Results 21 to 30 of about 11,387 (304)
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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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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Dispute Over Relief Package: Tax Cuts or Direct Transfers?
Wirtschaftsdienst, 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
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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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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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RATE‐CUTTING TAX REFORMS AND CORPORATE TAX COMPETITION IN EUROPE [PDF]
Economics & Politics, 2008 While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem.
Heinemann, Friedrich +2 more
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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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Single Transferable Votes with Tax Cuts [PDF]
SIAM Review, 2004 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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BUDGET-NEUTRAL CAPITAL TAX CUTS
Annals of Economics and Statistics, 2022 We revisit the canonical policy of eliminating capital taxation by increasing labor taxation in a endogenous-labor, heterogeneous-agent model with income and wealth heterogeneity, when the government is subject to a strict (per-period) balanced-budget constraint.
Dufourt, Frédéric +2 more
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An examination of the impact of Tax Cuts Jobs Act on tax avoidance strategies of US firms [PDF]
, 2022 openThis dissertation has the goal to shed light on tax avoidance strategies of US firms after the enactment of the Tax Cuts Jobs Act in 2017. In the first part a literature review of tax avoidance strategies, definition, measures and consequences is ...
SCHIAVOLIN, MATTEO
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