Results 241 to 250 of about 2,101,295 (383)
Lifting the burden: fundamental tax reform and U.S. economic growth [PDF]
This paper presents a comprehensive treatment of the cost-of-capital approach for analyzing the economic impact of tax policy. This approach has provided an intellectual impetus for reforms of capital income taxation in the United States and around the ...
Dale W. Jorgenson, Kun-Young Yun
core
Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
, 2015 Danny Yagan
semanticscholar +1 more source
Journal of Traumatic Stress, EarlyView.Abstract Although there is considerable data to support the efficacy of several treatments for trauma‐related disorders, the traumatic stress field continues to struggle with adequate implementation and uptake of such treatments in real‐world settings, which greatly contributes to persistent health disparities in these disorders.
Anu Asnaani +4 more
wiley +1 more source
Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach [PDF]
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate.
Bertil Holmlund, Martin Söderström
core
The Tell‐Tale Tone: Negative Tone Disclosure and Tax Avoidance in MENA Banks
Managerial and Decision Economics, EarlyView.ABSTRACT This study examines the relationship between negative reporting tone in annual reports and tax avoidance practices in a panel of 63 banks operating in seven Middle Eastern and North African (MENA) countries observed over the 2012–2022 period.
Naima Lassoued +2 more
wiley +1 more source
Radical Tax Reform, the Constitution, and the Conscientious Legislator
, 1999 Lawrence Zelenak
openalex +2 more sources
Public Administration and Development, EarlyView.ABSTRACT In recent decades, policy capacity has garnered increasing attention from scholars in the Global North. However, there has been limited focus on policy capacity in developing countries, particularly in Africa. While various factors, such as experience, the nature of policy tasks, and educational background, can influence the policy capacity of
Kiflie Worku Angaw +3 more
wiley +1 more source
Tax reform evaluation using non-parametric methods: Sweden 1980–1991 [PDF]
, 2001 Sören Blomquist +2 more
openalex +1 more source
Firm investment and exporting: Evidence from China's value-added tax reform
, 2015 Qing Liu, Yi Lu
semanticscholar +1 more source