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Thematische Bibliographien / Quasi-taxes / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Quasi-taxes“

Autor: Grafiati

Veröffentlicht am 28. Juni 2021

Zuletzt aktualisiert am 29. Juli 2025

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1

Маюров, Николай Петрович, and Дмитрий Андреевич Макаров. "Quasi-taxes in the Context of Environmental Charges." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 1 (March 15, 2021): 72–76. http://dx.doi.org/10.26163/gief.2021.12.96.013.

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В статье рассматривается проблематика установления нового экологического налога. Рассматриваются законопроекты правительства РФ о возможности введения данного налога в РФ. Рассматриваются все элементы налогообложения по экологическим платежам. Изучается проблематика налогового администрирования в отношении организаций и предпринимателей, которые наносят вред окружающей среде своей хозяйственной деятельностью. Изучаются перспективы реформирования налогового законодательства РФ об устранении так называемых «квазиналогов». The article focuses on problematic issues dealing with introduction of a n

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Brülhart, Marius, Jayson Danton, Raphaël Parchet, and Jörg Schläpfer. "Who Bears the Burden of Local Taxes?" American Economic Journal: Economic Policy 17, no. 1 (2025): 464–505. https://doi.org/10.1257/pol.20220462.

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We study the distributional effects of local taxes. They turn out to be strikingly progressive. We calibrate a municipality-level structural model with quasi-experimental estimates of taxpayer mobilty by family type. Households with children are found to be less mobile than households without children and to have stronger preferences for locally provided public goods. Combined with capitalization of taxes into housing prices and nonhomothetic housing demand, this implies that the incidence of local income taxes mainly falls on high-income childless households. Increases in local income taxes,

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Nathan, Brad, Ricardo Perez-Truglia, and Alejandro Zentner. "My Taxes Are Too Darn High: Why Do Households Protest Their Taxes?" American Economic Journal: Economic Policy 17, no. 1 (2025): 273–310. https://doi.org/10.1257/pol.20220768.

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In the United States and globally, taxpayers can file a protest to legally reduce their property taxes. While tax protests can provide a unique opportunity to study the (un)willingness to pay taxes, they have received little attention from researchers. Using a field experiment and a quasi-experiment, we study what motivates households to protest their property taxes. We find that both expected savings and filing frictions play significant roles. We estimate the magnitude of filing frictions using a money metric. We also discuss how low-cost interventions targeted at disadvantaged groups can mi

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DOIDGE, CRAIG, and ALEXANDER DYCK. "Taxes and Corporate Policies: Evidence from a Quasi Natural Experiment." Journal of Finance 70, no. 1 (2015): 45–89. http://dx.doi.org/10.1111/jofi.12101.

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Jakobsen, Katrine, Kristian Jakobsen, Henrik Kleven, and Gabriel Zucman. "Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark*." Quarterly Journal of Economics 135, no. 1 (2019): 329–88. http://dx.doi.org/10.1093/qje/qjz032.

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Abstract Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world’s highest marginal tax rates on wealth, but this tax was greatly reduced starting in 1989 and later abolished. Due to the specific design of the wealth tax, the 1989 reform provides a compelling quasi-experiment for understanding behavioral responses among the wealthiest segments of the population. We find clear reduced-form effects of wealth taxes in the short and medium run, with larger effects on the very wealthy than on the moderate

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Benzarti, Youssef. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs." American Economic Journal: Economic Policy 12, no. 4 (2020): 38–57. http://dx.doi.org/10.1257/pol.20180664.

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This paper uses a quasi-experimental design to estimate the cost of filing taxes. Using US tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo large tax savings to avoid compliance costs, which provides a revealed preference estimate of such costs. I show that costs increase with income, consistent with an opportunity cost of time explanation. These estimates suggest substantial costs of filing federal income taxes, significantly larger than previously estimated using surveys. (JEL H24, H26, H31)

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Jacob, Martin, Roni Michaely, and Maximilian A. Müller. "Consumption Taxes and Corporate Investment." Review of Financial Studies 32, no. 8 (2018): 3144–82. http://dx.doi.org/10.1093/rfs/hhy132.

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Abstract Consumers nominally pay the consumption tax, but theoretical and empirical evidence is mixed on whether corporations partly shoulder this burden, thereby affecting corporate investment. Using a quasi-natural experiment, we show that consumption taxes decrease investment. Firms facing more elastic demand decrease investment more strongly, because they bear more of the consumption tax. We corroborate the validity of our findings using 86 consumption tax changes in a cross-country panel. We document two mechanisms underlying the investment response: reduced firms’ profitability and lower

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Londoño-Vélez, Juliana, and Javier Ávila-Mahecha. "Enforcing Wealth Taxes in the Developing World: Quasi-Experimental Evidence from Colombia." American Economic Review: Insights 3, no. 2 (2021): 131–48. http://dx.doi.org/10.1257/aeri.20200319.

