Results 41 to 50 of about 2,096,119 (402)
Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
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Farm Machinery Investment and the Tax Reform Act of 1986
Journal of Agricultural and Resource Economics, 1992 The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Michael LeBlanc +3 more
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Green Tax Reform, Endogenous Innovation and the Growth Dividend
Journal of Environmental Economics and Management, 2017 We study theoretically and numerically the effects of an environmental tax reform using endogenous growth theory. In the theoretical segment, mobile labor between manufacturing and R&D activities, and elasticity of substitution between labor and energy ...
C. Karydas, Lin Zhang
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Intereconomics, 2002 In the years 2000 and 2001 the Russian parliament passed tax laws which revolutionised the tax system. The laws on both direct and indirect taxes were substantially altered—with the result that Russia today has a modern and internationally competitive tax system which may even serve as a model for tax reform in the industrialised countries of the West.
Pogorletskiy, Alexander, Söllner, Fritz
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Frontiers in Environmental Science, 2023 Water scarcity and pollution have become a global problem, especially in China. Whether China can solve the water resources dilemma is closely related to its ability to achieve high-quality development.
Chenyu Liu
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Tax Reform in Developing Countries: Agenda for the 1990s
Asian Development Review, 1991 In recent years tax reform has featured prominently in the agenda of governments in both developing and developed countries. During the 1980s Bolivia, Colombia, Kenya, Republic of Korea, Indonesia, Malawi, Mexico, Morocco, Turkey and Zimbabwe all carried
Amaresh Bagchi
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Tax policy for business entities under the conditions of association with the European Union: features and optimization directions [PDF]
E3S Web of Conferences, 2020 Under the conditions of EU association, one of the important for Georgia is to create such tax policy that shall be agreeable and settled with the economic systems of developed countries. The efficiency of the tax system depends on the optimal tax policy,
Abuselidze George, Gogitidze Inga
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The Intergenerational Incidence of Green Tax Reform
, 2018 We examine the lifetime incidence and intergenerational distributional effects of an economywide carbon tax swap using a numerical dynamic general equilibrium model with overlapping generations of the U.S. economy.
S. Rausch, H. Yonezawa
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EconomiA, 2016 : In 2013, Colombia implemented a tax reform that reduced payroll taxes by a total of 13.5 percentage points of wages. This paper evaluates the effects of this component of the 2012 Colombian tax reform on firms’ formal employment and average wages.
L. Morales, C. Medina
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Journal of Economic Perspectives, 2007 The Tax Reform Act of 1986 was widely heralded as the most significant change in our nation's tax law since the income tax was extended to the masses during World War II. It was the crowning domestic policy achievement of President Ronald Reagan, who proclaimed it “the best antipoverty measure, the best pro-family measure, and the best job-creation ...
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