In some classes of models, taxes at the owner level are" neutral" and have no effect on firm
activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more …

The paper introduces dividend taxation and productive government spending in an infinite-
horizon general equilibrium model with heterogeneous agents and financial market …

Evidence on the exact impact of dividend taxation on investment decisions is still an
unsettled debate in financial literature. This thesis aims to study the effect of a new dividend …

Particularly in an emerging or developing economy context, generating sufficient tax
revenues is essential for the provision and upkeep of well-needed public …

Using the Nonlinear Autoregressive Distributed Lag (NARDL) model, this study examines
the effect of taxes on economic growth in Tanzania from 1966 to 2019. Using the NARDL …

Abstract The 2013 Obama-Biden Investment Tax constitutes the largest individual-level tax
increase on dividends in US history. While political and regulatory analysts argued that the …

The study investigates the effect of Company Income Tax and Tertiary Education Tax on
Nigeria Gross Domestic Product (GDP). Time series data were sourced from annual reports …

A presente dissertação versa sobre a análise do impacto do regime fiscal de participation
exemption na captação de investimento no sistema fiscal português. Diferentes estudos na …

Hög tid för reformer. Socialdemokraterna har en historia av att leverera samhällsförbättrande
och jämlikhetsskapande reformer. Men de senaste decennierna har partiet endast förmått att …

Shifting taxes away from labour to tax bases which are considered least detrimental to
growth remains a common policy recommendation from the European Commission and …