Discretionary measures and tax revenues in the run-up to the financial crisis [PDF]
Summary for non-specialistsThis paper examines the influence of governments' discretionary measures on tax revenues and tax elasticity in the European Union during the run-up to the 2008/2009 global financial crisis which was characterised by large ...
Raffaele Fargnoli, Salvador Barrios
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ALTERNATIVE METHODS FOR DISTRIBUTING STATE AID TO LOCAL GOVERNMENTS IN NEW YORK [PDF]
This paper simulates alternative distributions of general purpose state aid to local governments under different combinations of criteria: tax capacity, effort, and revenue needs.
Day, Lee M. +2 more
core +1 more source
Intervention Analysis with Cointegrated Time Series: The Case of the Hawaii Hotel Room Tax [PDF]
Tourism taxes have become an important source of revenue or many tourist destinations in the USA. Among the most widely used is the hotel room tax, levied by 47 states and many localities.
Byron Gangnes, Carl Bonham
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Government Revenue Structure and Fiscal Performance in the G7: Evidence from a Panel Data Analysis
WorldIn a global context characterized by budgetary pressures, aging populations, and accelerated economic transitions, the capacity of countries to mobilize stable and sustainable tax revenues represents a crucial pillar for maintaining macroeconomic ...
Costinela Fortea
doaj +1 more source
Ekonomi Maliye İşletme DergisiUnderstanding the direction of the relationship between public expenditures and tax revenues is critical for achieving fiscal balances and formulating sustainable public policies.
Othman Sawafta, Aytül Bişgin
doaj +1 more source
What Do Americans Think About Federal Tax Options to Support Public Transit, Highways, and Local Streets and Roads? Results from Year 3 of a National Survey, MTI Report 12-01 [PDF]
, 2012 This report summarizes the results of a national random-digit-dial public opinion poll that asked 1,519 respondents if they would support various tax options for raising federal transportation revenues, with a special focus on understanding support for ...
Agrawal, Asha Weinstein +2 more
core +1 more source
How Corporate Tax Competition Reduces Personal Tax Revenue [PDF]
Steuerwettbewerb, Steueraufkommen, Tax competition, Tax ...
Gaëtan J.A. Nicodème, Ruud A. De Mooij
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Corporate tax policy and incorporation in the EU [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
G. Nicod, Ruud de Mooij
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The Taxation Implicit in Two-Tiered Exchange Rate Systems [PDF]
A two-tiered exchange rate system can be interpreted as a set of separate taxes on money and other financial assets.If the official two-tiered exchange rate system coexists with a black market for foreign exchange, then there is an implicit taxation of ...
Huizinga, H.P.
core +1 more source
Bank Tax Cuts Loopholes, Reduces Rates: Proposal Also Provides Unneeded Help to Big Banks [PDF]
, 2012 Outlines how the Financial Institutions Tax, designed to close loopholes in the corporate franchise tax and lower rates for banks, would affect state revenues.
Zach Schiller
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