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The Geographic Distribution of the Mortgage Interest Deduction [PDF]
, 2013 The mortgage interest deduction is one of the largest tax expenditures in the U.S. tax code but the rate at which it is claimed and the average amount deducted vary widely across and within states.
Brannon, Ike +2 more
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Сибирское юридическое обозрение, 2020 Article 171 of the Criminal Code of the Russian Federation and Article 14.1 of the Code of Administrative Offenses of the Russian Federation establish public legal responsibility for conducting business activities without state registration as an ...
A. V. Popov
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Hotelling tax competition [PDF]
, 2003 This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision.
Wooders, Myrna Holtz, Zissimos, Ben
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Investment trends in the development of the agricultural economy sector [PDF]
BIO Web of ConferencesThe purpose of the study is to determine the development of investment trends in agricultural enterprises, assess the impact of external and internal factors on their activation, and justify the direction of increasing investment in the agricultural ...
Davydenko Nadiia +3 more
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SSRN Electronic Journal, 2021 In a Mirrleesian environment, a monopsonist sets hourly wages and individuals choose how many hours to work. Labor market outcomes do not only depend on the level and slope of the income tax function, but also on its curvature. A more concave tax schedule raises the elasticity of labor supply, which boosts wages.
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Ownership structure, board characteristics, and tax aggressiveness
, 2011 Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
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An Analysis of the “Buffett Rule” [PDF]
, 2011 [Excerpt] Warren Buffett, the chairman of Berkshire Hathaway, noted that he paid 17.4% of his taxable income in income and payroll taxes—“a lower percentage than was paid by any of the other 20 people” in his office.
Hungerford, Thomas L
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[Commentary] ALCOHOLIC BEVERAGE TAXES, PRICES AND DRINKING [PDF]
, 2009 Frank J. Chaloupka
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Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]
, 2015 This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
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