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Globalization and the transformation of the tax state [PDF]
, 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.
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TAX BENEFITS AS A TOOL OF THE STATE'S TAX POLICY
Экономика и предпринимательство, 2023В статье дана оценка экономического содержания и вида налоговых льгот. Проанализированы формы налогового льготирования в РФ. Налоговые льготы определены как значимая составляющая для налоговой системы государства, так как они способствуют стимулированию развития деятельности хозяйствующих субъектов.
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The Deductibility of State and Local Taxes
National Tax Journal, 1985The paper analyzes the much-debated tax reform proposal to eliminate the deductibility of state-local taxes.
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United States Taxes and Tax Policy
1986United 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 ...
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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’.
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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’.
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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.
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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.
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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 ...
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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 ...
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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.
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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.
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State and Local Taxes and Employment by Wage Level
Economic Development Quarterly, 2021Sohani Fatehin, David L Sjoquist
exaly
United States Taxes and Tax Policy
Southern Economic Journal, 1987David J. Hoaas, David G. Davies
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