Results 11 to 20 of about 535,274 (248)
Do Corporate Tax Cuts Increase Income Inequality?
Tax Policy and the Economy, 2022 We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide evidence that corporate tax cuts lead to increases in income inequality.
Suresh Nallareddy +2 more
semanticscholar +1 more source
A Tax Morale Approach to Compliance: Recommendations for the IRS
Florida Tax Review, 2022 This article appeared in the December 31, 2007 Annual Report to Congress of the National Taxpayer Advocate, which commissioned this research. Why do people follow the law?
M. Kornhauser
semanticscholar +1 more source
The Windsor Yearbook of Access to Justice, 2007 The adjudication of minor crimes has long proven onerous for defendants. Recently, however, many American jurisdictions have supplemented the “process” burdens associated with minor crimes.
Bridget McCormack
doaj +1 more source
The Corporate Criminal as Scapegoat [PDF]
, 2015 A corporation is no scapegoat, assures the Department of Justice, because the first priority is to prosecute culpable individuals and not artificial entities.
Garrett, Brandon L.
core +2 more sources
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals
National tax journal, 2022 This study analyzes investor reaction to the European Commission’s proposals on the taxation of digital firms. Examining the stock returns of potentially affected firms surrounding the proposals’ release, we find a significant abnormal capital market ...
Daniel Klein +2 more
semanticscholar +1 more source
International Tax and Public Finance, 2021 We use a large administrative tax-returns panel dataset merged with a tax audit database to estimate the effect of real-world operational tax audits on subsequent tax behavior of a large sample of Italian self-employed taxpayers. Results from operational
Gabriele Mazzolini +2 more
semanticscholar +1 more source
Tax Buoyancy in Sub-Saharan Africa and its Determinants
International Tax and Public Finance, 2021 In this paper, we estimate short- and long-term tax buoyancy for 44 sub-Saharan African (SSA) countries during 1980–2017 using time series and panel techniques.
S. Gupta, J. Jalles, Jianhong Liu
semanticscholar +1 more source
Fiscal Update, March 28, 2005 [PDF]
, 2005 The Fiscal Division newsletter, published weekly during session and periodically during the ...
core
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
IMPLICATIONS OF THE COVID-19 PANDEMIC FOR STATE GOVERNMENT TAX REVENUES
National tax journal, 2020 We assess the COVID-19 pandemic’s implications for state government sales and income tax revenues. We estimate that the economic declines implied by recent forecasts from the Congressional Budget Office will lead to a shortfall of roughly $106 billion in
Jeffrey Clemens, Stan Veuger
semanticscholar +1 more source