Zobrazeno 1 - 10
of 47
pro vyhledávání: '"Howell H. Zee"'
Autor:
Vito Tanzi, Howell H. Zee
Publikováno v:
PSL Quarterly Review, Vol 53, Iss 212, Pp 31-43 (2000)
This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from a sample of OECD countries, it provides compelling empirical evidence of a powerful impact of taxes o
Externí odkaz:
https://doaj.org/article/42404968c87b49deb09486a01f17a678
Autor:
Vito Tanzi, Howell H. Zee
Publikováno v:
PSL Quarterly Review, Vol 53, Iss 212 (2013)
This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from a sample of OECD countries, it provides compelling empirical evidence of a powerful impact of taxes o
Externí odkaz:
https://doaj.org/article/39fc66c4f35045bcad56f0f78a058d69
Autor:
Howell H. Zee
One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling
Autor:
Howell H. Zee
Publikováno v:
EC Tax Review. 20:75-83
A major challenge in value-added tax (VAT) design concerns the discovery of an approach to ensure that, in a decentralized system of VATs being administered by individual jurisdictions within a federation or an economic union, VAT revenue collection
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b2da1ca36ff2353ce3b858016e8a998f
https://doi.org/10.54648/ecta2011008
https://doi.org/10.54648/ecta2011008
Autor:
Howell H. Zee
Publikováno v:
Journal of Economic Studies. 36:265-283
PurposeThis paper aims to investigate whether the concept of the golden rule of capital accumulation is an applicable normative guidepost for a market economy even in the absence of the distortions usually associated with income and consumption taxes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9ce5bb6ecab5b18593ca2be794d63aca
https://doi.org/10.1108/01443580910983852
https://doi.org/10.1108/01443580910983852
Autor:
Howell H. Zee
Publikováno v:
Public Finance Review. 36:147-168
The sharing of consumption taxes between different levels of government has come to the fore in a number of developing countries in recent years with respect to the VAT. Employing a simple model that abstracts from considerations of equalization tran
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ad0e63a35c536ab49fbc528b3549bf00
https://doi.org/10.1177/1091142106295767
https://doi.org/10.1177/1091142106295767
Autor:
Howell H. Zee
Publikováno v:
De Economist. 155:417-448
This paper argues for the adoption of a hybrid cash-flow tax on corporations that, on the one hand, taxes only corporate rents as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is, therefore, a superior tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fcde242e714d2694bff0fa170f838f6
https://doi.org/10.1007/s10645-007-9071-0
https://doi.org/10.1007/s10645-007-9071-0
Autor:
Howell H. Zee
Publikováno v:
The Journal of International Trade & Economic Development. 16:137-157
This paper studies the comparative effects between an exchange rate appreciation and the introduction of an export tax as alternative policy responses to address trade surplus concerns in a country with a fixed exchange rate regime facing a downward-
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0b83de49cfd58ac502c75c5a1faa238
https://doi.org/10.1080/09638190701325474
https://doi.org/10.1080/09638190701325474
Autor:
Howell H. Zee
Publikováno v:
Intertax. 34:458-474
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dd13372945239fc2e970396a5a514618
https://doi.org/10.54648/taxi2006067
https://doi.org/10.54648/taxi2006067
Autor:
Farhan Hameed, Howell H. Zee
Publikováno v:
The Chinese Economy. 39:40-56
This article derives the distribution of wages in China on the basis of the Pareto distribution, and employs it to simulate the revenue and distributive consequences of various options of restructuring the personal income tax schedule as applied to w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::20dbf051838bc772721441736b287c55
https://doi.org/10.2753/ces1097-1475390204
https://doi.org/10.2753/ces1097-1475390204