TITLE

TOWARDS A PROABILITY TRANSITION MATRIX MODEL OF THE TAX COMPETITION

AUTHOR(S)
HORVÁTH, Denis; MALIČKÁ, Lenka; GAZDA, Vladimír
PUB. DATE
October 2013
SOURCE
Economic Computation & Economic Cybernetics Studies & Research;2013, Vol. 47 Issue 4, p1
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The tax competition remains one of the most and widely studied problems in macroeconomics. We are looking for empirical evidence which supports our preliminary theoretical conceptual model intended for the adequate description of the economic systems experiencing the tax competition. The model is intended not only for the utilization within the EU-27, but its wider use is assumed which combines the effect of the tax revenue function gradients with the harmonization tendency as an alternative. The analytical part of the study underlines the potential of the perturbative calculations which might be relevant for further macroeconomic research. The theoretical research represents ground for the empirical research searching for the causal relationship between the change of the revenue and time shifted tax burden.
ACCESSION #
93394295

 

Related Articles

  • A Spatial Interaction Model for the Representation of the Mobility of University Students on the Italian Territory. Bruno, Giuseppe; Genovese, Andrea // Networks & Spatial Economics;Mar2012, Vol. 12 Issue 1, p41 

    Analysing the spatial distribution of university students over a national territory is of particular interest as this phenomenon is significantly correlated to the possibility of a region to maintain its competitiveness in the diffusion of knowledge-based processes. Hence, in this paper we...

  • Is Targeted Tax Competition Less Harmful than its Remedies? Janeba, Eckhard; Smart, Michael // International Tax & Public Finance;May2003, Vol. 10 Issue 3, p259 

    Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread? We study a general model of competition for...

  • The Impact of Pillar 3 Disclosure Requirements on Bank Safety. Vauhkonen, Jukka // Journal of Financial Services Research;Apr2012, Vol. 41 Issue 1/2, p37 

    We consider the impact of a mandatory information disclosure on bank safety in a spatial model of banking competition, in which a bank's probability of success depends on the quality of its risk measurement and management systems. Under Basel capital requirements, this quality is at least...

  • Now is the time for UK to work out 'where to play and how to win'. Kelsey, Steve // Packaging News;Mar2012, p21 

    The author discusses the increase in government revenue of China as compared to other parts of the world and highlights the need of an economic reform in Great Britain to survive in this competitive market.

  • Empirical evidence on horizontal competition in tax enforcement. Durán-Cabré, José; Esteller-Moré, Alejandro; Salvadori, Luca // International Tax & Public Finance;Oct2015, Vol. 22 Issue 5, p834 

    Tax auditing parameters have been largely overlooked by the literature as policy-making instruments of any relevance; however, enforcement strategies are critical elements of the tax burden. In this paper, we show that, in a federal framework, tax auditing policies can serve as additional tools...

  • A NOTE ON DYNAMIC TAX INCIDENCE. Bernheim, B. Douglas // Quarterly Journal of Economics;Nov81, Vol. 96 Issue 4, p705 

    Under certain reasonable conditions for a growth model, the path of adjustment between steady states generated by a change in an exogenous policy variable is solved for explicitly. The overall welfare effect is then shown to be a weighted average of the short- and long-run effects for a large...

  • FACTORIAL ANALYSIS OF FISCAL PRESSURE IN ROMANIA: 2008 - 2011. Liliana, BUNESCU; Carmen, COMANICIU // Revista Economica;Jan2013, Vol. 65 Issue 1, p81 

    The existence of any modern state is unthinkable without a tax system's efficiency and performance through pressure on taxpayers. Tax burden may be easier as long as it is not excessive. This paper aims to analyze the factors which influence overall tax burden calculated at the Romanian state...

  • Estimating State and Local Tax Exporting Between 1999 and 2012. Prante, Gerald; Navin, John // Journal of Applied Business & Economics;Aug2016, Vol. 18 Issue 4, p36 

    In fiscal year 2012, state and local governments collected $1.4 trillion in taxes. Using various data sources, this paper presents state-by-state estimates of the amount that each state is able to export of its tax burden to non-residents, including the export effects of federal deductibility....

  • A static ensemble approximation for stochastically modulated quantum systems. Bittl, R.; Schulten, K. // Journal of Chemical Physics;2/1/1989, Vol. 90 Issue 3, p1794 

    A short-time approximation for the evolution of quantum systems governed by a Hamiltonian with stochastic time dependence is derived. The evolution operator of the system is replaced by an ensemble of evolution operators with time-independent Hamiltonians, weighted by a distribution function...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics