Results 1 to 10 of about 2,164,251 (328)
The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law. [PDF]
Front Public Health, 2022 Air pollution significantly impacts sustainable development and public health. Taking the implementation of China's Environmental Protection Tax Law in China as a quasi-natural experiment, this paper employs the difference-in-differences (DID) and ...
Guo B +6 more
europepmc +2 more sources
Socially Improving Tax Reforms [PDF]
SSRN Electronic Journal, 2004 This article proposes graphical methods to determine whether commodity tax changes are “socially improving,” in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially ...
Duclos, Jean-Yves +2 more
openaire +3 more sources
Tax Reforms - Taxes Without Tax Laws [PDF]
SSRN Electronic Journal, 2011 {"references": ["TOP TAX SYSTEM\nhttp://vijayavarma.com\nhttp://vijayakrushnavarma.com\nhttp://singletax.org\nhttp://optimaltaxation.net\nhttp://taxreforms.net"]}
openaire +2 more sources
National Tax Journal, 1981 The implementation of unanticipated changes in the tax structure results in essentially arbitrary redistributions of income.
openaire +1 more source
Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform
Management Sciences, 2019 We study the foreign externalities of the recent U.S. tax reform, commonly known as the Tax Cuts and Jobs Act (TCJA).
Fabio B. Gaertner +2 more
semanticscholar +1 more source
GST: A TAX REFORM FOR SUSTAINABILITY OF INDIAN HANDICRAFTS
Humanities & Social Sciences Reviews, 2019 Purpose of the study: Taxation is one of a tool, which helps the Government for the achievement of the goal of sustainable development for every sector including handicraft.
Kritika Tekwani, Rinku Raghuvanshi
semanticscholar +1 more source
Journal of Environmental Policy and Planning, 2019 Although it is widely acknowledged that taxation is a powerful instrument for combating environmental problems, environmental taxation is still underused.
K. Bachus +2 more
semanticscholar +1 more source
Tax Reform and Trade Openness in Developing Countries
Journal of Economic Integration, 2019 Developing countries are confronted with the progressive erosion of their trade tax revenue, which then reduces their total tax revenue. In light of the unavoidable process of trade liberalization, such countries have engaged in tax transition reform to ...
S. Gnangnon
semanticscholar +1 more source
Is This Tax Reform, or Just Confusion?
Journal of Economic Perspectives, 2018 Based on the experience of recent decades, the United States apparently musters the political will to change its tax system comprehensively about every 30 years, so it seems especially important to get it right when the chance arises. Based on the strong
J. Slemrod
semanticscholar +1 more source