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, 2020
Existing literature mainly focuses on the combined effect of different policies on energy, economy and environment. However, most of them were based on the perspective of energy demand-side.
Xiaoyu Li, Xilong Yao
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Existing literature mainly focuses on the combined effect of different policies on energy, economy and environment. However, most of them were based on the perspective of energy demand-side.
Xiaoyu Li, Xilong Yao
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The Child Tax Credit—Tax Policy as Health Policy
JAMA PediatricsThis Viewpoint advocates for a more expansive child tax credit by exploring existing research on the credit and health outcomes.
Cecile L, Yama, Jordan M, Rook
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The Economic Journal, 1990
This paper surveys recent theoretical and empirical work in the field of tax policy. It considers the issues involved in choosing the tax base and rate structure and the incidence of taxes. It also examines objectives of the tax system other than the pursuit of revenue--both economic and noneconomic, the administration of tax systems, and the fiscal ...
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This paper surveys recent theoretical and empirical work in the field of tax policy. It considers the issues involved in choosing the tax base and rate structure and the incidence of taxes. It also examines objectives of the tax system other than the pursuit of revenue--both economic and noneconomic, the administration of tax systems, and the fiscal ...
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Science, 1982
Tax policy should be formulated with recognition of its effects on research and development and innovation. Many changes in tax policy designed to stimulate innovation have been proposed in recent years. Some of these changes were embodied in the 1981 tax bill.
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Tax policy should be formulated with recognition of its effects on research and development and innovation. Many changes in tax policy designed to stimulate innovation have been proposed in recent years. Some of these changes were embodied in the 1981 tax bill.
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2018
Tax policy must address three fundamental questions: what is taxed, who is taxed, and how tax burdens are allocated among taxpayers. This chapter examines the ethical dimensions of these questions, including the merits of income taxation, consumption taxation and Pigouvian taxes, the tax treatment of families and of corporations, the ...
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Tax policy must address three fundamental questions: what is taxed, who is taxed, and how tax burdens are allocated among taxpayers. This chapter examines the ethical dimensions of these questions, including the merits of income taxation, consumption taxation and Pigouvian taxes, the tax treatment of families and of corporations, the ...
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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
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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
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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 ...
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