This paper derives the value of PBGC pension insurance under two scenarios of interest. The first allows for voluntary plan termination, which appears to be legal under current statutes. In the second
The dataset shows the proportion of the council tax net collectable debit which each billing authority expects to be able to collect during the financial year. The estimated collection rate is...
This is the tenth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy
Organisation for Economic Co-operation and Development150
This paper investigates the mechanisms of tax incentives and R&D investments on employment, constructs a panel data model with a sample of 4,255 Chinese technology-based SMEs, and adopts a fixed e
