Results 211 to 220 of about 42,203 (258)
Some of the next articles are maybe not open access.
1993
Abstract This chapter presents a framework for evaluating the tax policies of the city of New York.1 It is divided into five sections. The first examines the central but contested issue of the extent to which municipal tax policy affects local economic performance.
Charles Brecher +3 more
openaire +2 more sources
Abstract This chapter presents a framework for evaluating the tax policies of the city of New York.1 It is divided into five sections. The first examines the central but contested issue of the extent to which municipal tax policy affects local economic performance.
Charles Brecher +3 more
openaire +2 more sources
American Economic Review, 1998
Voluntary transfers between individuals are potentially subject to income taxes and wealth transfer(estate and gift) taxes. With regard to the income tax, Henry Simons (1938) argued that it should be levied both on the donor, whose gift is a form of personal consumption, and on the donee, who directly consumes the gift.
openaire +1 more source
Voluntary transfers between individuals are potentially subject to income taxes and wealth transfer(estate and gift) taxes. With regard to the income tax, Henry Simons (1938) argued that it should be levied both on the donor, whose gift is a form of personal consumption, and on the donee, who directly consumes the gift.
openaire +1 more source
Tax Policy and Spending Policy
American Politics Quarterly, 1991Most efforts to develop a theory of tax policy change have emphasized institutional, procedural, and partisan explanations. By contrast, very little attention has been directed toward the budgetary context within which tax policy is determined. The long-term evolution of federal income tax policy, however, demonstrates the importance of budgetary ...
openaire +1 more source
The Effects of Tax Reduction and Fee Reduction Policies on the Digital Economy
Sustainability, 2021Tuochen Li, Liang Yang, Li Tuochen
exaly
Do tax policies drive innovation by SMEs in China?
Journal of Small Business Management, 2022Runhua Wang, Jay P Kesan
exaly
Optimal decisions for competitive manufacturers under carbon tax and cap-and-trade policies
Computers and Industrial Engineering, 2021Hongxia Sun
exaly