Results 31 to 40 of about 2,096,119 (402)
Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core +3 more sources
Frontiers in Environmental Science, 2023 This study estimates the effect of environmental tax legislation on air pollution, using the implementation of China’s Environmental Protection Tax Law (EPTL) as a quasi-natural experiment.
Wenliang Tang, Xue Yang, Xue Yang
doaj +1 more source
Is This Tax Reform, or Just Confusion?
Journal of Economic Perspectives, 2018 Based on the experience of recent decades, the United States apparently musters the political will to change its tax system comprehensively about every 30 years, so it seems especially important to get it right when the chance arises. Based on the strong
J. Slemrod
semanticscholar +1 more source
TAX SYSTEM REFORM AS A CHALLENGE TO ECONOMIC REFORM: A CASE STUDY OF JORDAN
Экономика региона, 2023 Governments care about the tax system and pay attention to it not as a tool for collecting money, but rather as a tool of economic reform, so that taxes achieve their financial, economic and social goals, and then achieve tax justice and protect the ...
Санаа Масвадех
doaj +1 more source
Prospects for the Tax Reform «10-10-10» in Ukraine [PDF]
Problemi Ekonomiki, 2023 In the wake of the war in Ukraine and the rapid spread of the COVID-19 pandemic, many businesses have either suspended or closed their operations. The introduction of martial law requires rapid adaptation of tax legislation to new realities.
Sytnyk Natalia S., Yurchenko Ilona M.
doaj +1 more source
National Municipal Review, 1920 AbstractIn an effort to patch up the uniform general property tax Indiana further centralized her tax administration. The law of 1919 has been made a campaign issue, especially that feature which gave the state board power to review local tax rates and expenditures.
openaire +3 more sources
Jurnal Akuntansi Kontemporer, 2020 Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance,
Nadya Ingrida Theruty +1 more
doaj +1 more source
Does capital bear the burden of local corporate taxes? Evidence from Germany
Journal of Government and Economics, 2023 Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market ...
Aria Ardalan +3 more
doaj +1 more source
Tax Policy and the Economy, 2018 This paper examines corporations’ actions, and statements about actions, following the tax law change known as the Tax Cuts and Jobs Act of 2017 (TCJA).
Michelle Hanlon +2 more
semanticscholar +1 more source
The Russian flat tax reform [PDF]
IMF Working Papers, 2005 Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the ...
Alexander Klemm +2 more
openaire +3 more sources