Results 151 to 160 of about 2,051,610 (416)

A "Comprehensive Tax Base" as a Goal of Income Tax Reform [PDF]

, 1967
Boris I. Bittker
openalex   +1 more source

Climate Backlash and Policy Dismantling: How Discursive Mechanisms Legitimised Radical Shifts in Swedish Climate Policy

Environmental Policy and Governance, EarlyView.
ABSTRACT Climate backlash and policy dismantling, that is, the reversal of existing decarbonisation policies, can be observed in an increasing number of countries. Typically, policy change tends to be slow, while climate backlash can unfold quite fast. How is such rapid political change made possible?
Nora Förell, Anke Fischer
wiley   +1 more source

Income Tax Reform in Canada: The Report of the Royal Commission on Taxation [PDF]

, 1968
Boris I. Bittker
openalex   +1 more source

Nonlinear Income Tax Reforms [PDF]

This paper addresses questions of the following nature: under what conditions does a welfare-improving reform of a nonlinear income tax system necessitate a change in a particular agent's marginal tax rate or total tax burden? Our analysis is therefore a
Alan Krause
core  

Loving Taxation, Hating Single Taxes: Disentangling Temporal Distance and Abstraction in the Communication of Tax Proposals

European Journal of Social Psychology, EarlyView.
ABSTRACT Progressive taxation is an effective way of redistributing wealth and reducing economic inequality, as such its promotion through efficient communication strategies is a key goal. Drawing on construal level theory, we test in five studies whether attitudes towards progressive taxation are improved by high (vs.
Silvia Filippi, Carmen Cervone, Anne Maass, Alessandra Del Ben, Caterina Suitner   +4 more
wiley   +1 more source

Assessing the Effects of a Tobacco Tax Reform on the Industry Price-Setting Strategy. [PDF]

Int J Environ Res Public Health, 2021
Divino JA, Ehrl P, Candido O, Valadao MAP.   +3 more
europepmc   +1 more source

How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993 [PDF]

Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall
Håkan Selin, Jukka Pirttilä
core  

Reforming the Tax Mix in Canada

The School of Public Policy Publications, 2012
Periodically, tax systems need major reforms to remove the “barnacles” that accumulate under the short-term pressures of political expediency and to adapt to the long-term forces of technological and economic change.  The current fiscal and economic problems that confront the provinces require an assessment of much-needed reforms.
openaire   +5 more sources

Policy entrepreneurship for transformative governance

European Policy Analysis, EarlyView.
Abstract Scholarship is growing on societal transitions, describing radical societal change involving multiple sectors and scales, and transformative governance, describing how public, private, and civil society actors use tools of policy to pursue this fundamental change, aiming to build resiliency and sustainability.
Gwen Arnold, Sara Ludwick, S. Mohsen Fatemi, Rachel Krause, Le Anh Nguyen Long   +4 more
wiley   +1 more source

Environmental tax reform roles and strategies of local governments: A quasi-natural experiment from China

Sustainable Futures
Whether environmental tax reform can drive green economic transformation is closely related to local government behavior. This study examines the impact of environmental tax reform on local governments using panel data for 247 Chinese prefecture-level ...
Tianyang Chu
doaj