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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
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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
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WHAT IS AN "OPTIMAL" TAX SYSTEM? [PDF]
National 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.
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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
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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
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TAX EXPENDITURES IN THE FEDERAL EXCISE TAX SYSTEM
National Tax Journal, 1994Federal excise taxes contain tax expenditure provisions analogous to the tax expenditures imbedded in individual and corporate income taxation.
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2016
Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
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Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
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Tax System and Tax Reforms in Turkey
2020Tax systems are shaped according to the economic, social, legal, and administrative structure of a country. For this reason, alteration in any structure causes small revisions or significant changes in tax systems. Tax reforms facilitate the adaptation of the system to innovation.
Adnan Gerçek, Feride Bakar Türegün
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2013
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on
Joel Slemrod, Christian Gillitzer
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An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on
Joel Slemrod, Christian Gillitzer
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Tax Systems and Tax Reforms in Europe
2004Part One: A General Picture of European Tax Systems and the Main Topics in Tax Reforms 1. A Comparative View of Selected European Countries Luca Gandullia 2. Rationale and Open Issues of more Radical Reforms Luigi Bernardi 3. Public Finance and Political Economies in Tax Design and Reforms Paola Profeta 4.
LUIGI BERNARDI, PROFETA, PAOLA ANTONIA
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Is There Finally an International Tax System?
World Tax Journal, 2021In his David R. Tillinghast Lecture given at NYU in 1998, H. David Rosenbloom presented the tax world with a critical view as to the existence of an “international tax regime”. Has the world changed since then? On the one hand, there is a strong move towards international tax coordination, including multilateral agreements and the creation of new ...
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ON THE POSSIBILITY OF A NO-RETURN TAX SYSTEM
National Tax Journal, 1997Recent events have stimulated interest in reducing or eliminating the annual filing requirement in the income tax.
Gale, William G., Holtzblatt, Janet
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