Results 81 to 90 of about 427,701 (208)
PROPERTY TAX AND TAX REFORM IN TEXAS: AN EQUITY CONCERN [PDF]
The Governor of Texas has proposed a tax reform that lowers property tax and eliminates the franchise tax. The lost revenues are replaced by raising the sales tax and instituting a modified value-added tax. The issues are not unique to Texas, many states
Jones, Lonnie L., Stallmann, Judith I.
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VALUE ADDED TAX IN THE ECONOMIC CRISIS CONTEXT [PDF]
This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania.
Cuceu Ionut +2 more
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Tax competition and tax revenues [PDF]
, 2005 It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual ...
Boss, Alfred
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Trade Liberalization and Trade Tax Revenues in African Countries [PDF]
We empirically investigate the e®ect of trade liberalization on trade tax revenues applying panel-data methods to a large sample of African countries from the period 1970-2000.
Enrico Longoni
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Fiscal corruption: A vice or a virtue? [PDF]
Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion and increasing tax revenues.
Bertil Tungodden, Odd-Helge Fjeldstad
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Economic growth, corruption and tax evasion [PDF]
In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspector.
Raffaella Coppier, Roy Cerqueti
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Commodity price volatility and Tax revenues: Evidence from developing countries [PDF]
The recent boom and bust in commodity prices has renewed the policymakers’ interest in three complementary issues: i) characteristics and determinants of commodity price instability, ii) its macroeconomic effects and, iii) the optimal policy responses to
Hélène EHRHART, Samuel GUERINEAU
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The Case against a Tennessee Income Tax [PDF]
, 1999 On November 2 the Tennessee legislature will convene a special session to debate reform of the state tax system. The center of the controversy is whether Tennessee should adopt a personal income tax, as proposed by Gov.
Richard K. Vedder, Stephen Moore
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Lost personal income tax revenue
Newsletter : an occasional publication of the Institute of Public Finance, 2006 Because of reductions of the tax base in the form of deductions and reduction of the tax due the central government budget, out of every 100 kuna that might have been collected as personal income tax, voluntarily relinquished almost 10 kuna in 2001, and 13.5 kuna in 2004 1.
openaire +3 more sources
After the Death of Inflation: Will Fiscal Drag Survive? [PDF]
Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket creep in a progressive income tax system do not work any longer.
Heinemann, Friedrich
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