Results 311 to 320 of about 743,398 (339)
Some of the next articles are maybe not open access.
Is Revenue-Neutral Tax Reform Revenue Neutral?
Public Finance Quarterly, 1994When 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
openaire +1 more source
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 ...
openaire +1 more source
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 +1 more source
Federal Revenues from Taxing Municipals
The Journal of Finance, 1961THE INCOME RECEIVED as interest from securities issued by states and local governments, known in financial circles as "municipals," is not subject to taxation under the federal individual and corporation income tax laws. Because purchasers of such securities value this exemption from taxation, they will accept a lower rate of interest for a bond that ...
openaire +1 more source
Swedish Tax Rates, Labor Supply, and Tax Revenues
Journal of Political Economy, 1981Effective marginal tax rates on labor income for the "representative" Swede have increased from roughly 50 percent in 1959 to 80 percent today. The effects of this increase in the level of taxation are examined using a two-sector model parameterized to correspond to the Swedish economy.
openaire +1 more source
Modelling Corporation Tax Revenue
2010Modelling Corporation Tax Revenue examines the revenue growth properties of corporate income taxes and how firms respond to changes in corporation tax. It provides a companion volume to the authors’ Modelling Tax Revenue Growth, which explores the revenue growth and behavioural response properties of income and consumption taxes.
John Creedy, Norman Gemmell
openaire +2 more sources
This chapter on tax and public revenue is aimed at analysing the broad policy and administration framework for tax and public revenue that Zambia has undertaken in responding to the increasing need to raise more revenue while at the same time keeping up with the developments in both the domestic and global environment.
Pamela Nakamba +4 more
openaire +1 more source
Pamela Nakamba +4 more
openaire +1 more source