scholarly journals Evasion and Time Consistency in the Taxation of Capital Income

1998 ◽  
Vol 39 (2) ◽  
pp. 461 ◽  
Author(s):  
Robin Boadway ◽  
Michael Keen
Keyword(s):  
Time Consistency ◽  
Capital Income

Hungarian small business tax and possibilities to minimize distortions from capital income taxation

2015 ◽  
Vol 37 (s1) ◽  
pp. 87-105
Author(s):  
Benedek Nobilis ◽  
András Svraka
Keyword(s):  
Small Business ◽  
Cash Flow ◽  
Capital Accumulation ◽  
Value Added ◽  
Regulatory Elements ◽  
Capital Income ◽  
Potential Growth ◽  
Elegant Method ◽  
Business Tax ◽  
Working Out

Governments throughout the EU and OECD countries rely on revenues raised on capital income. Albeit several arguments can be made for keeping these taxes, in their widespread form they hinder capital accumulation and significantly lower potential growth due to their savings and investment distorting nature. At the same time, the actual economic impact of tax types is largely influenced by their structure. An elegant method, which is also simple in its concept, for eliminating the economic distortions of profit taxes is cash-flow taxation which moves income taxes closer to the more growth-friendly value-added taxes. The small business tax, which was introduced in Hungary in 2013, was designed along these principles. In this paper we review the theoretical literature on cash-flow taxation and discuss the main regulatory elements of the small business tax, as well as the solutions elaborated for working out the challenges related to its implementation.

Taxation of capital income in Austria, Germany and Switzerland

2006 ◽  
Author(s):  
André Bauer ◽  
Deborah Knirsch Schanz ◽  
Sebastian Schanz
Keyword(s):  
Capital Income

scholarly journals INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR

1979 ◽  
Vol 32 (4) ◽  
pp. 445-470 ◽  
Author(s):  
MARTIN FELDSTEIN ◽  
LAWRENCE SUMMERS
Keyword(s):  
Capital Income ◽  
Corporate Sector

Are aggressiveness and social status of group housed sows predictable from observations of earlier behaviour?

1993 ◽  
Vol 1993 ◽  
pp. 87-87 ◽  
Author(s):  
M. Mendl
Keyword(s):  
Social Status ◽  
Social Behaviour ◽  
Time Consistency ◽  
Individual Characteristics ◽  
Individual Characteristic ◽  
Group Housing ◽  
Housing Systems ◽  
Induced Stress ◽  
General Decrease ◽  
Fundamental Understanding

The forthcoming UK ban on stall and tether housing for sows will result in an increase in the use of group housing for these animals. In group housing systems, certain individuals may be particularly aggressive or bullied by others, and this may result in injury or socially induced stress. To attempt to overcome these problems we need to know the answers to questions such as whether removal of a particularly aggressive animal from a group will result in a general decrease in aggression, or whether it will simply result in other animals becoming more aggressive. Answers to these sorts of question require a fundamental understanding of pig social behaviour and individual characteristics. For example, is aggressivness a stable individual characteristic across time and situation? This research addressed these issues by examining the cross-time consistency of individual aggressiveness and social status in groups of pigs.

Sign in / Sign up

Export Citation Format

Share Document