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This paper investigates the feasibility of wealth taxation in developing countries. It uses rich administrative data from Colombia and leverages a government-designed program for voluntary disclosures of hidden wealth as well as the threat of detection triggered by the Panama Papers leak. There are two key findings. First, there is substantial (primarily offshore) evasion: two-fifths of the wealthiest 0.01 percent evade taxes, with these evaders concealing one-third of their wealth offshore. Second, strengthening enforcement can have a significant impact on wealth tax compliance, tax revenue,

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Johnston, Andrew C. "Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data." American Economic Journal: Economic Policy 13, no. 1 (2021): 266–93. http://dx.doi.org/10.1257/pol.20190031.

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To finance unemployment insurance, states raise payroll tax rates on employers who engage in layoffs. Tax rates are, therefore, highest for firms after downturns, potentially hampering labor-market recovery. Using full-population, administrative records from Florida, I estimate the effect of these tax increases on firm behavior leveraging a regression kink design in the tax schedule. Tax hikes reduce hiring and employment substantially, with no effect on layoffs or wages. The results imply unanticipated costs of the financing regime which reduce the optimal benefit by a quarter and account for

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Andersson, Julius J. "Carbon Taxes and CO2 Emissions: Sweden as a Case Study." American Economic Journal: Economic Policy 11, no. 4 (2019): 1–30. http://dx.doi.org/10.1257/pol.20170144.

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This quasi-experimental study is the first to find a significant causal effect of carbon taxes on emissions, empirically analyzing the implementation of a carbon tax and a value-added tax on transport fuel in Sweden. After implementation, carbon dioxide emissions from transport declined almost 11 percent, with the largest share due to the carbon tax alone, relative to a synthetic control unit constructed from a comparable group of OECD countries. Furthermore, the carbon tax elasticity of demand for gasoline is three times larger than the price elasticity. Policy evaluations of carbon taxes, us

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Lutz, Byron. "Quasi-Experimental Evidence on the Connection between Property Taxes and Residential Capital Investment." American Economic Journal: Economic Policy 7, no. 1 (2015): 300–330. http://dx.doi.org/10.1257/pol.20120017.

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Do low property taxes attract new home construction? This question is answered using a large shock to property tax burdens caused by an unusual school finance reform in the state of New Hampshire. The estimates suggest that, in most of the state, communities with a reduced tax burden experience a substantial increase in residential construction. In the area of the state near the region's primary urban center (Boston), however, the shock clears through a price adjustment—i.e., by capitalizing into property values. The differing responses are attributed to differing housing supply elasticities.

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Bouckaert, Boudewijn, and Gerrit De Geest. "Private takings, private taxes, private compulsory services: The economic doctrine of quasi contracts." International Review of Law and Economics 15, no. 4 (1995): 463–87. http://dx.doi.org/10.1016/0144-8188(95)00040-2.

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Lundberg, Jacob, and John Norell. "Taxes, benefits and labour force participation: A survey of the quasi-experimental literature." Journal of the Finnish Economic Association 1, no. 1 (2021): 60–77. http://dx.doi.org/10.33358/jfea.112419.

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We review the literature that uses quasi-experimental methods to estimate the elasticity of labour force participation with respect to the financial gain from work. We find a wide range of elasticities, with an average of 0.36. 27 out of 35 papers find elasticities larger than 0.1, providing strong evidence that individuals respond to incentives on the extensive margin of labour supply. Elasticities are larger for women, and have declined over time.

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Bradley, Sebastien, and Naomi E. Feldman. "Hidden Baggage: Behavioral Responses to Changes in Airline Ticket Tax Disclosure." American Economic Journal: Economic Policy 12, no. 4 (2020): 58–87. http://dx.doi.org/10.1257/pol.20190200.

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We examine the impact of a January 2012 enforcement action by the US Department of Transportation that required US air carriers and online travel agents to modify their web interfaces to incorporate all ticket taxes in up-front, advertised fares. We show that the more prominent display of tax-inclusive prices is associated with significant reductions in consumer tax incidence, demand, and ticket revenues along more heavily taxed itineraries. In particular, the fraction of unit taxes that airlines passed onto consumers fell by roughly 75 cents for every dollar of tax. These results present evid

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Brennan, G. "The Public Choice Approach to Tax Reform." Environment and Planning C: Government and Policy 6, no. 1 (1988): 41–52. http://dx.doi.org/10.1068/c060041.

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The public choice approach to tax reform involves a number of distinguishable strands. In the first place, there is a strand in which there is posited a view that taxes emerge, like all other public decisions, from political processes and, therefore, are to be explained in terms of the characteristics of political institutions. In the second place, there is a strand in which it is conceived that taxes are part of the institutional structure, in some way logically prior to other policy choices. One element in this strand is the ‘cost-share’ perspective, in which taxes are seen as analogous to t

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Boissel, Charles, and Adrien Matray. "Dividend Taxes and the Allocation of Capital." American Economic Review 112, no. 9 (2022): 2884–920. http://dx.doi.org/10.1257/aer.20210369.

