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1 - 10 van 18 voor dual return
Microsoft Word - DP128_demooij _2_.doc
... the world allow interest to be deductible as expenditure when calculating taxable profits. the normal return on equity is usually not deductible as a cost. therefore, corporate tax systems discriminate against ... tax for the 1990s, london. keuschnigg, c., and m.d. dietz, 2007, a growth oriented dual income tax, international tax and public finance 14, 191-221. klemm, a., 2007, allowances for ...
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Microsoft Word - bijz90.doc
... strekking gedaan onder de etiketten van viable integrated vat' (vivat), compensating vat' (cvat), en dual vat' (d-vat). summary 15 deze studie beargumenteert dat de huidige verleggingsregeling de voorkeur ... because the intermediation charge that should be taxed is embedded in the interest, premium, or return, which should not be taxed. israel, argentina, and france have experience with the addition ...
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Microsoft Word - discussion134.doc
... providers as well, implying that providers have no discretion to return workers to the social benefit administration (i.e., to decline ... them). in contrast, providers in the netherlands are allowed to return clients assigned to them, but with the caveat that ... services by the social benefit administration was replaced by a dual system, where clients could either opt for individual vouchers and ...
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capital income taxation europe trends and trade offs pdf
... and griffith (1997). being the percentage wedge between the pre and post tax rates of return that are required by individual shareholders (rather than the corporate management), they comprise both ... final withholding taxes on interest and dividend, have moved towards a classical system, a dual system, or an imputation system. moreover, countries have excluded capital gains from personal income. ...
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122 Agricultural relationships [PFP#1190832375]
... a slow emergence from feudal servitude. thereforms,whichwerecompletedin1848essentiallyconcernedpeasantfreedomsand their right to own land. in return for their freedom peasants had to cede to the landlord between one third ... are shifting away from protectionism to free trade. obviously consequence of the present dual nature of german agriculture due to the large farm sizes in east germany ...
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Microsoft Word - discussion68
... members of the european union and 20 non-eu countries, entails the introduction of the dual bachelor-mastersystem (see box). the bama- system uniformizes the structure of higher educational programs, and ... abroad?' sample consists of 126 surveys. 2 the possibility that the dutch students would not return to the netherlands after finishing their studies was not taken into account in the motivation ...
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Research Memorandum (set-up) [PFP#790029940]
... the high wages they command are better thought of as a rent than as a return to investment. nor do these skills contribute to production in the way that human capital ... real gnp indexa southern real gnp indexa a deflated by the ideal' price index (the dual of the demand function) a ces function of pa and pb. 38 abstract the plummeting ...
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N:\publicaties\...\cpbdoc30.wp [PFP#531103649]
... factor demands and cost equations are usually derived from an underlying common production function or dual cost function. for example both the freia model (cpb, 1983) and the niesr model (national ... to ever increasing inflation. this mechanism also ensures that unemployment always has a tendency to return to this nairu. however, the dramatic and long-lasting upward shift in the unemployment rate ...
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how not measure competition pdf
... the markets in our sample. roeger (1995) adapts hall's method by combining primal and dual estimates of the solow residual. this allows him to estimate mark ups without the use ... fisher and mcgowan (1983) give a related criticism on the use of accounting rates of return to infer market power. 14 moreover, we have no information on factor prices in our ...
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memo189.pdf
... spillover effects is based on empirical estimates which, unlike worldscan, do not distinguish the dual role of r d. directly translating these empirical estimates into model parameters harbours the ... d subsidies which are directed to specific projects (preferably those with the highest social return) and hence influence the sectors' relative performance, distorting the relative r d intensity brought ...
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