Results 211 to 220 of about 74,880 (266)

Impact of alcohol excise taxation and structural reforms on per capita consumption in Thailand, 1995-2021: an interrupted time-series analysis.

open access: yesInt J Drug Policy
Zayar NN   +15 more
europepmc   +1 more source

An Optimal Tax System* [PDF]

open access: possibleFiscal Studies, 2011
AbstractA notable feature and principal virtue of Tax by Design is its system‐wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution‐neutral methodology that is developed in other work.
openaire   +3 more sources
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Taxes and the tax system

2021
The manual corresponds to the educational standard of the discipline "Taxes and the tax system" of the training direction 38.03.02 "Management". The manual includes the main theoretical provisions of the modern tax legislation of Russia and control questions for self-assessment of knowledge by students.
openaire   +1 more source

Tax systems and tax shares

Public Choice, 1985
How can one use the results derived in Sections 3 and 4? The type of use one can make in theoretical voting analysis was suggested in Section 4 already. Comparative statics results on how desired budget levels vary with tax system parameters (such as number of exemptions, size of tax credits, etc.) can be obtained, as well as for varying the tax system
Arthur T. Denzau, Robert J. Mackay
openaire   +1 more source

WHAT IS AN "OPTIMAL" TAX SYSTEM? [PDF]

open access: possibleNational Tax Journal, 1996
Argues that previous attempts to derive an "optimal tax system" are largely irrelevant to practical tax design, because they typically ignore a range of considerations reflecting fiscal and societal institutions that are essential elements in the normative and positive analysis of taxation.
openaire   +1 more source

Taxing Systemic Risk

2013
Systemic risk and the financial crisis of 2007 to 2009 In the fall and winter of 2008 to 2009, the worldwide economy and financial markets fell off a cliff. The stock market fell 42 percent in the United States and, on a dollar-adjusted basis, the market dropped 46 percent in the United Kingdom, 49 percent in Europe at large, 35 percent in Japan, and
Acharya, Viral V.   +3 more
openaire   +2 more sources

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