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This paper investigates the 2013 threefold increase in the French dividend tax rate. Using administrative data covering the universe of firms from 2008 to 2017 and a quasi-experimental setting, we find that firms swiftly cut dividend payments and used this tax-induced increase in liquidity to invest more. Heterogeneity analyses show that firms with high demand and returns on capital responded most while no group of firms cut their investment. Our results reject models in which higher dividend taxes increase the cost of capital and show that the tax-induced increase in liquidity relaxes credit

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Radó, Márta K., Anthony A. Laverty, Thomas Hone, et al. "Cigarette taxation and neonatal and infant mortality: A longitudinal analysis of 159 countries." PLOS Global Public Health 2, no. 3 (2022): e0000042. http://dx.doi.org/10.1371/journal.pgph.0000042.

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Previous studies on the associations between cigarette taxes and infant survival have all been in high-income countries and did not examine the relative benefits of different taxation levels and structures. We evaluated longitudinal associations of cigarette taxes with neonatal and infant mortality globally. We applied country-level panel regressions using 2008–2018 annual mortality and biennial WHO tobacco taxation data. Complete data was available for 159 countries. Outcomes were neonatal and infant mortality. We conducted analyses by type of taxes (i.e. specific cigarette taxes, ad valorem

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Camerer, Colin, and Richard H. Thaler. "In Honor of Matthew Rabin: Winner of the John Bates Clark Medal." Journal of Economic Perspectives 17, no. 3 (2003): 159–76. http://dx.doi.org/10.1257/089533003769204407.

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Matthew Rabin's Clark medal honors his abilities to digest huge amounts of nuanced psychology, create simple models capturing that psychology, and do behavioral economics with those models. After warming up by solving hard problems in modeling pre-game communication, his behavioral career began with a seminal paper on reciprocity. He also created models of “present-bias” in time discounting, and derived some surprises from them, and implications (e.g., deadlinesetting and sin taxes). Matthew has also studied quasi-Bayesian models of judgment biases (confirmation and overgeneralization from sma

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Kohlhase, Saskia, and Jochen Pierk. "The effect of a worldwide tax system on tax management of foreign subsidiaries." Journal of International Business Studies 51, no. 8 (2019): 1312–30. http://dx.doi.org/10.1057/s41267-019-00287-9.

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AbstractUnder a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the incentives of multinational corporations to engage in tax management in their foreign subsidiaries. Using two quasi-natural experiments, we show that multinationals lower the effective tax rates in their foreign subsidiaries after countries switch from a worldwide to a territorial tax system. Thus, multinationals subject to a worldwide tax syst

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Irianto, Edi Slamet, Haula Rosdiana, and Maria RUD Tambunan. "On quest of environmental tax implementation in Indonesia." E3S Web of Conferences 52 (2018): 00013. http://dx.doi.org/10.1051/e3sconf/20185200013.

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The number of research evaluating the implementation of environmental tax using regulatory cost perspective is still limited. Whereas, this type of research is quite crucial in formulating tax policy to find the balance between regulatory function, revenue productivity and its impact on maintaining conducive business climate. Therefore, this research is aimed to elaborate types of environmental taxes applied in Indonesia, to map the problems arised of their implementation and their impact on regulatory compliance cost. This research occupied postpositivism paradigm with mixed method approach.

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Gemmell, Norman, Arthur Grimes, and Mark Skidmore. "Do Local Property Taxes Affect New Building Development? Results from a Quasi-Natural Experiment in New Zealand." Journal of Real Estate Finance and Economics 58, no. 2 (2017): 310–33. http://dx.doi.org/10.1007/s11146-017-9651-y.

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Kleven, Henrik, Camille Landais, Mathilde Muñoz, and Stefanie Stantcheva. "Taxation and Migration: Evidence and Policy Implications." Journal of Economic Perspectives 34, no. 2 (2020): 119–42. http://dx.doi.org/10.1257/jep.34.2.119.

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In this article, we review a growing empirical literature on the effects of personal taxation on the geographic mobility of people and discuss its policy implications. We start by laying out the empirical challenges that prevented progress in this area and then discuss how recent work has made use of new data sources and quasi-experimental approaches to credibly estimate migration responses. This body of work has shown that certain segments of the labor market, especially high-income workers and professions with little location-specific human capital, may be quite responsive to taxes in their

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Rosas Flores, Jorge Alberto, David Morillón Gálvez, and Rodolfo Silva. "Effects of Removing Energy Subsidies and Implementing Carbon Taxes on Urban, Rural and Gender Welfare: Evidence from Mexico." Energies 17, no. 9 (2024): 2237. http://dx.doi.org/10.3390/en17092237.

