Results 281 to 290 of about 2,164,251 (328)
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Change: The Magazine of Higher Learning, 1985
Nobody has ever liked paying taxes, but individual grumbling is growing to a loud chorus of complaints. The system of federal income taxes has become so complex that few individuals can compute for themselves what they owe and both personal and corporate financial decisions are often based more on their tax consequences than on their soundness from ...
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Nobody has ever liked paying taxes, but individual grumbling is growing to a loud chorus of complaints. The system of federal income taxes has become so complex that few individuals can compute for themselves what they owe and both personal and corporate financial decisions are often based more on their tax consequences than on their soundness from ...
semanticscholar +3 more sources
Beyond Carbon Pricing: Tax Reform is Climate Policy
Global Policy, 2021The incrementalism of carbon pricing, which includes carbon taxes and emissions trading, has led us astray. It has been proffered as a key component of climate policy, yet evidence clearly shows that its effects are marginal.
Jessica F. Green
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PREANNOUNCED OPTIMAL TAX REFORM [PDF]
Macroeconomic Dynamics, 2005 In constitutional democracies, laws take time to be deliberated upon, to be passed, and to be implemented. Motivated by this observation, we study the properties of optimal tax reform when it has to be announced in advance of its implementation. We find that a delay between announcement and implementation has large effects on the optimal fiscal policy ...
Klein, Paul, Domeij, David
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The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations
, 2020We quantify the net effect of recent U.S. tax reform on the tax rates of public U.S. corporations and find they decreased by 7.5 to 11.4 percentage points on average following tax reform.
Scott D. Dyreng +3 more
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SSRN Electronic Journal, 2007
Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes. Yet whether future tax reforms are predictable or not will have an enormous effect on estimates of the impact of current tax policies. This paper develops a probit model for predicting tax reforms.
Hassett, Kevin A., Mathur, Aparna
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Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes. Yet whether future tax reforms are predictable or not will have an enormous effect on estimates of the impact of current tax policies. This paper develops a probit model for predicting tax reforms.
Hassett, Kevin A., Mathur, Aparna
openaire +2 more sources
Trade Openness, Tax Reform and Tax Revenue in Developing Countries
World Economics, 2019This article investigates empirically whether the effect of tax reform (involving the progressive replacement of trade tax revenue with domestic tax revenue) in developing countries' tax revenue performance (measured by tax revenue‐to‐GDP ratio) depends ...
S. Gnangnon, J. Brun
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Contemporary Economic Policy, 1997
After brief individual presentations, panelists discuss among themselves and with the audience a broad spectrum of issues regarding various taxes and tax reform proposals. The discussion includes such issues as privatizing Social Security and Medicare, eliminating income tax withholding, and the merits and demerits of income taxes, consumption taxes ...
GERALD P. O'DRISCOLL +5 more
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After brief individual presentations, panelists discuss among themselves and with the audience a broad spectrum of issues regarding various taxes and tax reform proposals. The discussion includes such issues as privatizing Social Security and Medicare, eliminating income tax withholding, and the merits and demerits of income taxes, consumption taxes ...
GERALD P. O'DRISCOLL +5 more
openaire +1 more source
, 2008 The paper presents an endogenous growth economy with a representation of the tax rate system in the Baltic countries. Assuming that government spending is a given fraction of output, the paper shows how a flat tax system balanced between labor and corporate tax rates can be second best optimal.
Azacis, Helmuts, Gillman, Max
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, 2018
This paper exploits a tax reform on manufacturing firms in China to study the impact of taxes on firm innovation. The reform switched the corporate income tax collection from the local to the state tax bureau and reduced the effective tax rate by 10 ...
Jing Cai, Yuyu Chen, Xuan Wang
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This paper exploits a tax reform on manufacturing firms in China to study the impact of taxes on firm innovation. The reform switched the corporate income tax collection from the local to the state tax bureau and reduced the effective tax rate by 10 ...
Jing Cai, Yuyu Chen, Xuan Wang
semanticscholar +1 more source