Results 111 to 120 of about 2,164,251 (328)
Recent U.S. Investment Behavior and the Tax Reform Act of 1986: A Disaggregate View
, 1991 Alan J. Auerbach, Kevin A. Hassett
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FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986 [PDF]
The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Conway, Roger K. +3 more
core +1 more source
How Changing Narratives About the Future Shape Policymaking for the Long Term
European Policy Analysis, EarlyView.ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
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Expected effects of the US tax reform on other countries: global and local survey evidence. [PDF]
Int Tax Public Financ, 2020 Boumans D +3 more
europepmc +1 more source
Tax burden reduction and tax cuts in China’s vat reform [PDF]
, 2019 Yong Fan, Haonan Li, Qinyao Zhu
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Estimating dynamic income responses to tax reforms: Swedish evidence [PDF]
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates ...
Holmlund, Bertil, Söderström, Martin
core
European Policy Analysis, EarlyView.ABSTRACT Does street‐level bureaucrats' (SLBs) willingness to sacrifice their own self‐interests to meet the needs of their clients vary depending on their contexts? To date, it has been very challenging to empirically examine how SLBs who have different orientations toward social values might act in different institutional and administrative contexts.
Nissim Cohen, Teddy Lazebnik
wiley +1 more source
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008 [PDF]
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income ...
Finke, Katharina +3 more
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The Distributive Consequences of Active Welfare Policies in Europe
European Policy Analysis, EarlyView.ABSTRACT This article examines the distributive consequences of active welfare policies in Europe by analysing tier‐specific investments in individualised employment services across four European welfare states: Denmark, Germany, the Netherlands and the United Kingdom.
Deborah Jackwerth‐Rice +1 more
wiley +1 more source