Results 341 to 350 of about 2,101,295 (383)
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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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Taxes in America, 2020
Tax reformers talk about a broad base and low rates. What does that mean? The base refers to the definition of income subject to tax. The broader the base—meaning the fewer the deductions, exclusions, and credits—the lower tax rates can be to raise a ...
Leonard E. Burman, J. Slemrod
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Tax reformers talk about a broad base and low rates. What does that mean? The base refers to the definition of income subject to tax. The broader the base—meaning the fewer the deductions, exclusions, and credits—the lower tax rates can be to raise a ...
Leonard E. Burman, J. Slemrod
semanticscholar +2 more sources
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
semanticscholar +1 more source
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 +3 more sources
On the timeliness of tax reform [PDF]
Journal of Public Economics, 2004 Abstract This paper analyzes efficient government reactions to unanticipated tax avoidance. Quickly reforming tax laws to reduce the effectiveness of new tax avoidance techniques prevents widespread adoption, but indirectly encourages the rapid development of new avoidance methods if prior users are permitted to retain their tax benefits. Tax reforms
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2023
We set out issues with the inheritance tax system and examine options for reform and the distributional impacts of reforming or abolishing the tax.
Arun Advani, David Sturrock
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We set out issues with the inheritance tax system and examine options for reform and the distributional impacts of reforming or abolishing the tax.
Arun Advani, David Sturrock
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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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Tax Systems and Tax Reforms in Latin America
2007FOREWORD Tax systems and tax reforms in Latin America VITO TANZI, PART I A general picture of tax systems and tax reforms in Latin America, 1. Taxation structure and main tax policy issues JUAN CARLOS GoMEZ SABAINI and RICARDO MARTNER, 2. An outline of tax systems and tax reforms FRANCESCO FIGARI and LUCA GANDULLIA, 3.
A. BARREIX +3 more
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The Canadian Journal of Economics, 1988
Systems of business and personal taxation in most Western economies are not efficient. The paper discusses efficiency losses due to (1) tariffs and sales taxes; (2) the nonneutral treatment of business durable inputs; (3) differential rates of business income taxation; and (4) the taxation of interest.
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Systems of business and personal taxation in most Western economies are not efficient. The paper discusses efficiency losses due to (1) tariffs and sales taxes; (2) the nonneutral treatment of business durable inputs; (3) differential rates of business income taxation; and (4) the taxation of interest.
openaire +2 more sources