Results 271 to 280 of about 5,676,390 (345)

Pareto-improving tax policies under hyperbolic discounting

International Tax and Public Finance, 2018
Minwook Kang
exaly   +2 more sources

Tax Policy

2022
Tax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach to normative tax analysis based ...
Robin Boadway, Katherine Cuff
  +4 more sources

CGE modeling with disaggregated pollution treatment sectors for assessing China's environmental tax policies.

Science of the Total Environment, 2020
This research involved constructing a computable general equilibrium (CGE) model for assessing China's latest environmental tax policies. Most environmental CGE models link pollutant emissions to the standard CGE model only by pollution coefficients per ...
Gen Li, Runsen Zhang, T. Masui
semanticscholar   +1 more source

Do tax policies drive innovation by SMEs in China?

Journal of Small Business Management, 2020
There is little empirical evidence showing how innovation by small and medium enterprises (SMEs) is impacted by tax policies, especially SMEs from developing countries.
Runhua Wang, J. Kesan
semanticscholar   +1 more source

Optimal consumer sales tax policies for online‐offline retail operations with consumer returns

Naval Research Logistics, 2020
Multichannel strategies are widely observed in practice. In some jurisdictions, the previously tax‐free online channel is now required to remit sales tax.
Ting Zhang, T. Choi
semanticscholar   +1 more source

Housing and Tax Policy

Journal of Money, Credit and Banking, 2016
This paper investigates the effects of housing‐related tax policy measures on macroeconomic aggregates using a dynamic general‐equilibrium model featuring borrowing and lending across heterogeneous households, financial frictions in the form of collateral constraints tied to house prices, and a rental housing market alongside owner‐occupied housing. We
Alpanda, Sami, Zubairy, Sarah
openaire   +3 more sources

Tax or subsidy? Design and selection of regulatory policies for remanufacturing

European Journal of Operational Research, 2020
This study investigates a regulatory policy design and selection problem for a social-welfare-maximizing regulator, whose policies influence the remanufacturing production of a profit-maximizing manufacturer.
Yunrong Zhang, Zhaofu Hong, Zhixiang Chen, C. Glock   +3 more
semanticscholar   +1 more source

Comparing the impacts of carbon tax and carbon emission trading, which regulation is more effective?

Journal of Environmental Management, 2023
While many literatures have examined the influence of environmental regulation policy, which environmental regulation policy is more effective is still controversial.
Hai-tao Xu, Xiongfeng Pan, Jinming Li, Shenghan Feng, Shucen Guo   +4 more
semanticscholar   +1 more source

Economic Impacts of Carbon Tax in a General Equilibrium Framework: Empirical Study of Japan

Journal of Environmental Assessment Policy and Management, 2022
This study tries to find new insights of implementations of carbon tax policy as a suitable way to reach the long-term zero-carbon plan. This paper explores how carbon tax can affect the macroeconomy in Japan through the structural vector autoregression (
Naoyuki Yoshino, E. Rasoulinezhad, Farhad Taghizadeh‐Hesary   +2 more
semanticscholar   +1 more source

Globalization and U.S. Corporate Tax Policies: Evidence from Import Competition

Management Sciences, 2016
This paper studies how globalization affects the corporate tax policies of U.S. manufacturing firms. Using U.S.-granting China Permanent Normal Trade Relations as a quasi-natural experiment, we find a significant increase in tax reduction activities for ...
Tao Chen, Chen Lin, Xiang Shao
semanticscholar   +1 more source