OECD Economics Department Working Paper No. 406, October 2004 "Long-Term Budgetary Implications of Tax-Favoured Retirement Plans", by Pablo Antolin, Alain de Serres and Christine de la Maisonneuve.
At a table of wonks, Mr. Hayes, who studied the philosophy of mathematics at Brown, came off as the wonkiest as he deconstructed the budgetary implications of tax arbitrage.
The case also incorporates questions designed to help you explore the financial accounting implications of tax planning.
And, fifth, when discussing welfare implications of tax progressivity, a special reference is made to the destination that the government selects for tax proceeds.
Case questions are designed to help you think about the strategic, legal, ethical, and public relations implications of tax minimization strategies, especially when companies portray themselves as responsible "citizens" of the communities in which they operate.
STINMOD is Australia's leading static microsimulation model of nationally representative tax and cash transfer information, 30 which is maintained and further developed for the Commonwealth by the National Centre for Social and Economic Modelling and is routinely used by Commonwealth departments for assessing the distributional and revenue implications of tax and cash transfer reforms.
Notice that this specification is not neutral in determining the implication of taxes for hours worked.
In the third sensitivity analysis we tested the implications of this tax pass-through rate by applying two alternative rates of tax pass-through based on the studies by Young and Bielinska Kwapisz (average pass-through rate of 1.66) and Kenkel (average pass-through rate of 2.57) [ 49, 50].
Then discuss the implications of these tax increases.
