Results 91 to 100 of about 1,533,795 (214)

What Do Americans Think About Federal Transportation Tax Options? Results From a National Survey MTI Report 09-18 [PDF]

, 2010
This report summarizes the results of a national random-digit-dial public opinion poll that asked 1,545 respondents if they would support various tax options for raising federal transportation revenues.
Agrawal, Asha Weinstein, Nixon, Hilary
core   +3 more sources

Tax Policy and Employment: How Does the Swedish System Fare? [PDF]

This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden.
Hakan Selin, Jukka Pirttilä
core  

How to Design An Antiracist State and Local Tax System

, 2022
Lipman FJ.
europepmc   +1 more source

The Unemployment Benefit System: a Redistributive or an Insurance Institution? [PDF]

We analyze the effects of the unemployment benefit system on the economy. In particular, we focus on both the tax structure and the unemployment benefits composition.
Daniel Cardona, Fernando Sánchez-Losada
core  

Does tax simplification yield more equity and efficiency? An empirical analysis for Germany [PDF]

This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income.
Fuest, Clemens, Peichl, Andreas, Schaefer, Thilo   +2 more
core  

The Design of Capital Income Taxation: Reflections on the Mirrlees Review [PDF]

This commentary reflects on the recommendations of the Mirrlees Review on tax reform with a special focus on capital income taxation. Regarding the alternatives of moving to a consumption based tax system, the commentary discusses the relative merits of ...
Keuschnigg, Christian
core  

Rethinking Taxation:The Automated Payment Transaction (APT)Tax [PDF]

This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
core  

Weaknesses and Strengths in the Evolution of the Romanian Tax System [PDF]

Ovidius University Annals: Economic Sciences Series
The tax system is a product of human thought, decision, and action because of the evolution of human society, created to meet financial objectives, to which are added the objectives of the economic and social system.
Oana Oprisan, Ana-Maria Dumitrache (Serbanescu)   +1 more
doaj  

A Basic Framework for Evaluating Value Added Tax Expenditures [PDF]

The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit.
Eric Hutton
core   +1 more source

The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]

U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
core