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SHADOW EFFECT FROM LAFFER TAX ALLERGY: NEW TAX POLICY TOOL TO FIGHT TAX EVASION 后税收过敏的阴影效应:打击偷税漏税的新税收政策工具
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-11-01 DOI: 10.14505/tpref.v11.1(21).03
Dany R. Dombou T., R. Dany
{"title":"SHADOW EFFECT FROM LAFFER TAX ALLERGY: NEW TAX POLICY TOOL TO FIGHT TAX EVASION","authors":"Dany R. Dombou T., R. Dany","doi":"10.14505/tpref.v11.1(21).03","DOIUrl":"https://doi.org/10.14505/tpref.v11.1(21).03","url":null,"abstract":"This study is inspired by the Laffer curve to develop and formalize a concept around optimal tax policy considering asymmetric information. This is the \"Shadow effect\". This theory states that when the tax burden is high, producers tend to inflate their fictitious expenses to reduce their declared profit (to avoid paying a high tax). The theoretical developments show that the propensity of producers to the Shadow effect is positively related to the square of the tax rate. The relationship is non-linear. They also show that there is an inverse and non-linear relationship between the tax rate and the level of production. Also, producers' sensitivity to the Shadow Effect can be influenced by fluctuating the tax burden. This study provides governments a new fiscal policy tool. For instance, a numerical application has shown that if the Cameroonian government wants to encourage production in such a way that it could reach 50% more, it should reduce the corporate tax rate down ceteris paribus, to 16.19%.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128475386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
EVOLUTION OF INTERNATIONAL TRADE IN ROMANIA BETWEEN 2016 - 2018 WITH FORECASTS FOR 2019-2021 2016 - 2018年罗马尼亚国际贸易演变及2019-2021年预测
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-06-30 DOI: 10.14505/tpref.v9.1(17).11
Octavian Dan Rădescu
{"title":"EVOLUTION OF INTERNATIONAL TRADE IN ROMANIA BETWEEN 2016 - 2018 WITH FORECASTS FOR 2019-2021","authors":"Octavian Dan Rădescu","doi":"10.14505/tpref.v9.1(17).11","DOIUrl":"https://doi.org/10.14505/tpref.v9.1(17).11","url":null,"abstract":"In the introduction, the author focuses on a problem, in the past, present and future, eternal actually – globalization. Next, Romania's commercial policy is directed mainly towards the European Union, the largest economic bloc in Europe in 2017 compared to the 2016 or 2018 years, with forecasts for 2019-2021","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"48 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114115101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ASSESSING THE IMPACT OF INTEGRATION ON ECONOMIC GROWTH AND FOOD SECURITY IN ECOWAS 评估一体化对经济发展和粮食安全的影响
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-06-30 DOI: 10.14505/tpref.v9.1(17).04
A. A. Tinta, D. Sarpong, I. Ouedraogo, R. Hassan, A. Mensah-Bonsu, E. Onumah
{"title":"ASSESSING THE IMPACT OF INTEGRATION ON ECONOMIC GROWTH AND FOOD SECURITY IN ECOWAS","authors":"A. A. Tinta, D. Sarpong, I. Ouedraogo, R. Hassan, A. Mensah-Bonsu, E. Onumah","doi":"10.14505/tpref.v9.1(17).04","DOIUrl":"https://doi.org/10.14505/tpref.v9.1(17).04","url":null,"abstract":"This study analyzes the potential of regional integration through the culture of trade value chains in accelerating economic growth and achieving food security with a focus on ECOWAS. Some strategies that regional integration can promote to stimulate economic growth and increase food security are compared. The study examines whether countries must develop strategies to raise international trade through increasing openness degree or whether countries must develop policies to reinforce community or regional trade through the potential of value chains inside the regional integration. Three instruments are investigated (trade openness, intra-regional trade openness and the community insertion to value chains). Two models are estimated with panel fixed effects using data from 1995 to 2012. The findings support that regional integration needs to be strengthen and better promoted in order to stimulate the potential of each country to move from discontinuous growth to sustained growth. International trade is not a solution for ECOWAS countries to boost economic growth, but regional trade linked to creation of value chains among each country can be the engine of the region growth and food security.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124273671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
CREATIVE ECONOMY DEVELOPMENT BASED ON TRIPLE HELIX IN INDONESIA 基于三螺旋结构的印尼创意经济发展
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-06-30 DOI: 10.14505/tpref.v9.1(17).09
Rudy Badrudin, Baldric Siregar
