...José Laurindo de Almeida; Helder Ferreira de Mendonça Purpose The purpose of this paper is to contribute to the empirical literature that analyzes the effect of the core infrastructure (telecommunication, electricity and transportation) and indirect taxation on economic growth. Design...

...Tina Ting Swan; Bruce Qiang Sun; Frederick Floss Purpose The purpose of this paper is to show how the taxation effect on cross-state smuggling can be a valid instrumental variable for lagged and future consumption together with the local price series. Design/methodology/approach On the same...

... taxation and expenditure. Research limitations/implications Rather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country...

.... Buchanan and Wagner (1978) propose an alternative version of the tax‐spend hypothesis in that an increase in tax revenues reduces government expenditures via fiscal illusion. In this case, the public perceives the use of indirect taxation to finance expenditures as being cheaper even though...

... in order to upgrade the efficiency of the tax offices. Originality/value This is the first paper adopting the stochastic frontier model in tax offices. © Emerald Group Publishing Limited 2005 Taxation Stochastic modelling Portugal Resource efficiency Decision making...

... the model's steady‐state and transitional dynamic properties. Originality/value Provides an analysis of the growth impact of state‐provided education. © Emerald Group Publishing Limited 2005 Development Taxation Labour market Education Economic growth A central tenet of education...

... Information Taxation Model There is now an extensive literature debating the causes of currency crises in the last decade; the collapse of the Exchange Rate Mechanism (ERM) in 1992, the East Asian crisis of 1997 and the Russian crisis of 1998. Broadly, a crisis is explained in a first‐, second...

... by 2 per cent, had the government maintained the real value of excise duties. These findings suggest that, despite government moves in the right direction, there is still much room for a stronger tobacco taxation policy in South Africa that will enhance government revenue and contain consumption. ©...

... reveals itself in a poor form (e.g. in the absence of a table of contents, chapter subdivisions and indexes). Another of the book’s characteristics is the limited number of quoted authors, due probably to the scarcity of books on taxation in the libraries of Reggio Calabria (birth place of the author...

... Empoli delineates his schema for conceptualizing tax shifting using what are essentially directional diagrams and a carefully chosen (if a times a bit confusing) terminology to categorize different types of shifting. © MCB UP Limited 2001 Economics History Taxation Italy Attilio...

...) and Boulding (1910‐1993). The citation is to da Empoli’s article, “Costi crescenti descrescenti e costanti nello studio degeli effetti economici delle imposte” (American Economic Association, 1952, p. 558). I am sure that a more thorough search of the literature of taxation, price theory and equilibrium...

... shifting. The other main topics of da Empoli’s critical reflection concern tax shifting in relation to cost conditions, the shifting of a general income tax and the methodological aspects of the joint analysis of the tax and expenditure sides. © MCB UP Limited 2001 Taxation Public finance...

...). Foreign‐exchange transactions, which involve the domestic and a foreign currency, cannot be treated on a PVP basis, since the two currencies are normally processed in different payment systems. © MCB UP Limited 2001 Currencies Capital Crises Control Taxation Foreign exchange...

... Incentives Taxation Technology transfer Keywords Developing countries, Foreign investment, Incentives, Taxation, Technology transfer Abstract Using a differentiated oligopoly, this paper studies the effects of tax incentives on the structure of a domestic industry in terms of price...

... the evidence indicates that the principles of optimal taxation have not been used when developing countries raise revenue from inflation. © MCB UP Limited 1998 1. See Fischer (1982) for a discussion of the importance of seigniorage as a source of revenue in developing countries; and a clear...

... broadening by eliminating many tax deductions. As explained above, these effects, along with any efficiency effects of the reforms, are not examined here. The lifetime income profiles are assumed to be fixed independently of the income tax structure. Income Income tax Inequality Simulation Taxation...

...), ranging from specific forms of price intervention to income policies and extensive forms of taxation. In concluding his review of Stackelberg’s (1934) Marktform und Gleichgewicht, John R. Hicks (1935) wrote: “And so we end with a paean to the Corporate State!” Stackelberg was not amused (Möller...

.... This finding may resolve the puzzle of simultaneous growth of government and increase in income equality in developed countries that has challenged recent models of redistributive taxation. © MCB UP Limited 1995 Economic conditions Government Human capital theory Taxation The twentieth...

... Funding Higher education Taxation Higher Education and Progressive Taxation: Equity, Efficiency and Majority Voting John Creedy University of Melbourne, Victoria, Australia, and Patrick François University of British Columbia, Vancouver, Canada Higher Education 17 Introduction This article examines...

... to the basic pension (the first tier) in the UK. Emphasis is given to the implications of population ageing for pension finance in each scheme; a range of policies can be considered using specially designed computer programs. © MCB UP Limited 1992 Australia Pensions Taxation Demographics...