „TAXES, TAXES, TAXES“. Classical Journal 107, Nr. 3 (2012): 365–72. http://dx.doi.org/10.1353/tcj.2012.0036.

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Shaw, Christopher L. „Green taxes, blue taxes“. Natural Resources Forum 15, Nr. 2 (Mai 1991): 123–31. http://dx.doi.org/10.1111/j.1477-8947.1991.tb00123.x.

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Curtin, Tim. „All taxes are graduate taxes“. Round Table 89, Nr. 356 (Oktober 2000): 479–91. http://dx.doi.org/10.1080/003585300225052.

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TURNBULL, GEOFFREY K. „LAND TAXES, INCOME TAXES, AND LAND USE“. National Tax Journal 40, Nr. 2 (01.06.1987): 265–69. http://dx.doi.org/10.1086/ntj41788663.

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Oikonomou, Rigas, und Christian Siegel. „CAPITAL TAXES, LABOR TAXES AND THE HOUSEHOLD“. Journal of Demographic Economics 81, Nr. 3 (September 2015): 217–60. http://dx.doi.org/10.1017/dem.2015.7.

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Abstract:We study the impact of capital and labor taxation in an economy where couples bargain over the intrahousehold allocation under limited commitment. In this framework more wealth improves commitment and gives rise to insurance gains within the household. Our theory motivates these gains by the empirical observation that wealth, in contrast to labor income, is a commonly held resource within households. Based on this observation we study whether eliminating capital taxes from the economy, and raising labor taxes to balance the government’s budget, may generate welfare gains to married households. We illustrate that the quantitative effects from this reform are rather small. We attribute the small effects to the life cycle pattern of wealth accumulation and to the impact of labor income taxes on household risk sharing: In particular, we show that higher labor taxes may make the limited commitment friction more severe, even though they may make the distribution of labor income more equitable within the household.
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Rogers, Carol Ann. „Expenditure taxes, income taxes, and time-inconsistency“. Journal of Public Economics 32, Nr. 2 (März 1987): 215–30. http://dx.doi.org/10.1016/0047-2727(87)90013-2.

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Klymkowsky, Mike. „Nobelists' Taxes“. Science 276, Nr. 5313 (02.05.1997): 661.3–665. http://dx.doi.org/10.1126/science.276.5313.661-c.

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Foreman-Peck, James, und Peng Zhou. „Welsh taxes“. Welsh Economic Review 27 (28.02.2020): 18. http://dx.doi.org/10.18573/wer.254.

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Anon, Anon. „Direct Taxes“. Management Accountant Journal 55, Nr. 6 (30.06.2020): 110. http://dx.doi.org/10.33516/maj.v55i6.110-112p.

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Dissertationen zum Thema "Taxes on"

1

Brady, Ann. „Enforcing local taxes“. Thesis, University of Bristol, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323624.

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O'Malley, Michael Patrick. „Taxes and leasing“. Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/11961.

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Huang, Jennifer 1973. „Portfolio choices with taxes“. Thesis, Massachusetts Institute of Technology, 2003. http://hdl.handle.net/1721.1/29616.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2003.
Includes bibliographical references (p. 129-130).
I analyze the intertemporal portfolio problem of an investor who has access to both taxable and tax-deferred (retirement) accounts. In a complete-market setting, through a tax-arbitrage argument, I show that tax-deferred accounts have only a wealth effect on overall portfolio decisions through the effective tax subsidy provided, and the optimal location decision of where to place an asset is separable from the allocation decision of overall portfolio composition among different assets. Investors optimally hold only the asset that provides the highest effective tax subsidy in their tax-deferred accounts, and their optimal portfolio allocation is determined by reducing the two-account problem to a taxable-account-only problem with the wealth level adjusted for tax subsidies. I also provide heuristic rules to rank assets by their corresponding effective tax subsidies for application purposes. In incomplete markets when investors face borrowing and short-selling constraints, I first solve a reduced-form version of the general model to provide conditions under which the complete-market optimal location decision of preferring the higher-taxed assets in the tax-deferred account is violated, and derive analytical solutions for the optimal portfolio allocation by transforming the two-account problem into a mixture of two single-account problems (one with only a taxable account and one with only a tax-deferred account). For financial planning purposes, I also derive convenient "rules of thumb" to approximate theoretical results. I finally solve a version of the general model numerically both to access the performance of heuristic rules in approximating the optimal portfolio decisions, and to quantify the impact of tax-deferred investing on individual saving decisions.
by Jennifer Huang.
Ph.D.
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Ghosh, Gangotree. „Fiscal incentives, additional taxes and problems of management of corporate taxes in India“. Thesis, University of North Bengal, 2013. http://hdl.handle.net/123456789/1575.

