Results 21 to 30 of about 9,365,622 (118)

Can Redistributive State Taxes Reduce Inequality?

, 2005
Do income taxes levied at a state or regional level affect the after–tax distribution of income? Or do workers merely move between regions, causing pre–tax wages to adjust? Using the full income tax parameters for all U.S. states from 1977–2002, I create
A. Leigh
semanticscholar   +1 more source

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

, 1998
We hypothesize that, in their annual accounting reports, insurers allocate premiums and losses from multistate policies to reduce total state taxes. To test this prediction, we examine firm-level data, collected from the publicly-available statutory ...
K. Petroni, Douglas A. Shackelford
semanticscholar   +1 more source

The Problems of Personal Income Tax on Revenue Generation in Gombe State [PDF]

International Journal of Business and Management Invention (IJBMI) , vol. 07, no. 07, 2018, pp.20-28, 2021
This study examined the problems of personal income tax on revenue generation in Gombe state. The methodology used in data collection is survey, which utilized both primary and secondary types of data. Purposive sampling technique was adopted in selecting a sample of 150 respondents from both employees of state board of internal revenue service and tax
arxiv  

The impact of SMEs on employment creation in Makurdi metropolis of Benue state [PDF]

arXiv, 2022
SMEs remain a veritable tool that generates employment opportunities. This study examined the impact of SMEs on employment creation in the Makurdi metropolis of Benue state. A sample size of 340 entrepreneurs was chosen from the population of entrepreneurs (SMEs) in the Makurdi metropolis. The study used logistic regression to analyse the impact of SME
arxiv  

The contingent effects of environmental concern and ideology: institutional context and people’s willingness to pay environmental taxes

Environmental Politics, 2020
Environmental taxes are often argued to be key to more effective environmental protection. People’s willingness to pay such taxes in contexts with varying levels of quality of government (QoG) is investigated.
Dragana Davidović, Niklas Harring, Sverker C. Jagers   +2 more
semanticscholar   +1 more source

Analyzing the Impact of Tax Credits on Households in Simulated Economic Systems with Learning Agents [PDF]

arXiv, 2023
In economic modeling, there has been an increasing investigation into multi-agent simulators. Nevertheless, state-of-the-art studies establish the model based on reinforcement learning (RL) exclusively for specific agent categories, e.g., households, firms, or the government.
arxiv  

Information of income position and its impact on perceived tax burden and preference for redistribution: An Internet Survey Experiment [PDF]

arXiv, 2021
A customized internet survey experiment is conducted in Japan to examine how individuals' relative income position influences preferences for income redistribution and individual perceptions regarding income tax burden. I first asked respondents about their perceived income position in their country and their preferences for redistribution and ...
arxiv  

Nimby Taxes Matter: State Taxes and Interstate Hazardous Waste Shipments

, 1997
This paper examines the extent to which state taxes have inhibited interstate transport of" hazardous waste for disposal in the United States. It uses panel data from the Toxics Release" Inventory (TRI) and the Resource Conservation and Recovery Act ...
A. Levinson
semanticscholar   +1 more source

The Affordable Care Act and the IRS Iterative Fixed Point Procedure [PDF]

arXiv, 2018
We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv  

Using deep Q-learning to understand the tax evasion behavior of risk-averse firms [PDF]

arXiv, 2018
Designing tax policies that are effective in curbing tax evasion and maximize state revenues requires a rigorous understanding of taxpayer behavior. This work explores the problem of determining the strategy a self-interested, risk-averse tax entity is expected to follow, as it "navigates" - in the context of a Markov Decision Process - a government ...
arxiv