Microsoft Word - 00_Title_draft.doc
The study estimates that for every euro that is spent on this fiscal instrument, R&D investment has increased with 1.02 euro ...
knowledge is a variable that is difficult to observe and if so, measuring the effectiveness of the instruments would suffer from ...
6.1. Generic versus specific policy There is a trade-off between generic policy measures and policy aimed at specific sectors. G ...
Which instruments are used, what is the cohesion between the instruments and do or don’t they overlap? What is the administrati ...
Annex: Design of innovation policy in the Netherlands Objective / instrument Specification A. More development and use of techno ...
Keller, W, 2002, ‘Geographic Localization of International Technology Diffusion’, American Economic Review, 92(1), 120-142. Mini ...
IV. COMPOSITION OF REVENUE AND EFFICIENCY OF TAX SYSTEMS ...
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INTRODUCTION: IV. COMPOSITION OF REVENUE AND EFFICIENCY OF TAX SYSTEMS Even though much of the discussion on the quality of publ ...
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STRUCTURE OF TAX REVENUE AND THE QUALITY OF PUBLIC FINANCE Christian Valenduc (Federal Ministry of Finance Belgium)^1 Paper comp ...
However, there is no tax policy that is deliberately against growth or that aims to increase unemployment. Policymakers face tra ...
Changes in tax/GDP ratio also have the drawback of mixing the effect of tax policy and changes in GDP composition. Let us assume ...
advantages, among them a low data requirement, flexibility and a definition of the effective tax rate that is straightforward an ...
2.1.2. Broadness of the tax base An alternative approach for the assessment of efficiency and neutrality might be test the broad ...
The revenue forgone only gives a rough indication of the economic cost, that should predominate in a assessment of the quality o ...
than the taxation of income from self-employment and than the taxation of income from capital. The taxation of consumption is lo ...
% GDP) was passed in 2001 and came into force over the period 2002-06. The 2001 PIT reform seems to have no effect on the ITR on ...
of these provisions explains the steep profile of the ETR around the minimum wage. The phasing- out of these reductions however ...
3.2.3. Taxation of savings Figure 4 – Effective tax rate on savings 2001-03 -60,0% -40,0% -20,0% 0,0% 20,0% 40,0% 60,0% 80,0% Sa ...
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