Results 211 to 220 of about 23,208 (255)
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The Conflicting Masters of Tax
SSRN Electronic Journal, 2021America does not redistribute wealth from its richest citizens. This Article sketches out the conflict between revenue-raising and redistribution that has shaped American tax policy and practice for at least a century and resulted in the sacrifice of redistributive taxes on the altar of the state’s revenue-raising needs.
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Captial mobility, distributive conflict and international tax coordination [PDF]
Journal of International Economics, 2001 Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as with free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it enhances efficiency.
Dani Rodrik, Tanguy van Ypersele
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Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts
The Accounting Review, 2016ABSTRACT Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax avoidance incentives.
Tanya Tang +2 more
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Tax avoidance, managerial ownership, and agency conflicts
Finance Research LettersNopparat Wongsinhirun +2 more
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Cap-and-trade, taxes, and distributional conflict
Journal of Environmental Economics and Management, 2012zbMATH Open Web Interface contents unavailable due to conflicting licenses.
MacKenzie, Ian A., Ohndorf, Markus
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Possibilities of Federal Tax Administration as a Solution for Tax Conflicts
The Journal of Politics, 1944Proposals looking toward administrative realignment of federal and state taxes are numerous. One particular form of modification has been rather persistently presented and requires careful study. This is transferring administration of duplicating taxes to one jurisdiction. It is usually suggested or implied, as a practical concomitant, that there shall
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Analysis on conflicts of China's coal tax reform [PDF]
International Journal of Energy Economics and Policy, 2012 This paper investigates the conflicts which are resulted from coal tax reform in China from economic and public policy perspectives. An analytical framework involving actors, values, interests and institution has been applied. China's central government eagers to achieve fiscal revenue increase, environmental protection and energy conversation goals by
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CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW [PDF]
Curentul Juridic, The Juridical Current, 2011 This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the
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Dividends and Taxes: The Moderating Role of Agency Conflicts
SSRN Electronic Journal, 2017We find that potential conflicts between majority and minority shareholders strongly influence how dividends respond to taxes. When the controlling shareholder has a smaller stake, the incentives to extract private benefits are stronger – a shareholder conflict that can be mitigated by dividend payout.We study a large and clean regulatory shock in ...
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