{"title":"CREATIVE ECONOMY DEVELOPMENT BASED ON TRIPLE HELIX IN INDONESIA","authors":"Rudy Badrudin, Baldric Siregar","doi":"10.14505/tpref.v9.1(17).09","DOIUrl":"https://doi.org/10.14505/tpref.v9.1(17).09","url":null,"abstract":"Creative economy is an economy based on skills development, creativity, and individual talents to create the creativity and inventiveness of individuals that have economic value that focuses on the development of ideas in generating value added. One approach that can be done to make a calculation of the value added generated creative economy is industry approach.  This study aims to analyze the creative economy development in Indonesia based on Triple Helix -which involving universities, companies, and governments. Using to NVivo program and ANOVA (mixed research), this study uses to the triangulation -the combination of methodologies in the study of the same phenomenon. The results of this study indicate that there are significant differences i) inter-industries gross value added creative, ii) inter-industries creative employment, and iii) the problem in supporting the development of Indonesia’s creative industries but there are no significant differences iv) in gross value added creative industries Indonesia from year to year, (v) in employment creative industry Indonesia from year to year, and (vi) the problems in supporting the development of creative industries throughout Indonesia.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128974394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
MONETARY POLICY OF GEORGIA IN XI-XII CENTURIES AND ITS INFLUENCE ON THE INTERNATIONAL FINANCIAL AND ECONOMIC RELATIONS 十二世纪格鲁吉亚的货币政策及其对国际金融经济关系的影响
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-06-30 DOI: 10.14505/tpref.v9.1(17).08
G. Abuselidze
{"title":"MONETARY POLICY OF GEORGIA IN XI-XII CENTURIES AND ITS INFLUENCE ON THE INTERNATIONAL FINANCIAL AND ECONOMIC RELATIONS","authors":"G. Abuselidze","doi":"10.14505/tpref.v9.1(17).08","DOIUrl":"https://doi.org/10.14505/tpref.v9.1(17).08","url":null,"abstract":"This works we have researched the matters of formation of monetary policy of feudal age and their effect on development of foreign trade, methods of money formation important for the present world, which correct choice may provide increase of production volume and economic activity. Currency policy, geopolitical and geostrategic localization proved the country to turn into one of the economically strong economic states with high standard of life, developed system of socioeconomic relations approached to the international standards and democratic institutions.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116983721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FORECASTING INFLATION IN SIERRA LEONE USING ARIMA AND ARIMAX: A COMPARATIVE EVALUATION. MODEL BUILDING AND ANALYSIS TEAM 用arima和arimax预测塞拉利昂的通货膨胀:比较评价。模型构建和分析团队
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-06-30 DOI: 10.14505/tpref.v9.1(17).07
Edmund Tamuke, Emerson Abraham Jackson, Abdulai Sillah
{"title":"FORECASTING INFLATION IN SIERRA LEONE USING ARIMA AND ARIMAX: A COMPARATIVE EVALUATION. MODEL BUILDING AND ANALYSIS TEAM","authors":"Edmund Tamuke, Emerson Abraham Jackson, Abdulai Sillah","doi":"10.14505/tpref.v9.1(17).07","DOIUrl":"https://doi.org/10.14505/tpref.v9.1(17).07","url":null,"abstract":"The study has provided empirical investigation of both ARIMA and ARIMAX methodology as a way of providing forecast of Headline Consumer Price Index (HCPI) for Sierra Leone based on data collected from the Sierra Leone Statistical Office and the Bank of Sierra Leone. In this, the main research question of addressing outcomes from in and out-of-sample forecast were provided using the Static technique and this shows that both methodologies were proved to have tracked past and future occurrences of HCPI with minimal margin of error as indicated in the MAPE results. In a similar note, the key objective of identifying whether the ARIMAX methodology or the ARIMA methodology is a better predictor of forecasting future trends in HCPI. However, on the whole, both ARIMA and ARIMAX seem to have provided very good outcome in predicting future events of HCPI, particularly when Static technique is used as the option for forecasting outcomes, with the ARIMAX marginally coming out as the preferred choice on the basis of its evaluation outcomes.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127138286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
AGGREGATION WITH A NON-CONVEX LABOUR SUPPLY DECISION, UNOBSERVABLE EFFORT, AND RECIPROCITY (“GIFT EXCHANGE”) IN LABOR RELATIONS 劳动关系中具有非凸劳动力供给决策、不可观察努力和互惠(“礼物交换”)的聚合
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-06-30 DOI: 10.14505/TPREF
Aleksandar Vasilev
{"title":"AGGREGATION WITH A NON-CONVEX LABOUR SUPPLY DECISION, UNOBSERVABLE EFFORT, AND RECIPROCITY (“GIFT EXCHANGE”) IN LABOR RELATIONS","authors":"Aleksandar Vasilev","doi":"10.14505/TPREF","DOIUrl":"https://doi.org/10.14505/TPREF","url":null,"abstract":"The purpose of this note is to explore the problem of non-convex labour supply decision in an economy with reciprocity in labour relations (\"gift exchange\") a la Danthine and Kurmann (2010), and explicitly perform the aggregation presented in Vasilev (2017) without a formal proof, and thus provide - starting from micro-foundations - the derivation of the expected utility functions used for the aggregate household. We show how lotteries as in Rogerson (1988) can be used to convexify consumption sets, and aggregate over individual preferences. With a discrete labour supply decisions, the elasticity of aggregate labour supply increases from unity to infinity.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130944466","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