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Chao, Lei. „Property taxes on agricultural assets“. Thesis, Montana State University, 1990. http://etd.lib.montana.edu/etd/1990/chao/ChaoL1990.pdf.

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This thesis examines effective property tax rates on agricultural assets in the U.S., and attempts to use two models to explain why differences exist among states. One is the "majority rule voting model", and the other is the "special interest model." The former hypothesizes that political influence will increase with increases in the number of farmers, while the special interest model argues that small size will be more effective in exerting pressures on government because the smaller group is easier to organize and less susceptible to the free rider problem. Also, we analyze how tax differences affect land allocation between agricultural use and nonagricultural use. Some other variables besides group size are also considered to affect tax rates, such as proportion of the property tax base that is agricultural, homogeneity of an interest group and value of assets per farm. Regression analysis is used to determine what effects these factors have on tax rates and on whether a tax penalty must be paid when agricultural land is converted to an alternative use. We find that tax rates are inversely related to the number of farmers and positively related to the number of nonfarmers. The proportion of the tax base that is agricultural appears to have little influence on tax rates, given the numbers of farmers and nonfarmers. There is only weak evidence that tax rates are inversely related to the value of assets per farm. Tax rates are positively related to the homogeneity of the agricultural sector, as measured by the a Herfindahl index of the value of output from 12 sectors. Thus the results are broadly supportive of majority rule voting models, and broadly inconsistent with special interest models.
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Downie, David C. „Dividends, taxes and investor clienteles“. Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/27695.

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This thesis explores two facets of the Miller-Modigliani theorem; dividend irrelevance and value additivity. We explore these concepts in the capital market using a derivative asset recently introduced and a Black-Scholes option pricing model modified for different marginal tax rates. This technology was used to solve for the retention rates for dividend and capital gains implied in these instruments. These implied rates do not support the Miller-Modigliani hypothesis for Canada nor the United States. We find a significant, persistent premia on dividend income consistent with the clientele hypotheses in the literature.
Business, Sauder School of
Graduate
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Chernetska, A. O. „Classification of taxes for individuals“. Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14382.

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Choi, Youngrok. „Taxes and corporate capital structure /“. free to MU campus, to others for purchase, 2003. http://wwwlib.umi.com/cr/mo/fullcit?p3115535.

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Mandell, Svante. „Ground Leases & Local Property Taxes“. Doctoral thesis, KTH, Fastigheter och byggande, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-3222.

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Goolsbee, Austan Dean. „Empirical studies of taxes and capital“. Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/11868.

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Bücher zum Thema "Taxes on"

1

Brennan, Linda Crotta. Taxes. Mankato, MN: The Childs World, 2013.

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Howell, Jay D. Property taxes. 4. Aufl. St. Paul, Minn: West Group, 2001.

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Menéndez, Agustín José. Justifying Taxes. Dordrecht: Springer Netherlands, 2001. http://dx.doi.org/10.1007/978-94-015-9825-5.

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Washington (State). Dept. of Revenue., Hrsg. Aircraft taxes. [Olympia, Wash.]: Washington State Dept. of Revenue, 1991.

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Scott, Thomas W., Hargrove John O und Jester Pamela J, Hrsg. California taxes. 2. Aufl. Berkeley, CA: California Continuing Education of the Bar, 1988.

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United States. Internal Revenue Service., Hrsg. Understanding taxes. 8. Aufl. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1992.

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A, Rombro Robert, Rosenthal Herman B und Reynolds George K, Hrsg. Maryland taxes. 2. Aufl. Baltimore, MD (520 W. Fayette St., Baltimore 21201): MICPEL, 1990.

