Results 31 to 40 of about 2,051,610 (416)
Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform
Management Sciences, 2019 We study the foreign externalities of the recent U.S. tax reform, commonly known as the Tax Cuts and Jobs Act (TCJA).
Fabio B. Gaertner +2 more
semanticscholar +1 more source
National Tax Journal, 1981 The implementation of unanticipated changes in the tax structure results in essentially arbitrary redistributions of income.
openaire +2 more sources
The Reform of Tax Administration [PDF]
IMF Working Papers, 1995 Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability
Anthony J. Pellechio, Vito Tanzi
openaire +3 more sources
JILS (Journal of Indonesian Legal Studies), 2018 Semarang City Tax Office which has the main task to collect the tax revenue in the context of national development, then the Semarang Tax Office Associate implemented bureaucratic reform pillars in improving tax compliance.
Suwandoko Suwandoko, Rodiyah Rodiyah
doaj +1 more source
Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform [PDF]
, 2009 We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on labor supply of males and females. We apply the weighted difference-in-difference regression approach and instrumental
Denvil Duncan, Klara Sabirianova
core +4 more sources
GST: A TAX REFORM FOR SUSTAINABILITY OF INDIAN HANDICRAFTS
Humanities & Social Sciences Reviews, 2019 Purpose of the study: Taxation is one of a tool, which helps the Government for the achievement of the goal of sustainable development for every sector including handicraft.
Kritika Tekwani, Rinku Raghuvanshi
semanticscholar +1 more source
Economics of Environmental Taxes and Green Tax Reforms [PDF]
Sustainability, 2020 Environmental taxes and green tax reforms are increasingly seen as powerful tools for promoting a transition to sustainable economies [...]
José M. Labeaga, Xavier Labandeira
openaire +3 more sources
Tax Reform in Brazil: a Public Choice Theory approach
Economia & Região, 2013 This article aims to analyze tax reform necessity and the barriers to the implementation of tax reform at the light of public choice theory. The research identifies the arguments that provides the explanation for the tax reform does not occur in Brazil ...
Allan Silveira dos Santos +3 more
doaj +1 more source
Welfare Effects of Labor Income Tax Changes on Married Couples: A Sufficient Statistics Approach [PDF]
arXiv, 2021 This paper develops a framework for assessing the welfare effects of labor income tax changes on married couples. I build a static model of couples' labor supply that features both intensive and extensive margins and derive a tractable expression that delivers a transparent understanding of how labor supply responses, policy parameters, and income ...
arxiv
Tax Reform and Trade Openness in Developing Countries
Journal of Economic Integration, 2019 Developing countries are confronted with the progressive erosion of their trade tax revenue, which then reduces their total tax revenue. In light of the unavoidable process of trade liberalization, such countries have engaged in tax transition reform to ...
S. Gnangnon
semanticscholar +1 more source