Results 241 to 250 of about 585,838 (265)

Tax Reform of Corporate Income Tax on State Level

SSRN Electronic Journal, 2009
In proposing reforms for the corporate income taxation, it is necessary to consider the incentives generated by the current system of taxation and the effects that changing those incentives would have on economic behavior. This paper argues that economic development policies and reform of income corporate taxation can significantly affects the growth ...
Natalia Ermasova, Natalia Ermasova
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Problems of a Model State Income Tax

The ANNALS of the American Academy of Political and Social Science, 1921
IF we concede that the quest for uniformity in state income taxes is not too visionary to justify our labors, and turn to the practical work of drafting such a model law, we are confronted with various problems, some general and others involving legal technicalities or matters of administrative policy.
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State Income Tax Compliance

2011
In this chapter I extend previous results on specific and general deterrence of IRS enforcement on federal individual income tax to the specific and general deterrence effects of enforcement on state income taxes. The possibility that increased enforcement of the federal income tax through audit or criminal investigation could spill over to state ...
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State Corporate Income Taxes

2012
AbstractAddressing the state corporate income tax (CIT), this article goes immediately to the question of whether the states can “rescue the state corporate income tax from near irrelevancy.” Even though the tax is used in forty-five states and the District of Columbia, it has diminished—dropping from a high of 9.5 percent of state revenues in 1997 to ...
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State Tax Haven Legislation and Corporate Income Tax Revenues

SSRN Electronic Journal, 2017
In response to the rise of foreign tax haven usage by multinational corporations, several US states have enacted laws that require income from affiliated entities operating in tax haven jurisdictions to be included on the firm’s state income tax return. We examine the revenue effects of this legislation.
Stephen J. Lusch, James Stekelberg
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Revisiting Proposals for a State Income Tax

SSRN Electronic Journal, 2011
The Australian central government makes grants to the states and territories, three-quarters as general revenue subventions. The grants fund over 40 percent of the general government spending of the state, territory and local governments. Specific-purpose grants to selected states do the most damage to political responsibility.
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Coordination of Federal and State Income Taxes

Southern Economic Journal, 1949
The use of the tax on income by both the states and the federal government, and especially the heavy reliance of the latter on this source of revenue, has focused attention on the need for some form of coordination in this field of taxation. Both the states and the federal government have a legal right to tax income, but there is criticism of the ...
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THE STATE INCOME TAX IN CALIFORNIA [PDF]

The Bulletin of the National Tax Association, 1946
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A state personal income tax simulation model

The Annals of Regional Science, 1979
A simple econometric model of a state personal income tax is presented. The model is designed for economies subject to rapid population increase by means of a double log specification of an average tax schedule. Various tests are presented to validate the model.
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THE EROSION OF A STATE INCOME TAX [PDF]

National Tax Journal, 1960
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