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Administering the Tax System We Have [PDF]

open access: yes, 2014
Traditional perceptions of tax exceptionalism from administrativ–law doctrines and requirements have been predicated at least in part on the importance of the tax code\u27s revenue–raising function.
Hickman, Kristin E.
core   +2 more sources

Can more revenue be raised by increasing income tax rates for the very rich? [PDF]

open access: yes, 2009
This Briefing Note discusses how much scope there is to raise revenue from the very rich by increasing income tax rates and assesses in detail the amount of revenue that is likely to be raised by the government's proposed reforms.
Brewer, M., Browne, J.
core   +1 more source

Revenue Options for Georgia Municipal Governments [PDF]

open access: yes, 2002
Outlines revenue options for Georgia municipal governments, including: Local Fuel TaxMunicipal Option Sales TaxLocal Option Income TaxThe Right to Work Tax (aka Payroll Tax)State Revenue Sharing ...
David Sjoquist, Sally Wallace
core  

Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]

open access: yes
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian EBEKE
core   +3 more sources

Should diesel cars in Europe be discouraged? [PDF]

open access: yes
This paper examines the rationale for the different tax treatment of gasoline and diesel cars currently observed in Europe. First, we analyse possible justifications for a different tax treatment: pure tax revenue considerations, externality ...
Inge Mayeres, Stef Proost
core   +6 more sources

Revenue Structures of States Without An Income Tax [PDF]

open access: yes, 2007
This report compares Georgia's revenue structure to states without an income tax in order to explore how Georgia's revenue structure would have to change if it were to eliminate its income tax.
David L. Sjoquist
core  

Does Germany Collect Revenue from Taxing Capital Income? [PDF]

open access: yes
A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany.
Clemens Fuest, Johannes Becker
core  

International Corporate Tax Rate Comparisons and Policy Implications [PDF]

open access: yes, 2014
[Excerpt] This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue,
Gravelle, Jane G
core   +2 more sources

Across the region: six-state review [PDF]

open access: yes
Revenue collections were strong across New England during the first two-thirds of FY05 (July 2004 through February 2005) compared with the same period one year earlier.
Nick Turner
core  

Revenue Elasticity of the Main federal Taxes in Mexico [PDF]

open access: yes
An inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection.
Daniel Ventosa-Santaulària   +1 more
core  

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