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Globalization and the transformation of the tax state [PDF]

open access: possible, 2005
Welchen Einfluss hat die Globalisierung auf die nationale Steuerpolitik? In der Politikwissenschaft gehen die Meinungen auseinander. Manche fürchten, die Globalisierung bedeute den Anfang vom Ende des Steuerstaates. Andere hingegen meinen, die nationale Steuerautonomie werde durch die Globalisierung kaum eingeschränkt.
openaire   +2 more sources

United States Taxes and Tax Policy

1986
United States Taxes and Tax Policy supplements and complements the theoretical material on taxes found in public finance texts using a combination of institutional, theoretical and empirical information. By adding flesh to theoretical bones, this textbook provides insight into the behaviour of individuals in both the private and public sectors ...
openaire   +1 more source

The Deductibility of State and Local Taxes

National Tax Journal, 1985
The paper analyzes the much-debated tax reform proposal to eliminate the deductibility of state-local taxes.
openaire   +1 more source

Crisis of the tax state

Public Choice, 1982
This paper presents a simple model of the ‘tax state’, where a progressive income tax is used to finance publicly supplied goods that are distributed free of charge. The individual citizens may be dissatisfied with such a fiscal system. If more than 50% are dissatisfied, we speak of a ‘crisis of the tax state’.
openaire   +1 more source

Tax Administration and Control. Tax Policy of the State

2018
Purpose The purpose of this paper is to study public administration of the tax system, in particular, development and implementation of public tax policy and execution of tax administration and control, as well as to evaluate the suitability of the tax system management in modern Russia.
Irina V. Gashenko   +2 more
openaire   +1 more source

The Efficiency of State Taxes

Australian Economic Review, 1997
The states have increased their share of national revenue from about 16 per cent in the late 1980s to over 20 per cent. This shift may not have improved the efficiency of raising national taxation revenue. Eight taxes with total revenue in 1995–96 of $26.5 billion are considered.
openaire   +1 more source

Profits, Taxes, and the State

1998
The 1980s and 1990s were a watershed in terms of both tax and monetary policy. The 1981 Reagan tax cut ushered in supply-side economics, while the 1986 Tax Reform Act produced a substantial cut in the marginal individual income tax rate. In terms of monetary policy, the Volcker-Greenspan chairmanships of the Federal Reserve initiated fundamental ...
openaire   +1 more source

State Taxes, Tax Exemptions, and Elderly Migration

2015
We use 1995-2000 interstate migration data for the elderly population in the U.S. to test how taxes and specific tax exemptions affect migration decisions. We show that the elderly prefer to migrate to states with low inheritance taxes, high property taxes, low amounts of federal revenue transfers, low cost of living, and higher average temperatures ...
Onder, Ali Sina   +3 more
openaire   +1 more source

The state and the tax evasion [PDF]

open access: possibleFinance - Challenges of the Future, 2010
State is one of human construction, in need of resources for services offered, to finance the costs of public services available. Increasing the cost of services provided has the effect of increased taxation. Tax evasion is a condemnable act. It is not possible a combination of legal proceedings to obtain maximum benefits, but is reprehensible act ...
Horia CRISTEA   +2 more
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State Franchise Taxes

Journal AWWA, 1931
The subject matter of "State Franchise Taxes" is very indefinite. An examination of the State Tax Systems does not comprehend the classification of taxes in the various states under the terminology "State Franchise Taxes." This is so because almost every state deals with the subject matter of taxation as it sees fit.
openaire   +1 more source

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