Dividend Taxes and Investment Efficiency: Evidence from the 2003 U.S. Personal Taxation Reform

2020 ◽  
Author(s):  
J.B. (Jong-Bom) Chay ◽  
Byung-Uk Chong ◽  
Hyun Joong Im
Keyword(s):  
Investment Efficiency ◽  
Taxation Reform ◽  
Personal Taxation ◽  
Dividend Taxes

The Use of Cost-Benefit Analysis for Evaluating Efficiency of Public Investment Projects (The Case of Sochi-2014 Winter Olympic Games)

2011 ◽  
pp. 57-78
Author(s):  
I. Pilipenko
Keyword(s):  
Net Present Value ◽  
Olympic Games ◽  
Cost Benefit Analysis ◽  
Public Investment ◽  
Cost Benefit ◽  
Investment Efficiency ◽  
Benefit Analysis ◽  
Step Method ◽  
Investment Projects ◽  
The Usa

The paper analyzes shortcomings of economic impact studies based mainly on input- output models that are often employed in Russia as well as abroad. Using studies about sport events in the USA and Olympic Games that took place during the last 30 years we reveal advantages of the cost-benefit analysis approach in obtaining unbiased assessments of public investments efficiency; the step-by-step method of cost-benefit analysis is presented in the paper as well. We employ the project of Sochi-2014 Winter Olympic and Paralympic Games in Russia to evaluate its efficiency using cost-benefit analysis for five accounts (areas of impact), namely government, households, environment, economic development, and social development, and calculate the net present value of the project taking into account its possible alternatives. In conclusion we suggest several policy directions that would enhance public investment efficiency within the Sochi-2014 Olympics.

Estimating Accounting Consistency and Its Impact on Investment Efficiency

2020 ◽  
Vol 29 (3) ◽  
pp. 205-232
Author(s):  
Gil S. Bae ◽  
Seung Uk Choi ◽  
Jeong Taek Kim
Keyword(s):  
Investment Efficiency

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

Investment Efficiency in Hi-tech Industry

2019 ◽  
Vol 37 (2) ◽  
pp. 115-138
Author(s):  
Bum-Joon Kim ◽  
Jin-Ha Park
Keyword(s):  
Investment Efficiency

Direct Taxation Reform in Romania After the Great Union

2020 ◽  
Vol 19 (3) ◽  
pp. 54-66
Author(s):  
Florin-Sebastian Duma ◽  
Adrian-Gabriel Corpădean
Keyword(s):  
Direct Taxation ◽  
Taxation Reform
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