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1 - 10 van 43 voor excess burden
De prijs van de overheid | www.cpb.nl
... overheid download (pdf document, 306.1 kb) cpb document pagina's isbn 9789058334107 de overlast ('excess burden') van belastingheffing is de prijs van maatschappelijke gelijkheid. belastingverstoringen worden echter gecompenseerd door herverdelingswinsten. bij ...
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Microsoft Word - DP CCCTB voorblad.doc
... of the revenues raised by corporate taxes. hence, corporate tax systems impose a sizeable excess burden via investment and financial distortions. 10 multinationals in maximising the value of the firm, ... are discounted one period. hence, loss consolidation in cortax will always reduce the tax burden of the multinational relative to loss carry forward. to illustrate the underlying mechanism, the ...
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Microsoft Word - doc189.doc
... wel verstorend, maar gevolg van de maatschappelijke behoefte tot inkomensherverdeling. de overlast ( excess burden') van belastingheffing is de prijs van maatschappelijke gelijkheid. belastingverstoringen worden echter gecompenseerd ... direct verband tussen het doodgewicht van de belasting, afgekort als meb (marginal excess burden), en de mcf. de meb meet het nutsverlies van een verstorende ...
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Microsoft Word - notitie.doc
... arbeidsintensieve persoonlijke dienstverlening ontzien. zie w.j. corlett en d.c. hague, complementarity and the excess burden of taxation, review of economic studies, uitbreiding in h.j. kleven, w.f. richter en ...
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Working Paper (set-up) Engelsta [PFP#802640440]
... expenditures is quite a different issue, in which the cost of financing (the excess burden) is only one of the s many s determinants. net benefits 1000 euro ... generation lives longer than the previous generation, they also benefitlongerfromgovernmentexpenditures.theensuingincreaseinexpendituresputs an extra burden on the government budget, that - according to the efficiency criterion - should be ...
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Microsoft Word - cpbdoc104
... taxes are proportional such as the income tax, so we abstract from the excess-burden of proportional taxes. to take country differences into account, we cover proportionally ... d subsidy effectiveness of extra expenditures excess burden of subsidies internal market for services trade effects competition effects fdi effects employment effects administrative burden higher labour efficiency benefits of ...
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fiscal prefunding response demographic uncertainty pdf
... public finance literature that a policy that smoothes tax rates over time minimizes the excess burden from distortionary taxation (barro (1979)). this result holds if marginal distortions are directly linked ... swart, the hague. gomes, f., l.j. kotlikoff and l.m. viceira, 2006, the excess burden of government indecision, university of michigan retirement research center working paper, wp 2006-123. ...
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impact demographic uncertainty public finances netherlands pdf
... . viewed another way, for given revenue requirements, the direct burden of taxation will be greater for each worker as will the aggregate excess burden of taxation. we will return to the issue of ...
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Werkdocument (set-up) Nederland [PFP#602370901]
... effecten groter zijn. tegenover mogelijke positieve bestedingseffecten staat dan echter het negatieve effect van de excess burden van belastingverhoging. ofschoon er geen volledig zicht effect dat per saldo optreedt, laat een gevoeligheidsanalyse ...
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Microsoft Word - cpbdoc134.doc
... dit bedrag wegens de verstorende werking van extra belastingheffing op de arbeidsmarkt (in economenjargon de excess burden of taxation of de social marginal costs of funds ). een vaker gebruikt kengetal voor dit ...
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