Results 101 to 110 of about 663,401 (208)
THE NON-NEUTRALITY OF WTO BORDER TAX ADJUSTMENTS FOR ENVIRONMENTAL EXCISE TAXES UNDER IMPERFECT COMPETITION [PDF]
Border tax adjustments for environmental taxes should leave imports of final goods unchanged. If intermediate and final goods markets are imperfectly competitive though, non-neutrality can result.
McCorriston, Steve, Sheldon, Ian M.
core +1 more source
Can lower tax rates be bought? Business rent-seeking and tax competition among U.S. states [PDF]
The standard model of strategic tax competition – the non-cooperative tax-setting behavior of jurisdictions competing for a mobile capital tax base – assumes that government policymakers are perfectly benevolent, acting solely to maximize the utility of ...
Daniel J. Wilson, Robert S. Chirinko
core
The short- and long-run tax revenue response to changes in tax bases [PDF]
This paper examines the short- and long-run behavior of tax receipts with regard to their tax bases. In addition, the possibility of asymmetries in tax responses is explicitly included.
Guido Wolswijk
core
Bunching, Tax Regime Notches and Taxpayer Behavior
International Tax and Public FinanceAbstract In this study, we examine the behavior of self-employed taxpayers in Ecuador who “bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the complex regime mandates the use ...
Wladimir Zanoni +3 more
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Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis [PDF]
Following two important strands of tax compliance literature, this empirical paper develops a cross-section analysis in order to test both the role of tax morale on tax compliance decisions and the main predictions of the slippery slope framework.
Gabriele Ruiu, Gaetano Lisi
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Tax Attitude, Fair Society Perception, and Tax Behavior
한국심리학회지: 사회및성격, 2013 null Young Seok Park, null 이지홍
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Real Determinants of Corporate Leverage [PDF]
The U.S. corporate tax distorts the behavior of both real and financial decisions. With respect to the former, the variation in depreciation allowances and investment tax credit provisions across types of investments leads to widely vazying effective tax
Alan J. Auerbach
core
Foreign Direct Investment in a World of Multiple Taxes [PDF]
While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home ...
James R. Hines Jr., Mihir A. Desai
core
The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views [PDF]
This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The ...
Alan J. Auerbach
core
Behavioral Economics and Tax Evasion
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2017 Most tax policies that are based on tax-payer decision-making are drawn upon classical economic models. Studies, however, indicate that decision-making models which lack psycho-social bases and are merely designed based on economic parameters, cannot fully explain developments and evolution of actions by decision-makers.
openaire +1 more source