Search Results

Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands,
Maarten Allers and J.Paul Elhorst, in International Tax and Public Finance (2005)
Keywords: property tax, tax mimicking, yardstick competition, spatial econometrics,

Tax mimicking among local governments: some evidence from Spanish municipalities,
Francisco Delgado and Matías Mayor, in Portuguese Economic Journal (2011)
Keywords: Tax mimicking, Spatial econometrics, Local governments, H71, H73,

Is there evidence of strategic corporate tax interaction among EU countries?,
Fernando Ruiz and Marcel Gerard, from University Library of Munich, Germany (2008)
Keywords: Tax mimicking; tax competition; spatial panel

Do agglomeration forces strengthen tax interactions?,
Sylvie Charlot and Sonia Paty, from HAL (2010)
Keywords: taxable agglomeration rent,tax interdependencies,model of tax setting,mimicking behaviour

REIT Mimicking Portfolio Analysis,
Kevin C.H. Chiang, Kirill Kozhevnikov, Ming-Long Lee and Craig H. Wisen, in International Real Estate Review (2006)
Keywords: REIT; mimicking portfolio; performance evaluation

The political trend in local government tax setting,
Raffaella Santolini, in Public Choice (2009)
Keywords: Political trend, Social interaction, Tax mimicking, D72, H71, H77,

Tax Competition, Relative Performance and Policy Imitation,
Andreas Wagener, from CESifo (2009)
Keywords: fiscal competition, relative performance, tax mimicking, evolutionary stability

Incomplete Information in Tax Setting of Local Governments: a Theoretical Framework,
Raffaella Santolini, from Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali (2007)
Keywords: incomplete information, informative trend, political trend, tax mimicking

On the determinants of local tax rates: new evidence from Spain,
Francisco Delgado, Santiago Lago-Peñas and Matías Mayor, from Institut d'Economia de Barcelona (IEB) (2011)
Keywords: Local taxation, tax mimicking, yardstick competition, political trends

Impacts of Neighbors on Local Tax Rates: A Space–Time Dynamic Panel Data Analysis,
Julian Ramajo, Alejandro Ricci-Risquete, Lourdes Jerez and Geoffrey Hewings, in International Regional Science Review (2020)
Keywords: tax mimicking; local governments; spatial econometrics; Spain; Extremadura

The role of environmental taxes and public policies in supporting RES investments in EU countries: Barriers and mimicking effects,
A. Carfora, Rosaria Vega Pansini and G. Scandurra, in Energy Policy (2021)
Keywords: RES Policy instruments; Panel data models; Spatial model; Barriers to green investments; Mimicking effects;

Economic integration and interdependence of tax policy,
Carolin Holzmann and Axel von Schwerin, from Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics (2015)
Keywords: fiscal interdependence, tax mimicking, local business tax, tax competition, fiscal equalization schemes

Let's stay in touch - evidence on the role of social learning in local tax interactions,
Sebastian Blesse and Thorsten Martin, from ZEW - Leibniz Centre for European Economic Research (2015)
Keywords: Tax mimicking, Local business tax, Social learning, Institutions, Tax competition, Fiscal equalization schemes

Motivations, Obstacles, and Resources: The Adoption Of The General-Purpose Local Option Sales Tax in Georgia Counties,
Zhirong Zhao, in Public Finance Review (2005)
Keywords: local option sales tax; property tax relief; policy innovation; policy diffusion; tax mimicking

Do local governments tax homeowner communities differently?,
Roland Füss and Oliver Lerbs, from ZEW - Leibniz Centre for European Economic Research (2017)
Keywords: homeownership, public financing, residential property tax, spatial tax mimicking, yardstick competition

Do Local Governments Tax Homeowner Communities Differently?,
Roland Fuess and Oliver Lerbs, from University of St. Gallen, School of Finance (2017)
Keywords: Homeownership, public financing, residential property tax, spatial tax mimicking, yardstick competition

