Vyhledávat v databázi titulů je možné dle ISBN, ISSN, EAN, č. ČNB, OCLC či vlastního identifikátoru. Vyhledávat lze i v databázi autorů dle id autority či jména.
Projekt ObalkyKnih.cz sdružuje různé zdroje informací o knížkách do jedné, snadno použitelné webové služby. Naše databáze v tuto chvíli obsahuje 3151651 obálek a 950616 obsahů českých a zahraničních publikací. Naše API využívá většina knihoven v ČR.
Tax Policy Design and Behavioural Microsimulation Modelling
Rok: 2007
ISBN: 9781845429140
OKCZID: 110014761
Citace (dle ČSN ISO 690):
BUDDELMEYER, Hielke. Tax policy design and behavioural microsimulation modelling. Cheltenham, UK: Edward Elgar, c2007. xvii, 269 s.
Anotace
Tax policy questions may relate to specific problems, concerning perhaps the revenue implications of a particular tax or they may involve an extensive analysis of the cost and redistributive effects of many taxes and transfer payments. This book is concerned with the ways in which tax policy design can be enhanced by the use of a behavioural tax microsimulation model capable of evaluating the effects of planned or actual tax reforms. An advantage of such a large-scale tax simulation model, which reflects the heterogeneity of the population and captures the details of the tax structure, is that it can examine detailed practical policy questions and can provide direct inputs into policy debates. After introducing behavioural models, the authors discuss the role of means testing, several hypothetical policy reforms, actual and proposed reforms and recent modelling developments. Tax Policy Design and Behavioural Microsimulation Modelling will be of interest to academics and researchers of economics, econometrics and public finance. It will also be useful reading for policymakers responsible for the formulation of taxation.