Liquid Assets? Industry Raised The Bar to Resist Alcohol Taxes [PDF]
, 2009 States coping with the budget woes often raise taxes to help cover shortfalls. Frequently, "sin taxes" are among the first to face a potential increase.
Peter Quist
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Digitalization and Tax-Motivated Income Shifting
Bisnis & Birokrasi: Jurnal Ilmu Administrasi dan Organisasi (International Journal of Administrative Sciences & Organization), 2022 Devenni Putri Fau, Lestari Kurniawati
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HORIZONTAL AND VERTICAL INDIRECT TAX COMPETITION : THEORY AND SOME EVIDENCE FROM THE USA [PDF]
This paper provides a simple theoretical framework for analyzing simultaneous vertical and horizontal competition in excise taxes, and estimates equations informed by the theory on a panel of US state and federal excise taxes on cigarettes and gasoline ...
Devereux, Michael +2 more
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How does state ownership affect optimal export taxes? [PDF]
This note discusses the influence of state ownership on optimal export taxes. We demonstrate an invariance theorem: the degree of state ownership affects neither the level of socially optimal export levels nor welfare nor the level of optimal trade taxes.
Frank Staehler, Ngo Long
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State Transfers, Taxes and Income Inequality in Brazil [PDF]
Brazilian Political Science Review, 2015 Using a factor decomposition of the Gini coefficient, we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State.
Marcelo Medeiros, Pedro H. G. F. Souza
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10 Reasons to Oppose Virginia Sales Tax Increases [PDF]
, 2002 Northern and southeastern Virginians will vote in referenda this November to approve or reject increases in the retail sales tax to fund transportation projects.
Chris Edwards, Peter Ferrara
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Internet-service of payment of taxes and collections as an element of e-government in Ukraine
Aspekti Publìčnogo Upravlìnnâ, 2014 The article analyzes the state of Ukraine to electronic-government. The concept of service taxes and fees is developed and this will provide the possibility for physical and legal persons to receive and pay bills to pay state taxes and fees with a help ...
S. V. Naidiuk
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Cheating on Their Taxes: When Are Tax Limitations Effective at Limiting State Taxes, Expenditures, and Budgets? [PDF]
, 1968 At a Seminar arranged by the Ecological Research Committee on October 30 , 1967, Dr. Svante Odén discussed the acidity and sulphur conditions over Europe and the consequensos to soils, surfaco waters and biological systems.
McCubbins, Colin H. +1 more
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CONTEMPORARY THEORIES ON TAX AND TAXATION FORMULATED IN INTERNATIONAL TAXATION AND IN ROMANIA* [PDF]
Economica, 2019 We could note the fact that all the theories related to taxes tend to justify their need, both for the state and for the taxpayers, hiding the fact that they are more favourable to the state than to the taxpayers.
Luigi POPESCU +2 more
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Tax competition in federations and the welfare consequences of decentralization [PDF]
This paper explores the impact of intensified tax competition within federal systems characterized by the presence of both horizontal tax externalities between the states and vertical tax externalities between states and federal government. It shows that
Christos Kotsogiannis, Michael J. Keen
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