Spatial diversification of property tax policy – Searching for yardstick competition in Polish metropolitan areas,
Agnieszka Małkowska, Agnieszka Telega, Michał Głuszak and Bartłomiej Marona, in Land Use Policy (2021)
Keywords: Yardstick competition; Tax mimicking; Spatial interdependence; Metropolitan areas; Area-based property tax;

Mimicking, errors, and the optimal standard of proof,
Murat C. Mungan and Andrew Samuel, in Economics Letters (2019)
Keywords: Standard of proof; Avoidance; Mimicking; Deterrence; Evidence; Judicial errors;

Mimicking insider trades,
Biwesh Neupane, Chandra Thapa, Andrew Marshall and Suman Neupane, in Journal of Corporate Finance (2021)
Keywords: Foreign institutional investors; Information asymmetry; Mimicking; Opportunistic insider trades; Routine insider trades;

Diffusion of irrigation technologies: the role of mimicking behaviour and public incentives,
Marie-Estelle Binet and Lionel Richefort, from HAL (2010)
Keywords: irrigation technologies,mimicking behaviour,public incentives

Is There Mimicking Behavior in Firms’ Trade Credit Decisions?,
Asad Ali Rind, Sabri Boubaker and Viet Dang, in Review of Corporate Finance (2021)
Keywords: Trade credit, accounts receivable, firm behavior, peer effects, mimicking

On the Markovian projection in the Brunick–Shreve mimicking result,
Martin Forde, in Statistics & Probability Letters (2014)
Keywords: Mimicking; Diffusion process; Local volatility models; Markovian projection;

Efficient Mimicking Portfolios in Asset Pricing Tests,
Jinyong Kim, Kun Ho Kim and Jeong Hwan Lee, in Korean Economic Review (2021)
Keywords: Asset Pricing Test, Nontraded Factor, Efficient Mimicking Portfolio, Power

The European Monetary Integration Trap: incomplete sovereignty and the State-mimicking method,
Nazaré Costa Cabral, from University Library of Munich, Germany (2022)
Keywords: Sovereignties – Balance of Payments - Monetary policy – Integration trap – State-mimicking method

The effect of leverage mimicking portfolios in explaining stock returns variations,
Yaz Muradoglu and Sheeja Sivaprasad, in Studies in Economics and Finance (2013)
Keywords: Capital structure, Stock returns, Leverage, Factor mimicking portfolios, Fund management

Price mimicking under cost-of-service regulation: the Swedish water sector,
Erik Lundin, in Journal of Regulatory Economics (2017)
Keywords: Yardstick competition, Spatial econometrics, Public economics, Water utilities, Price mimicking

Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures,
Darren Bernard, Devrimi Kaya and John Wertz, in Journal of Accounting and Economics (2021)
Keywords: Disclosure; Capital structure; Private firms; Product markets; Mimicking;

The real implications of mimicking peer firms' cash holdings,
Marvelous Kadzima, Michael Machokoto and Edward Chamisa, in International Journal of Managerial Finance (2023)
Keywords: Mimicking, Cash holdings, Firm value, Diminishing returns, Macroeconomic conditions, G20, G30, G32

Identification-Robust Inference on Risk Premia of Mimicking Portfolios of Non-traded Factors,
Frank Kleibergen and Zhaoguo Zhan, in Journal of Financial Econometrics (2018)
Keywords: asset pricing, economic factor, mimicking portfolio, non-standard distribution, robust inference

Cross-sectional tests of asset pricing models with full-rank mimicking portfolios,
Jinyong Kim, Kun Ho Kim and Jeong Hwan Lee, in The North American Journal of Economics and Finance (2021)
Keywords: Full-rank mimicking portfolios; Nontraded factors; Benchmark span; Hansen-Jagannathan distance;

A Comparative Analysis of Ability of Mimicking Portfolios in Representing the Background Factors,
Hossein Asgharian, from Lund University, Department of Economics (2004)
Keywords: mimicking portfolio; asset pricing; cross-sectional regression approach; time series regression approach

Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?,
In-Mu Haw, Simon S.M. Ho, Bingbing Hu and Xu Zhang, in The International Journal of Accounting (2013)
Keywords: Signaling; Mimicking stock repurchases; Operating and market performance; Legal institutions; Ownership concentration;

Le mimétisme fiscal: une application aux Régions françaises,
Lars Feld, Jean-Michel Josselin and Yvon Rocaboy, in Economie & Prévision (2002)
Keywords: tax mimicking, tax competition, French regions, decentralisation

Economic Integration and Local Tax Mimicking,
Carolin Holzmann and Axel von Schwerin, from Verein für Socialpolitik / German Economic Association (2015)

Tax Mimicking Among Belgian Municipalities,
Bruno Heyndels and Jef Vuchelen, in National Tax Journal (1998)

Optimizing heat-absorption efficiency of phase change materials by mimicking leaf vein morphology,
Honglei Liu, Baotong Li, Lukuan Zhang and Xin Li, in Applied Energy (2020)
Keywords: Phase change materials; Optimization; Heat-absorption efficiency; Leaf-mimicking design; Bionic design;

Identification-robust beta pricing, spanning, mimicking portfolios, and the benchmark neutrality of catastrophe bonds,
Marie-Claude Beaulieu, Jean-Marie Dufour, Lynda Khalaf and Olena Melin, in Journal of Econometrics (2023)
Keywords: Identification-robust inference; Asset pricing; Spanning; Benchmark neutrality; Mimicking portfolios; Missing factors;

Spatial patterns in local taxation: tax mimicking or error mimicking?,
Federico Revelli, in Applied Economics (2001)

Fiscal interactions in the short and the long run: evidence from German reunification,
Thushyanthan Baskaran, in Journal of Economic Geography (2020)
Keywords: Strategic interactions, tax mimicking, business taxes, property taxes, German reunification

Mimicking of Local Tax Burdens Among Neighboring Counties,
Helen Ladd, in Public Finance Review (1992)

Spatial interdependence in property taxation: the case of Polish municipalities,
Agnieszka Malkowska, Agnieszka Telega, Michal Gluszak and Bartlomiej Marona, in Equilibrium. Quarterly Journal of Economics and Economic Policy (2018)
Keywords: tax competition; property taxation; tax mimicking; spatial interdependence; Poland

An Empitical Analysis of Political and Informative Trends on Municipalities of an Italian Region,
Raffaella Santolini, from Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali (2007)
Keywords: informative trend, political trend, spatial econometrics, tax mimicking

Taxes and the Fed,
Tom Barkin, in Econ Focus (2018)
Keywords: taxes

Electoral accountability and tax mimicking: the effects of electoral margins, coalition government, and ideology,
Albert Sole Olle, in European Journal of Political Economy (2003)

Tax mimicking in the short- and the long-run: Evidence from German reunification,
Thushyanthan Baskaran, from Verein für Socialpolitik / German Economic Association (2015)

Interdependent Behavio and the Effect of Taxes,
Sören Blomquist, from Uppsala - Working Paper Series (1991)
Keywords: taxes

Tax, Welfare and Work Incentives,
Tim Callan, from Economic and Social Research Institute (ESRI) (2011)
Keywords: taxes

Base-Broadening Tax Reforms,
Tim Callan, Claire Keane and John R. Walsh, from Economic and Social Research Institute (ESRI) (2010)
Keywords: taxes

Marginal Indirect Tax Reform in Australia,
John Greedy, in Economic Analysis and Policy (1999)
Keywords: Tax

Alcohol Tax Equalization and Social Costs,
Henry Saffer and Frank Chaloupka, in Eastern Economic Journal (1994)
Keywords: Tax

Tax revenue in India: Trends and issues,
Pratap Singh, from Institute for Social and Economic Change, Bangalore (2019)
Keywords: Tax

Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas,
Zdražil Pavel and Pernica Bohuslav, in Central European Journal of Public Policy (2021)
Keywords: Czech Republic, functional urban area (FUA), industry, property tax, local government, tax mimicking

Reconstructing the Agenda for U.S. Tax Reform,
Dale Jorgenson, in Eastern Economic Journal (1993)
Keywords: Tax

Pareto Superior Tax Reform: Some Simple Analytics,
James Buchanan, in Eastern Economic Journal (1994)
Keywords: Tax

Analysis of Judicial Practice in Cases of Unjustified Tax Benefits,
Anna Zolotareva, from Russian Presidential Academy of National Economy and Public Administration (2013)
Keywords: tax

What Has Happened to Marginal Tax Rates?,
Tim Callan, Niamh Crilly, Claire Keane and John R. Walsh, from Economic and Social Research Institute (ESRI) (2011)
Keywords: taxes

The Macro-economic Impact of Changing the Rate of Corporation Tax,
Thomas Conefrey and John Fitzgerald, from Economic and Social Research Institute (ESRI) (2011)
Keywords: taxes

The Wealth Tax and the Tax Mix,
Robin Boadway and Pierre Pestieau, from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2022)
Keywords: Wealth tax ; capital income tax ; inheritance tax

Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes,
Richard Bird and Sally Wallace, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2003)
Keywords: Tax, Taxes

Effective Marginal Tax Rates in Australia,
H. F. Campbell and K. A. Bond, in Economic Analysis and Policy (1997)
Keywords: Tax; Taxes

Why the Proposed Border Tax Adjustment Is Unlikely to Promote U.S. Exports,
Mary Amiti, Oleg Itskhoki and Jozef Konings, from Federal Reserve Bank of New York (2017)
Keywords: tax

The Analysis of the Legal Problems of Administration Consolidated Taxpayers and Tax Revenue Holdings,
N. Postnikova, G. Korolev, N. Efimova and N. Kornienko, from Russian Presidential Academy of National Economy and Public Administration (2013)
Keywords: tax

Restructuring Taxes, Levies and Social Insurance: What Role for Universal Social Charge?,
Tim Callan, Brian Nolan, Claire Keane, John R. Walsh and Marguerita Lane, from Economic and Social Research Institute (ESRI) (2010)
Keywords: taxes

The Macro-Economic Effects of Raising Revenue through Different Taxes,
Thomas Conefrey, John Fitzgerald, Laura Malaguzzi Valeri and Richard Tol, from Economic and Social Research Institute (ESRI) (2013)
Keywords: taxes

Sin taxes in differentiated product oligopoly: an application to the butter and margarine market,
Rachel Griffith, Lars Nesheim and Martin O'Connell, from Centre for Microdata Methods and Practice, Institute for Fiscal Studies (2010)
Keywords: tax

Taxes at the Crossing,
Ladislav Minèiè, in Czech Journal of Economics and Finance (Finance a uver) (2000)
Keywords: tax reform; tax distortion

The Wealth Tax and the Tax Mix,
Robin Boadway and Pierre Pestieau, in Canadian Tax Journal (2022)
Keywords: Wealth taxes, income taxes, inheritance taxes, tax policy

The Wealth Tax and the Tax Mix,
Robin Boadway and Pierre Pestieau, from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2023)
Keywords: Wealth Taxes ; Income Taxes ; Inheritance Taxes ; Tax Policy

Tax Evasion in Interrelated Taxes,
Alejandro Esteller-Moré, from University Library of Munich, Germany (2004)
Keywords: Tax Evasion

Taxing Hard-to-Tax Markets,
Marcelo Arbex, Enlinson Mattos and Laudo M. Ogura, from University of Windsor, Department of Economics (2013)
Keywords: taxation; hard-to-tax; tax evasion.

