Results 21 to 30 of about 334,575 (307)
Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul
The School of Public Policy Publications, 2018 Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S.
Philip Bazel, Jack Mintz
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How Taxes and Budget Deficits Determine Domestic Product
Wirtschaftsdienst, 2022 In theory and practice, the opinion predominates that tax cuts stimulate economic activity. But possible contractionary repercussions due to public spending that falls with tax receipts is not discussed.
Fritz Helmedag
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Testing the Ricardian Equivalence Theorem: Time Series Evidence from Turkey
Economies, 2020 Two of the most common measures adopted by the government to stimulate the economy are increasing government borrowings and implementing tax cuts. These tax cuts are financed through increased debt.
Ahmet Salih İkiz
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Does access to credit reduce SMEs’ tax avoidance? Evidence from a regression discontinuity design
Financial Innovation, 2021 This study investigates the effect of targeted reserve requirement ratio cuts (TRRRCs) on tax avoidance among small and micro enterprises (SMEs) with operating revenues below specific cutoffs in China. Using a regression discontinuity design, we causally
Xiaowei Kong +3 more
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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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Nonprofit Planning and Impact with Regard to the 2018 Tax Law
Journal of Public and Nonprofit Affairs, 2023 The Tax Cuts and Jobs Act (TCJA) is considered the largest tax overhaul since 1986 and was anticipated to produce declining charitable donations for nonprofits and was expected to create disruption across the nonprofit sector in 2018.
Rebecca Padot
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Does Alberta have a Spending Problem? [PDF]
The School of Public Policy Publications, 2010 Alberta spent the better part of the last decade of the 20th century becoming the paragon of fiscal virtue.1 Following a 1993 election fought over the nature of Alberta’s spending, the Alberta government set the standard for having a clean and closely ...
Ken Boessenkool
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El Muhasaba: Jurnal Akuntansi, 2018 The research objective is to know the tax cut by sharia financial institution by referring to the Tax Legislation on Income Tax (PPh) that is generally applicable, as well as the procedures of tax cuts using the means of Withholding Tax System and the ...
Siti Eli Kurniawati
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Single Transferable Votes with Tax Cuts [PDF]
SIAM Review, 2004 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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A Positive Dialectic: Beps and The United States
AJIL Unbound, 2020 This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the ...
Reuven S. Avi-Yonah
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