DISTORTIONARY IMPACTS OF THE 1982 AND 1986 U.S. TAX CODES ON CAPITAL INVESTMENTS: A CASE STUDY OF INVESTMENT IN ORANGE GROVES [PDF]
The 1980s have been a period of dramatic change for the income tax code in the United States. Although numerous modifications were considered in policy deliberations, two key goals, the reduction of the importance of tax considerations in investment ...
Boggess, William G.+2 more
core +1 more source
Does National Auditing Improve Local Fiscal Transparency? Evidence From China
ABSTRACT This paper examines whether and how national audits affect local fiscal transparency in China. Using panel data from 30 provinces between 2009 and 2018, we find that national audits significantly improve local fiscal transparency after controlling for various economic and institutional factors.
Zhuo Chen, Mingzhi Hu
wiley +1 more source
Heterogeneity, leveling the playing field, and affirmative action in contests
Abstract The heterogeneous abilities of players in various competitive contexts often lead to undesirable outcomes such as low effort provision, a lack of diversity, and inequality. A range of policies is implemented to mitigate such issues by enforcing competitive balance, that is, by leveling the playing field.
Subhasish M. Chowdhury+2 more
wiley +1 more source
Tax reform and the Dutch labor market: an applied general equilibrium approach [PDF]
A.L. Bovenberg+2 more
openalex +1 more source
Climate and political effects on agriculture: Empirical evidence from SSA
Abstract The most of Sub‐Saharan African (SSA) countries have been affected by climate change and food insecurity problems due to the reduction of production and productivity of cereal crops in the continent. The purpose of this research was to examine the short‐run and long‐run effects of climate change on agricultural productivity in 24 selected SSA ...
Defaru Adugna Feye+2 more
wiley +1 more source
Tax reform plays politics with doctors' reputations. [PDF]
Stanbrook MB.
europepmc +1 more source
Joint trade liberalization and tax reform in a small open economy: the case of Egypt [PDF]
Denise Eby Konan, Keith E. Maskus
openalex +1 more source
The role of satisfaction in labor diaspora dynamics: An analysis of BREXIT effects
Abstract In diaspora research, people's international mobility is often understood as a response to pull‐push forces on an economic macro‐level or as part of diasporic waves. However, labor diaspora formations are also influenced by micro‐level (i.e., individual perceptions) drivers related to work per se, such as satisfaction.
Maria Elo+2 more
wiley +1 more source
Effectiveness evaluation of China's water resource tax reform pilot and path optimization from the perspective of policy field. [PDF]
Yang M, Zhou M, Zhang C.
europepmc +1 more source