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Wilhelm, Gayle B. Death taxes. 3. Aufl. [St. Paul, Minn.]: West Group, 1998.

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Fullerton, Don. Environmental taxes. Cambridge, MA: National Bureau of Economic Research, 2008.

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Howell, Jay D. Property taxes. 3. Aufl. St. Paul, Minn: West Pub., 1988.

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Buchteile zum Thema "Taxes on"

1

O’Hara, James E., Igor UsUpensky, N. J. Bostanian, John L. Capinera, Reg Chapman, Carl S. Barfield, Marilyn E. Swisher et al. „Taxis (pl., Taxes)“. In Encyclopedia of Entomology, 3705. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-6359-6_2366.

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Wheatley-Liss, Deirdre R. „Taxes“. In Plan Your Own Estate, 103–17. Berkeley, CA: Apress, 2012. http://dx.doi.org/10.1007/978-1-4302-4495-0_8.

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Anspach, Dana. „Taxes“. In Control Your Retirement Destiny, 139–76. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-5023-4_5.

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Faik, Jürgen. „Taxes“. In Encyclopedia of Quality of Life and Well-Being Research, 6589–91. Dordrecht: Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-007-0753-5_2982.

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Gross, James J. „Taxes“. In IT'S SPLITSVILLE, 163–73. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-5717-2_17.

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Wagner, John E. „Taxes“. In Forestry Economics, 463–84. 2. Aufl. London: Routledge, 2023. http://dx.doi.org/10.4324/9781315678719-12.

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Hill, John E. „Taxes“. In Adam Smith’s Equality and the Pursuit of Happiness, 193–212. New York: Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/978-1-137-58412-0_9.

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Krugman, Paul, und Robin Wells. „Taxes“. In Microeconomics, 248–87. New York: Macmillan Learning, 2015. http://dx.doi.org/10.1007/978-1-319-18666-1_7.

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Faik, Jürgen. „Taxes“. In Encyclopedia of Quality of Life and Well-Being Research, 7143–45. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-17299-1_2982.

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Riccardi, Lorenzo. „Turnover Taxes and Other Taxes“. In Vietnam Tax Guide, 21–26. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02138-6_4.

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Konferenzberichte zum Thema "Taxes on"

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„Taxes and House Prices“. In Third Conference of the European Real Estate Society: ERES Conference 1996. ERES, 1996. http://dx.doi.org/10.15396/eres1996_154.

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Cowan, Crispin, und Calton Pu. „Death, taxes, and imperfect software“. In the 1998 workshop. New York, New York, USA: ACM Press, 1998. http://dx.doi.org/10.1145/310889.310915.

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Bobitan, Nicolae. „ENVIRONMENTAL TAXES ANALYSIS FOR ROMANIA“. In 15th International Multidisciplinary Scientific GeoConference SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgem2015/b53/s21.035.

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Visweswariah, Chandu. „Death, taxes and failing chips“. In the 40th conference. New York, New York, USA: ACM Press, 2003. http://dx.doi.org/10.1145/775832.775921.

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Basnukaev, Musa Shamsudinovich. „Taxes In State Regulation System“. In The International Conference «Social and Cultural Transformations in the Context of Modern Globalism». European Publisher, 2022. http://dx.doi.org/10.15405/epsbs.2022.11.12.

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Olds, D. R. „An Overview of Ad Valorem Taxes“. In SPE Annual Technical Conference and Exhibition. Society of Petroleum Engineers, 1993. http://dx.doi.org/10.2118/26390-ms.

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Furman, Lukasz. „Preferences in Local Taxes in Poland“. In Hradec Economic Days 2020, herausgegeben von Petra Maresova, Pavel Jedlicka, Krzysztof Firlej und Ivan Soukal. University of Hradec Kralove, 2020. http://dx.doi.org/10.36689/uhk/hed/2020-01-019.

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Ferreira, Fernanda A., und Flavio Ferreira. „Government preference, environmental taxes and privatization“. In 2015 International Conference on Industrial Engineering and Operations Management (IEOM). IEEE, 2015. http://dx.doi.org/10.1109/ieom.2015.7228101.

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Bilò, Vittorio, und Cosimo Vinci. „Dynamic Taxes for Polynomial Congestion Games“. In EC '16: ACM Conference on Economics and Computation. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2940716.2940750.

