Determinants of tax revenue in OECD countries over the period 2001-2011

They set a compliance rate (actual income/reported income) as a dependent variable, run a Tobit model and find that raising 1% the penalty rate produces an increase in

But why does the government provide a tax subsidy to charitable organizations and to their donors, rather than solving the market failure by imposing taxes, raising revenue

Figure 4: Distribution of beliefs about average donation to government Result 3 (peer effects): Donations co-move with beliefs about the average donation in the reference group,

Figure 5 illustrates the structure of the neural network with the eleven nodes corresponding to the input or independent variables (main components), the sole hidden layer nodes

We relate changes in the structure and levels for tobacco taxes, which are published in the Boletín Oficial del Estado[12], to shifts in the distribution of cigarette prices

countries were committed to removing tax barriers to allow more unrestrained movement of goods and products within the EC and create a single European market. However,

It is against this backdrop that the study is enthralled in investigating the financial factors (access to credit, financial literacy and tax) that affect SMEs performance using

An increase in the ad-valorem commodity tax will increase output per firm, decrease the number of firms and decrease total output of oligopolistic firms if the inverse