Results 351 to 360 of about 2,101,295 (383)
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Tax Reforms and Network Effects
SSRN Electronic Journal, 2022This paper investigates the effects of a tax reform that eliminates tax rate heterogeneity and cumulative taxation using a general equilibrium model with multiple sectors with market power. Industries are connected through input-output linkages, and changes in taxation are not confined within industries. We calibrate the model to Brazil, a country with
Delalibera, Bruno R. +3 more
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Journal of Policy Modeling, 1999
Abstract This paper takes the view that tax reforms in the form of a reshuffling of marginal tax rates are more appropriate policy recommendations than a whole-sale restructuring of a country's tax system. We adopted a simple model that yields simple and intuitive recommendations on the directions of such tax reforms.
LEUNG, Hing-Man, Toh, M. H., Low, L.
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Abstract This paper takes the view that tax reforms in the form of a reshuffling of marginal tax rates are more appropriate policy recommendations than a whole-sale restructuring of a country's tax system. We adopted a simple model that yields simple and intuitive recommendations on the directions of such tax reforms.
LEUNG, Hing-Man, Toh, M. H., Low, L.
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The Journal of the American Taxation Association, 2018
ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
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ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
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Tax Reform and Employment in Europe [PDF]
International Tax and Public Finance, 1999 The purpose of this paper is to investigate to what extent modifications of tax systems between 1985 and 1992 within major parts of the European Union contributed to changes in the labour market. The principal countries under investigation are Germany, Italy, France and the United Kingdom, and the method of investigation is the numerical simulation of ...
Hutton, John P., Ruocco, Anna
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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
Tax Principles and Tariff-Tax Reforms [PDF]
FinanzArchiv, 2015 This paper develops a two-country general-equilibrium model to examine the welfare effect of tariff-tax reforms that fix the world price. We show that this reform improves welfare if a production tax is adjusted, but that it reduces welfare if a consumption tax is used. Moreover, this result is reversed in the export tax case.
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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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On the Political Economics of Tax Reforms [PDF]
SSRN Electronic Journal, 2011 There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us ...
Castanheira, Micael +2 more
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2004
This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.
Richard M. Bird, Enid Slack
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This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.
Richard M. Bird, Enid Slack
openaire +3 more sources