Results 11 to 20 of about 11,387 (304)
Tax Rate Cuts and Tax Compliance: The Laffer Curve Revisited [PDF]
IMF Working Papers, 2008 The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement capacity. Thus, relatively small tax rate cuts, which decrease incentives to evade taxes, can lead to increased revenues through spillovers ...
Papp, Tamás K., Takáts, Előd
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How do tax reductions motivate technological innovation?
Humanities & 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
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CONSUMPTION TAX CUTS IN A RECESSION
International Economic Review, 2023 AbstractI study the effectiveness of temporary cuts to consumption tax rates as fiscal stimulus instruments during recessions using a structural life‐cycle model with multiple consumption categories. I find tax elasticities of 0.4 for nondurable luxuries and of 10.5 for durables.
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Tax Policy for Economic Recovery and Sustainable Development After COVID-19
Problemy Ekorozwoju, 2022 The optimal taxation level and tax structure depend on numerous factors and enormously differ from country to country. However, the two mentioned tax policy instruments could ensure economic recovery and sustainable economic growth. This article aims to
Tetiana Kaneva +4 more
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Budget Innovations at the Period of Trump’s Presidency: Social Dimension
Контуры 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
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The Expectations and Effects of Tax Cuts: Scenario Examples
Maliye 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
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Economia 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
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Think Tank Soldiers in the Battle for Tax Reform
Nonprofit 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
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Unfair tax competition influence on the development of the sustainable economy and international economic relations [PDF]
E3S 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
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A Recovery Program for Alberta: A 10-Year Plan to End the Addiction to Resource Revenues [PDF]
The 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
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