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Antunes, Luis, João Balsa und Helder Coelho. „Agents that collude to evade taxes“. In the 6th international joint conference. New York, New York, USA: ACM Press, 2007. http://dx.doi.org/10.1145/1329125.1329381.

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Berichte der Organisationen zum Thema "Taxes on"

1

Fullerton, Don, Andrew Leicester und Stephen Smith. Environmental Taxes. Cambridge, MA: National Bureau of Economic Research, Juli 2008. http://dx.doi.org/10.3386/w14197.

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Bernal, Raquel, und Marcela Eslava. Switching from Payroll Taxes to Corporate Income Taxes. Inter-American Development Bank, April 2017. http://dx.doi.org/10.18235/0009369.

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The Colombian 2012 tax reform reduced payroll taxes and employer contributions to health insurance by 13.5%, while also increasing corporate income taxes, and leaving untouched the benefits to workers financed through these taxes. Shifting taxation from formal employment to other business activities is a policy recipe under heated discussion in Latin America. In this context, the reform offers an ideal laboratory to study empirically the potential distortions against formal employment associated with payroll taxes in contrast to other taxes to firms. Using monthly firm-level data on all formal employment in the country, and a difference-in-difference approach that takes advantage of the fact that a few sectors were exempt from the 2012 tax reform, we analyze the impact of the reform on employment and wages. We find a positive average effect of 4.3% on employment and of 2.7% on average firm wage, for the average firm. The employment effect is identified only for micro and small firms, while we do not find a significant employment effect for medium and large firms, where the bulk of the employment is concentrated. According to these estimates, between January and May of 2015 about 145K new jobs were created by virtue of the reform. Though our findings on employment are less robust than those on wages, they are generally supportive of efforts to reduce payroll taxes, which are still high in the country. Since the apparent lack of effect for medium and large employers may be due to these firms being more sensitive to the increase in corporate taxation that financed the reduction in payroll taxes, our results also raise concerns about this particular way of financing the reform, especially formedium and large firms, which according to our data represent 70% of formal employment.
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Yermakov, Vitaliy, und Daria Kirova. Gas and Taxes. Oxford Institute for Energy Studies, Oktober 2017. http://dx.doi.org/10.26889/ei202017.

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Lockwood, Benjamin, und Dmitry Taubinsky. Regressive Sin Taxes. Cambridge, MA: National Bureau of Economic Research, Januar 2017. http://dx.doi.org/10.3386/w23085.

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Bierbrauer, Felix, Aleh Tsyvinski und Nicolas Werquin. Taxes and Turnout. Cambridge, MA: National Bureau of Economic Research, Dezember 2017. http://dx.doi.org/10.3386/w24123.

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Golosov, Mikhail, Maxim Troshkin und Aleh Tsyvinski. Optimal Dynamic Taxes. Cambridge, MA: National Bureau of Economic Research, Dezember 2011. http://dx.doi.org/10.3386/w17642.

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Desai, Mihir, Alexander Dyck und Luigi Zingales. Theft and Taxes. Cambridge, MA: National Bureau of Economic Research, Dezember 2004. http://dx.doi.org/10.3386/w10978.

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Gordon, Roger, und Martin Dietz. Dividends and Taxes. Cambridge, MA: National Bureau of Economic Research, Juni 2006. http://dx.doi.org/10.3386/w12292.

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de Padua, David, Mae Hyacinth Kiocho und Donghyun Park. Growth-Enhancing Taxes. Asian Development Bank, Mai 2024. http://dx.doi.org/10.22617/wps240303-2.

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Tax revenues have a persistent positive impact on growth, and the association is especially pronounced in emerging economies. Macroeconomic and institutional factors such as low inflation and strong governance reinforce the growth-enhancing effect of taxes, but these results are conditional on the income level of the economy. The findings of this study imply that the effect of taxes on growth should be evaluated within macroeconomic and structural constraints.
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Levinson, Arik. NIMBY Taxes Matter: State Taxes and Interstate Hazardous Waste Shipments. Cambridge, MA: National Bureau of Economic Research, Dezember 1997. http://dx.doi.org/10.3386/w6314.

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