Results 301 to 310 of about 1,399,190 (359)

Impact of alcohol excise taxation and structural reforms on per capita consumption in Thailand, 1995-2021: an interrupted time-series analysis.

open access: yesInt J Drug Policy
Zayar NN   +15 more
europepmc   +1 more source

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

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

The Child Tax Credit—Tax Policy as Health Policy

JAMA Pediatrics
This 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
openaire   +2 more sources

Tax Policy: A Survey

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 ...
openaire   +1 more source

Tax Policy and Innovation

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.
openaire   +2 more sources

The ethics of tax policy

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 ...
openaire   +2 more sources

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   +3 more
openaire   +2 more sources

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