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Financial Law x Tax Law x clear all

Intertemporal Choice and Legal Constraints

M. Keith Chen and Alan Schwartz.

in American Law and Economics Review

April 2012; p ublished online December 2011 .

Journal Article. Subjects: Law and Economics; Household Behaviour and Family Economics; Intertemporal Choice and Growth; Tax Law; Contract Law. 13623 words.

We study the effect of legal constraints in an environment in which agents face demand shocks they would like to smooth but also have weakness of will: agents' long and short run...

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Is Knowledge of the Tax Law Socially Desirable?

David A. Weisbach.

in American Law and Economics Review

March 2013; p ublished online January 2013 .

Journal Article. Subjects: Tax Law; Taxation, Subsidies, and Revenue. 9799 words.

This paper considers whether knowledge of the tax law is socially desirable. Unlike other laws, which most often attempt to channel behavior, revenue-raising taxes attempt to avoid changing...

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The macroeconomic effects of legislated tax changes in Germany

Bernd Hayo and Matthias Uhl.

in Oxford Economic Papers

April 2014; p ublished online April 2013 .

Journal Article. Subjects: Fiscal Policies and Behaviour of Economic Agents; Tax Law; Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook. 8178 words.

This paper studies the short-term macroeconomic effects of legislated tax changes in Germany using a five-variable vector autoregression (VAR) framework. Identification of the tax shock...

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Optimal Tax Timing with Asymmetric Long-Term/Short-Term Capital Gains Tax

Min Dai, Hong Liu, Chen Yang and Yifei Zhong.

in The Review of Financial Studies

September 2015; p ublished online April 2015 .

Journal Article. Subjects: Intertemporal Choice and Growth; Tax Law; Economics; Taxation, Subsidies, and Revenue. 13680 words.

We develop an optimal tax-timing model that takes into account asymmetric long-term and short-term tax rates for positive capital gains and limited tax deductibility of capital losses. In...

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TIF for that: brownfield redevelopment financing in North America and Calgary’s Rivers District

Robert Sroka.

in Cambridge Journal of Regions, Economy and Society

July 2016; p ublished online May 2016 .

Journal Article. Subjects: Tax Law; Regional Government Analysis; Housing Markets, Production Analysis, and Business Location. 7707 words.

This article examines financing tools to facilitate urban brownfield neighbourhood remediation and redevelopment, with a focus on Tax Increment Financing (TIF). Through an analysis of TIF...

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