In many countries, schools have responded to the COVID-19 pandemic by splitting up classes. While the purpose of dividing classes is clearly health-related, the process of doing so poses an interesting question: what is ...
If tax obligations are met, the balanced-budget substitution of an ad valorem tax on output for a specific tax not only raises a monopolist's production, but also represents a Pareto improvement. However, if tax avoidance ...
Dieser Aufsatz analysiert die Effekte der staatlichen Steuer- und Subventionspolitik hinsichtlich ihrer Wirkung auf das langfristige Wirtschaftswachstum. Untersucht werden mehrere einkommens- und gewinnabhängige Steuern ...