Results 291 to 300 of about 687,055 (314)
Rural nonprofit hospital community benefit and financial assistance spending: A call for greater reporting transparency. [PDF]
MacDougall H, Latcham M, Eliason E.
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Structural Discrimination in Nonprofit Hospital Community Benefit Spending.
Hedquist A+5 more
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Public Finance Quarterly, 1985
This article examines the relationship between the selection of tax instruments Abstract and the size of the public budget. It develops and tests with data from 37 large cities a model that is an alternative to the commonly cited fiscal illusion model.
Charles H. Breeden, William J. Hunter
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This article examines the relationship between the selection of tax instruments Abstract and the size of the public budget. It develops and tests with data from 37 large cities a model that is an alternative to the commonly cited fiscal illusion model.
Charles H. Breeden, William J. Hunter
openaire +2 more sources
Tax Amnesties and Tax Revenues
Public Finance Quarterly, 1990This article examines some unexplored and unresolved issues surrounding the Abstract impact of tax amnesties on tax revenues. The results indicate that amnesties can have a positive impact on compliance and tax collections, if the amnesty makes individuals see that paying taxes is the norm and if individuals anticipate a future amnesty that will have ...
William Beck, James Alm
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ELASTICITIES, TAX RATES, AND TAX REVENUE [PDF]
corporatingsimultaneously severalfacThispaperdevelops a theoretical anal- torsthat havenotbeensystematically inysisof theresponsiveness of taxrevenue to vestigatedpreviously,suchas the effect achange in taxratesonlaborincome. The of a progressive change in theratestrucmodelincorporates threefeaturesnot si- ture andthe way tax preferences in the ...
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Is Revenue-Neutral Tax Reform Revenue Neutral? [PDF]
When political factors are taken into account, tax reform intended to be revenue neutral is likely to increase tax revenues. Any reduction in the excess burden of the tax system is likely to increase government revenues because the marginal political cost of tax increases is reduced.
Randall G. Holcombe, Jeffrey A. Mills
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1998
In previous chapters, we discussed behavioural responses to TR91. In this chapter and the two following ones, we will broaden our view and discuss what TR91 has accomplished in terms of the ultimate goals of economic policy. Ever since the classic treatise by Richard Musgrave The Theory of Public Finance (1959), it has been common to classify these ...
Jonas Agell+2 more
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In previous chapters, we discussed behavioural responses to TR91. In this chapter and the two following ones, we will broaden our view and discuss what TR91 has accomplished in terms of the ultimate goals of economic policy. Ever since the classic treatise by Richard Musgrave The Theory of Public Finance (1959), it has been common to classify these ...
Jonas Agell+2 more
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2002
Value-added taxes comprise about 15 per cent of aggregate tax revenues in OECD countries and their level is sufficiently high for them to have substantial labour market effects. However, it is often argued that the analysis of a value-added tax or a tax on revenues yields no insights in addition to those which are generated by an investigation of an ...
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Value-added taxes comprise about 15 per cent of aggregate tax revenues in OECD countries and their level is sufficiently high for them to have substantial labour market effects. However, it is often argued that the analysis of a value-added tax or a tax on revenues yields no insights in addition to those which are generated by an investigation of an ...
openaire +2 more sources