Results 261 to 270 of about 143,752 (310)

Tax policy

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, Raymond D Horton, Robert A Cropf, Dean Michael Mead   +3 more
openaire   +2 more sources

Tax Policy and Gifts

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

Can green tax policy promote China's energy transformation?— A nonlinear analysis from production and consumption perspectives

Energy, 2023
Guochang Fang, Weijun Yin, Lixin Tian
exaly  

Tax Policy and Spending Policy

American Politics Quarterly, 1991
Most 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

Tax Policy

2010
Francisco Martínez, Gerald Auten, David Joulfaian, Evelyn Brody, Woods Bowman, Andreas Ortmann, Brhlikova Petra, Stefan Toepler, Helmut K. Anheier, Wolfgang Seibel, Rebecca Sager, Andrew Rich, Lester M. Salamon, Benjamin Gidron, Fred Powell, Martin Farrell, Eleanor Brilliant, Jim Lotz, Camillo von Mueller, Anael Labigne, Regina List, Federico Silva, Miklos Marschall, Berthold Kuhn, Darwin H. Stapleton, Zeynep Atalay   +25 more
  +5 more sources

Taxes and Tax Policy

2018
Neva Goodwin, Jonathan M. Harris, Julie A. Nelson, Pratistha Joshi Rajkarnikar, Brian Roach, Mariano Torras   +5 more
openaire   +1 more source

The additionality of R&D tax policy: Quasi-experimental evidence

Technovation, 2021
Ahmed Skali, Russell Thomson
exaly  

Preferential tax policy and R&D personnel flow for technological innovation efficiency of China's high-tech industry in an emerging economy

Technological Forecasting and Social Change, 2022
Qunchao Wan, Zhu Yao
exaly  

Corporate tax effects of economic policy uncertainty

Accounting and Finance, 2021
Wensheng Kang
exaly  

Economic policy uncertainty and firm tax avoidance

Accounting and Finance, 2020
My Nguyen, Justin Hung Nguyen
exaly