Tax Evasion, Tax Amnesties and the Psychological Tax Contract,
Lars Feld and Bruno Frey, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2007)
Keywords: Tax Evasion, Tax Amnesties, Psychological Tax Contract

Tax Amnesties,
Carla Marchese, from Institute of Public Policy and Public Choice - POLIS (2014)
Keywords: tax amnesty, tax evasion, tax policy

Tax Reforms and Tax Yield in Nigeria,
Bassey Okon Ebi and Oluwafemi Ayodele, in International Journal of Economics and Financial Issues (2017)
Keywords: Tax Reforms, Tax Elasticity, Tax Buoyancy

The effect of tax enforcement on tax morale,
Antonio Filippin, Carlo Fiorio and Eliana Viviano, from Bank of Italy, Economic Research and International Relations Area (2013)
Keywords: tax morale, tax enforcement, tax gap

Notes on the evolution of the tax burden,
Carlos A. Longo, in Brazilian Journal of Political Economy (1984)
Keywords: Tax burden, taxes, income tax

Tax Pressure on People's Incomes,
Oana Oprisan and Ana-Maria Dumitrache (Serbanescu), in Ovidius University Annals, Economic Sciences Series (2023)
Keywords: tax pressure, tax system, taxes, tax behaviour

The Effect of Tax Reform in Kazakhstan on Tax Revenues and Tax Evasion,
Aleksandr Vashchilko, in Applied Economics Quarterly (formerly: Konjunkturpolitik) (2010)
Keywords: tax evasion, tax revenue

Tax investigations,
Galina Zhirova and Svetlana Vlasova, from Russian Presidential Academy of National Economy and Public Administration (2015)
Keywords: tax investigations, tax controlling, tax violations, tax legislation

The Income Tax,
Boris Bittker and Charles Galvin, from American Enterprise Institute (1970)
Keywords: tax reform, progressive tax, income tax, flat tax

Tax Compliance,
James Andreoni, Brian Erard and Jonathan Feinstein, from Wisconsin Madison - Social Systems (1996)
Keywords: TAXES;TAXATION

Tax Compliance,
James Andreoni, Brian Erard and Jonathan Feinstein, from Wisconsin Madison - Social Systems (1996)
Keywords: TAXES ; TAXATION

Tax reform,
Carl Walsh, in FRBSF Economic Letter (1986)
Keywords: Tax reform

Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System,
Daniela-Nicoleta Sahlian, Silviu Cornel Chiriac, Radu Ciobanu and Maria Teodora Vuță, in CECCAR Business Review (2024)
Keywords: luxury tax, wealth tax, solidarity tax, taxable base, tax burden

The effect of tax enforcement on tax morale,
Antonio Filippin, Carlo Fiorio and Eliana Viviano, in European Journal of Political Economy (2013)
Keywords: Tax morale; Tax evasion; Tax enforcement; Tax gap;

Impact of Tax Simplification on Tax Efficiency,
Nihal Bayraktar, from Springer (2020)
Keywords: Tax efficiency, Tax policies, Tax corruption, Tax simplification

Minimum Taxes and Repeated Tax Competition,
Áron Kiss, from Institute of Economics, Centre for Economic and Regional Studies (2011)
Keywords: tax competition, tax harmonization, minimum tax, tax floor, repeated games

No relief: Tax prices and property tax burdens,
Nathan Anderson, in Regional Science and Urban Economics (2011)
Keywords: Tax price; Property tax;

Tax Professionals: Tax-Evasion Facilitators or Information Hubs?,
Marco Battaglini, Luigi Guiso, Chiara Lacava and Eleonora Patacchini, from C.E.P.R. Discussion Papers (2019)
Keywords: Tax enforcement; Tax evasion

Competition over the Tax Base in the State Sales Tax,
Jason Fletcher and Matthew Murray, in Public Finance Review (2006)
Keywords: tax competition; sales tax

Replacing the Income Tax with a Progressive Consumption Tax,
Daniel Shaviro, from American Enterprise Institute (2003)
Keywords: income tax, consumption tax