Results 151 to 160 of about 427,701 (208)
State of the evidence on economic impacts of smoke-free policies in the tourism sector: A narrative literature review. [PDF]
Nian Q +6 more
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Does healthcare expenditure matter equally for all mental disorders? An international approach employing dynamic panel data methods. [PDF]
Ortega-Perals P +2 more
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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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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 ...
James Alm, William Beck
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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
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Pollution Taxes and Revenue Recycling
Journal of Environmental Economics and Management, 1995zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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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
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