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The Estate Tax and After-Tax Investment Returns
This paper explores the effect of estate and gift taxes on the after-tax rate of return earned by savers. The estate tax affects only a small fraction of households -- taxable decedents represented on
NBER1997-12-01 更新110
Additional file 11 of Evaluating the national system for rare diseases in China from the point of drug access: progress and challenges
Additional file 11: Table S11. Median Availability of Orphan Drugs at Drug-Level in China From 2017 to 2020 (%).
Figshare2024-02-09 更新90
Таджикистан Число налогов - данные, диаграмма | TheGlobalEconomy.com
Таджикистан: Число налогов, уплачиваемых предприятиями: Для этого показателя мы предоставляем данные о Таджикистан от 2005 до 2019. Среднее значение для Таджикистан в течение этого периода составило 4
ru.theglobaleconomy.com80
Misperceptions of Nonlinear Budget Sets: Evidence from Administrative Tax Data
Budget set kinks are much studied in economics, including in the context of bunching estimators that assume individuals react to the true marginal tax rate. We document that individuals disproportiona
NBER2025-02-01 更新100
India: Harmful Tax Practices – 2024 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5
Under the BEPS Action 5 minimum standard, Members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improvi
Organisation for Economic Co-operation and Development80
