Progressive taxation and the social marginal cost of public funds

Article Abstract:

A formula for social marginal cost of public funds (SMCF) under a progressive tax system was obtained through the use of a multi-person framework. The formula illustrates the impact of changes in the average and marginal tax rates of individuals on labor supply responses' income and substitution effects. It also helps in determining the SMCFs for marginal tax rate change that is classified in a single tax bracket. SMCFs for three alternative definitions associated with progressivity-preserving tax rate increase were also identified by the formula.

Tax Law, Economics, Research and Development in the Social Sciences and Humanities, Research, Analysis, Labor supply, Labor force, Direct costing, Progressive taxation

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Start-ups, venture capitalists, and the capital gain tax

Article Abstract:

Potential entrepreneurs having innovative ideas often lacks own resources and also commercial experience. According to policy makers in Europe and other countries, venture capital can positively contribute to the professionalization and growth of young innovative firms.

Europe, Venture Capital Companies, Miscellaneous Intermediation, Investors, not elsewhere classified, Capital Gains Taxes, Evaluation, Taxation, Capital gains tax

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Vertical fiscal externalities in a federation

Article Abstract:

Investigations are required for the potential bias in the provision of productivity, enhancing public inputs. Federal revenues can be increased, with an increase in the state government's tax rate on wage income.

Models, Federalism, Budget, Federal budget

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