Results 11 to 20 of about 334,575 (307)

Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects

open access: yesFrontiers in Environmental Science, 2022
Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng   +3 more
doaj   +1 more source

How do tax reductions motivate technological innovation?

open access: yesHumanities & Social Sciences Communications, 2023
The main approach to promoting high-quality development lies in fostering self-reliance and self-improvement in science and technology, as well as enhancing the technological innovation capabilities of enterprises.
Ziyang Yue, Gangqiang Yang, Haisen Wang
doaj   +1 more source

The Expectations and Effects of Tax Cuts: Scenario Examples

open access: yesMaliye Çalışmaları Dergisi, 2023
Various incentives are organized in different types of taxes to support the financial structures of enterprises. These incentives impact decisions for taxpayers planning taxes.
Funda Karakoyun
doaj   +1 more source

Budget Innovations at the Period of Trump’s Presidency: Social Dimension

open access: yesКонтуры глобальных трансформаций: политика, экономика, право, 2018
Tax cuts and spending cuts go hand in hand at the beginning of the  Trump epoch. The paper focuses on the social effects of the tax  reform and new budget priorities which come along with steps aimed  to move more people from welfare into the workforce ...
L. F. LEBEDEVA
doaj   +1 more source

Tax cuts with stability of the Brazilian tax burden: what explains the puzzle of the decade 2005–2014?

open access: yesEconomia Aplicada, 2016
This paper uses Brazilian monthly tax burden time series as an input for a study of its recent dynamic determinants. The estimates shows that tax burden reached 33,4% of GDP in 2014, which is lower than 33,6% of 2005 and without trend of growth.
Rorigo Octávio Orair   +1 more
doaj   +1 more source

Think Tank Soldiers in the Battle for Tax Reform

open access: yesNonprofit Policy Forum, 2020
Contemporary scholars argue that high wealth donors in the U.S. influence political decision making through generous funding of nonprofit organizations like think tanks.
Irvin Renee, Sokolowski Jes
doaj   +1 more source

Unfair tax competition influence on the development of the sustainable economy and international economic relations [PDF]

open access: yesE3S Web of Conferences, 2021
The gist of this article boils down to the impact of unfair tax competition on the current state and further development of a sustainable economy and international economic relations.
Sokolova Olga   +2 more
doaj   +1 more source

A Recovery Program for Alberta: A 10-Year Plan to End the Addiction to Resource Revenues [PDF]

open access: yesThe School of Public Policy Publications, 2013
Alberta has a substance-abuse problem. The substance is fossil fuels, and the province has become hooked on the revenues from oil and gas sales to fund its spending on health, education and social services.
Ronald D. Kneebone, Margarita Gres
doaj   +5 more sources

Income Tax Cut and Firm Tax Avoidance

open access: yesE-Jurnal Akuntansi, 2023
This study aims to examine the impact of Indonesian corporate income tax rate reduction on public companies’ tax avoidance. This study utilizes a quasi-experimental design with the difference-in-differences (DID) method to isolate the effect of corporate income tax rates changes on corporate tax avoidance behavior. Firms’ ownership structure is used to
Yulianti Yulianti, Ruri Saputra
openaire   +1 more source

Dispute Over Relief Package: Tax Cuts or Direct Transfers?

open access: yesWirtschaftsdienst, 2022
Due to high inflation, the state benefits in various ways, for example due to the design of the progressive tax and transfer system in nominal terms. Some relief measures have already come into force. Various other measures have been announced.
ZG Überblick
doaj   +1 more source

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