Results 101 to 110 of about 2,051,610 (416)
Yu Kilchun’s Concept of Reform of the Tax System in the Korean Empire [PDF]
International Journal of Korean History, 2016 Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri ...
Jinah Yang
doaj +1 more source
Income Taxation in U.S.: Current Trends
Статистика України, 2019 Essential components of D. Trump’s tax reform and its impact on the income distribution and economic growth in U.S. are investigated. The analysis covers innovations in the system of income taxation of citizens (tax rate on income of physical persons ...
N. B. Frolovа
doaj +1 more source
An Australian DER Bill of Rights and Responsibilities [PDF]
arXiv, 2021 Australia's world-leading penetration of distributed solar photovoltaics (PV) is now impacting power system security and as a result how customers can use and export their own PV-generated energy. Several programs of Australian regulatory reform for distributed energy resources (DER) have emphasised the importance of placing consumers at the centre of ...
arxiv
Tax Reform in Developing Countries
, 2015 In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax.
J. Alm, J. Martínez-Vázquez
semanticscholar +1 more source
The Marginal Labor Supply Disincentives of Welfare: Evidence from Administrative Barriers to Participation [PDF]
arXiv, 2022 Existing research on the static effects of the manipulation of welfare program benefit parameters on labor supply has allowed only restrictive forms of heterogeneity in preferences. Yet preference heterogeneity implies that the marginal effects on labor supply of welfare expansions and contractions may differ in different time periods with different ...
arxiv
Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform [PDF]
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials.
Bernd Raffelhüschen +2 more
core +3 more sources
The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone
, 2015 Effective local government taxation is critical to achieving the governance benei¬ ts widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance.
S. Jibao, W. Prichard
semanticscholar +1 more source
Targeted carbon tax reforms [PDF]
European Economic Review, 2018 Abstract In the presence of intersectoral linkages, sector-specific carbon tax changes can have complex general equilibrium effects. In particular, a carbon tax on the emissions of a sector can lead to an increase in aggregate emissions. We analytically characterise how incremental taxes on the emissions of any set of sectors affect aggregate ...
King, M, Tarbush, B, Teytelboym, A
openaire +5 more sources
Tax Mechanisms and Gradient Flows [PDF]
arXiv, 2019 We demonstrate how a static optimal income taxation problem can be analyzed using dynamical methods. Specifically, we show that the taxation problem is intimately connected to the heat equation. Our first result is a new property of the optimal tax which we call the fairness principle.
arxiv
The Political Economy of Property Tax Reform
, 2014 Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes.
E. Slack, R. Bird
semanticscholar +1 more source