TOURISM DEMAND AND EXOGENOUS EXCHANGE RATE IN CAMBODIA: A STOCHASTIC SEASONAL ARIMAX APPROACH 柬埔寨的旅游需求和外生汇率:一个随机的季节性arimax方法
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-06-30 DOI: 10.14505/tpref.v9.1(17).01
Theara Chhorn
{"title":"TOURISM DEMAND AND EXOGENOUS EXCHANGE RATE IN CAMBODIA: A STOCHASTIC SEASONAL ARIMAX APPROACH","authors":"Theara Chhorn","doi":"10.14505/tpref.v9.1(17).01","DOIUrl":"https://doi.org/10.14505/tpref.v9.1(17).01","url":null,"abstract":"Time series seasonally displays toward either an autoregressive or moving average process where persist in seasonality fluctuation. The paper examines the relationship of tourism demand with controlling an exogenous exchange rate using seasonal ARIMA model. The empirical results reveal that HEGY test for seasonal unit roots with lower and upper panel indicates the statistical significance which explains the failure of rejection of having unit roots at different frequencies. The estimated outcomes from tourism demand model specify that per capita income and exchange rate have the power in explaining tourism demand measured as tourist arrivals. In particular to forecasting model and due to the lower statistical value of RMSE and MAE displays that the SARIMAX (4, 1, 1) – (1, 1, 1)12 model is the best accuracy model to perform the long run ex-ante forecasting of tourism demand. This suggests tourism policy maker to pay more reflection in formulating the policy toward the exogenous factors in line with the uncertainty and unobserved seasonality.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130408829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
THE LINK BETWEEN MIGRATION, REMITTANCES AND ECONOMIC GROWTH: EMPIRICAL EVIDENCE FROM ROMANIA 移民、汇款和经济增长之间的联系:来自罗马尼亚的经验证据
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-06-30 DOI: 10.14505/tpref.v9.1(17).12
R. Pîrvu, R. Badarcea, A. Manta, N. Florea
{"title":"THE LINK BETWEEN MIGRATION, REMITTANCES AND ECONOMIC GROWTH: EMPIRICAL EVIDENCE FROM ROMANIA","authors":"R. Pîrvu, R. Badarcea, A. Manta, N. Florea","doi":"10.14505/tpref.v9.1(17).12","DOIUrl":"https://doi.org/10.14505/tpref.v9.1(17).12","url":null,"abstract":"The paper investigates the causal link between remittances and economic growth in Romania. Starting from the debates regarding the relative contribution of international migrants’ remittances to sustainable economic development, this paper proposes an econometric analysis of the effects of remittances on the Romanian economy. The article shows that remittances have a positive effect on the current account of external balance of payments and they can replace external financial assistance flows, including foreign loans. Significant inflows of remittances can offset the current account deficit of the balance of payments, reducing the likelihood balance of payments crisis. At the same time remittances will increase aggregate demand, which has the effect of increasing inflation, currency appreciation and widening trade deficit. We showed also that remittances can exert positive influences on the process of investment, especially through the creation of numerous small enterprises.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134273945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
THE ROLES OF THE PUBLIC SECTOR AND THE PRIVATE SECTOR IN THE ECONOMY OF NORTH CYPRUS: EMPIRICAL EVIDENCE FROM MARKOV SWITCHING 公共部门和私营部门在北塞浦路斯经济中的作用:来自马尔科夫转换的经验证据
Theoretical and Practical Research in the Economic Fields Pub Date : 2018-05-08 DOI: 10.14505//TPREF.V9.2(18).02
Turgut Tursoy
{"title":"THE ROLES OF THE PUBLIC SECTOR AND THE PRIVATE SECTOR IN THE ECONOMY OF NORTH CYPRUS: EMPIRICAL EVIDENCE FROM MARKOV SWITCHING","authors":"Turgut Tursoy","doi":"10.14505//TPREF.V9.2(18).02","DOIUrl":"https://doi.org/10.14505//TPREF.V9.2(18).02","url":null,"abstract":"This study purpose is to examine the regime shift of public sector and private sector investments on economic growth in North Cyprus using with the Markov Switching Regression technique for the period from the first quarter of the year 1982 to the last quarter of the year of 2015. Both sector investments having effects on the economic growth at the concerned period and method provide the necessary evidence for the regime shifts. Two-regime (growth path/recession path) model has been estimated to analyse the Markov-switching model, Markov transition probabilities and constant expected durations.","PeriodicalId":362173,"journal":{"name":"Theoretical and Practical Research in the Economic Fields","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123773251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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