4,253 research outputs found
A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants
No full textThis paper studies the economic determinants of corporate tax revenue to Gross Domestic Product (GDP) across European Union members over the period 1998-2009. The Feasible Generalized Least Squares (FGLS) regression results suggest that structural, cyclical, international and institutional factors such as GDP, Government Deficit, Industry Turnover, Unemployment, Number of Enterprises, Trade Openness, Foreign Direct Investment (FDI) and Corruption affect revenue performance of an economy. Thus, the findings show that Unemployment Rate and Corruption have an adverse effect on tax collection, while the other analysed factors contribute to a better performance concerning tax collection. In the present paper we also consider as explanatory factors the tax variables Effective Average Tax Rate (EATR) and Effective Marginal Tax Rate (EMTR). In fact, empirical results indicate a parabolic relationship between EMTR and corporate tax revenues, reinforcing the hypothesis of the existence of a Laffer curve. Our findings also suggest that the last two years of European Union enlargement are likely not to have had effect in corporate tax revenue to GDP. In addition, specific factors of some countries (Greece, Portugal and Spain) seem to positively affect corporate revenues.Corporate Tax Revenue, EATR, EMTR, Corruption, Laffer Curve
Adrian Caesar speaking at Alex Miller author: A Celebration, held at the National Library, Canberra, 30 October 2011 /
No full textTitle from information supplied by photographer.; Part of the collection: Alex Miller author: A Celebration, held at the National Library of Australia theatre, 30 October 2011.; Mode of access: Online.; Photographed by a staff member of the National Library of Australia
[Letter from Alex Bradford to Lieutenant and Mrs. Ray Starner - November 4, 1940]
No full textLetter from Alex Bradford to Lieutenant and Mrs. Ray Starner describing the the current state of affairs that the author was experiencing, including: the London blitz, the moral of the troops on the ground, and the collective company of men opposing the Nazi regime
Alex Haley, author
No full textExamines the life and achievements of Alex Haley, celebrated author of "Roots" and other writings, discussing his life and literary career, as well as his obsession with researching his family's history
Description by author Alex Irvine of his recent participation in the San Diego C
No full textDescription by author Alex Irvine of his recent participation in the San Diego Comic-Con, one of the largest conferences of comic/media/book producers and consumers. Irvine was there to promote his new fiction book, One King, One Soldier, published by Del Rey
Recovery through contradiction?
No full textWith this new drug strategy, the circle has turned. It was a Conservative government
that introduced the first drug strategy, Tackling Drugs Together, in 1995. This aimed
to reduce drug related crime, protect young people and reduce health harms by
discouraging drug use. It was criticised at the time for having unrealistic, intangible
aims and for not providing the necessary funding. New Labour’s strategies introduced
increasingly specific targets and massively expanded the funding of treatment. This
new Coalition strategy has no targets and provides no new funding
Alex Miller signing books at the National Library of Australia, Canberra, 30 October 2011 /
No full textTitle from information supplied by photographer.; Part of the collection: Alex Miller author: A Celebration, held at the National Library of Australia theatre, 30 October 2011.; Mode of access: Online.; Photographed by a staff member of the National Library of Australia
Alex Miller taking questions at the National Library of Australia, Canberra, 30 October 2011 /
No full textTitle from information supplied by photographer.; Part of the collection: Alex Miller author: A Celebration, held at the National Library of Australia theatre, 30 October 2011.; Mode of access: Online.; Photographed by a staff member of the National Library of Australia
Alex Miller and Genevieve Jacobs at the National Library of Australia, Canberra, 30 October 2011 /
No full textTitle from information supplied by photographer.; Part of the collection: Alex Miller author: A Celebration, held at the National Library of Australia theatre, 30 October 2011.; Mode of access: Online.; Photographed by a staff member of the National Library of Australia
Alex Miller at the National Library of Australia theatre, 30 October 2011, 1 /
No full textTitle from information supplied by photographer.; Part of the collection: Alex Miller author: A Celebration, held at the National Library of Australia theatre, 30 October 2011.; Mode of access: Online.; Photographed by a staff member of the National Library of Australia
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