Results 291 to 300 of about 2,164,251 (328)
Some of the next articles are maybe not open access.

The impact of tax reform on firms' digitalization in China

Technological forecasting & social change, 2023
Zhongfei Chen, Yu Xiao, K. Jiang
semanticscholar   +1 more source

Can environmental tax reform promote carbon abatement of resource-based cities? Evidence from a quasi-natural experiment in China

Environmental science and pollution research international, 2022
Bingnan Guo   +3 more
semanticscholar   +1 more source

Tax Reform

2000
An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt.
openaire   +1 more source

Tax reform: Dreaming about tough realities

Journal of Economic Psychology, 1992
This paper discusses four papers concerned with tax reform. It is concluded that tax reform has had a rather limited impact on behaviour so far but that governments should press ahead with gradual improvement and not expect dramatic results.
openaire   +1 more source

Tax Reform

2003
Abstract An important implicit assumption in much of the literature on optimum taxation is that the government can proceed to design tax structures without paying heed to those already in existence. It is rarely the case, however, that governments enjoy the advantage of starting anew with a clean slate.
openaire   +1 more source

Tax reform and fiscal space in developing countries

Eurasian Economic Review, 2020
S. Gnangnon, J. Brun
semanticscholar   +1 more source

Multilateral Tax Reform

SSRN Electronic Journal, 2023
openaire   +1 more source

Simulating U.S. tax reform [PDF]

open access: possible, 1997
A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S. federal income tax: a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the "X tax."
David Altig   +4 more
openaire  

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