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The demand for different energy goods and services is a fundamental component in a country’s economic structure for development. Understanding it is vital in designing economic policies, such as taxes, that can improve the welfare of the population. A comprehension of the distributional effects of elasticities and the application of them to simulate household responses to price changes, as well as a calculation of the welfare impacts on poor and rich households in Mexico, should inform policy design. This paper uses the Household Income and Expenditure Survey (ENIGH) from 1996 to 2018 to estim

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Grembi, Veronica, Tommaso Nannicini, and Ugo Troiano. "Do Fiscal Rules Matter?" American Economic Journal: Applied Economics 8, no. 3 (2016): 1–30. http://dx.doi.org/10.1257/app.20150076.

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Fiscal rules are laws aimed at reducing the incentive to accumulate debt, and many countries adopt them to discipline local governments. Yet, their effectiveness is disputed because of commitment and enforcement problems. We study their impact applying a quasi-experimental design in Italy. In 1999, the central government imposed fiscal rules on municipal governments, and in 2001 relaxed them below 5,000 inhabitants. We exploit the before/after and discontinuous policy variation, and show that relaxing fiscal rules increases deficits and lowers taxes. The effect is larger if the mayor can be re

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Cantoni, Davide, Cathrin Mohr, and Matthias Weigand. "The Rise of Fiscal Capacity: Administration and State Consolidation in the Holy Roman Empire." Econometrica 92, no. 5 (2024): 1439–72. http://dx.doi.org/10.3982/ecta20612.

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This paper studies the role of fiscal capacity in European state consolidation. Our analysis is organized around novel data on the territories and cities of the Holy Roman Empire in the early modern period. Territories implementing an early fiscal reform were more likely to survive, increased in size, and achieved a more compact extent. We provide evidence for the causal interpretation of these results and show key mechanisms: revenues, military investments, and marriage success. The imposition of Imperial taxes, quasi‐random in timing and size, increased the benefits of an efficient tax admin

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Marmiyati, Marmiyati, Uddiyana Khoe Keng Hien, Harjanto Slamet JM, Pho Seng Ka, Ponco Prasetyo, and Anto Kustanto. "Improving Efficiency in Indonesia's Tax Objection Process: Reducing Bureaucracy and Enhancing Access to the Tax Court." Law Development Journal 7, no. 1 (2025): 97. https://doi.org/10.30659/ldj.7.1.97-109.

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This paper discusses the inefficiencies in Indonesia's tax objection process, specifically regarding the Objection Letter (Surat Ketetapan Pajak) issued by the Directorate General of Taxes. Taxpayers can file objections if they disagree with the tax determination, as guaranteed by Indonesian tax laws, particularly Law No. 6 of 1983, amended by Law No. 6 of 2023. The process is classified as “quasi-judicial” because the entity adjudicating the objections is part of the same institution involved in the dispute. This often places taxpayers at a disadvantage, with the outcome typically unsatisfact

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Melnyk, Viktor, and Vadym Hrebenozhko. "Fiscal Mechanism for Countering Negative Environmental Externalities." Journal of Vasyl Stefanyk Precarpathian National University 11, no. 4 (2024): 111–21. https://doi.org/10.15330/jpnu.11.4.111-121.

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The article analyzes approaches to defining the fiscal mechanism. The authors presented its essence from the perspective of the concept of sustainable development, and also revealed its role in counteracting negative environmental externalities and adapting to climate change. It is determined that the state's use of the fiscal mechanism to ensure the conditions for sustainable development of society is carried out using its components, each of which is aimed at achieving a certain goal and objectives of forming an eco-socio-economic system through fiscal relations. In the structure of the fisc

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Kim, Nam Wook, and Dong Ryun Kim. "Legal issues concerning the introduction of environmental tax." National Public Law Review 19, no. 3 (2023): 29–62. http://dx.doi.org/10.46751/nplak.2023.19.3.29.

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Climate change caused by rising greenhouse gases is causing ecological destruction, explosive flames, extreme rainfall and cold weather, earthquakes, tsunamis, wildfires, food shortages, epidemics, etc., and poses environmental risks to the earth and humankind. Countries around the world, including South Korea, have declared carbon neutrality through the Paris Convention and have introduced emissions trading schemes, carbon taxes, energy taxes, and climate change taxes. Recently, in order to introduce a carbon tax, which is the core means of a decarbonized economy and carbon neutrality, South

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Chang, Mou-Hsiung. "Hereditary Portfolio Optimization with Taxes and Fixed Plus Proportional Transaction Costs—Part I." Journal of Applied Mathematics and Stochastic Analysis 2007 (January 8, 2007): 1–33. http://dx.doi.org/10.1155/2007/82753.

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This is the first of the two companion papers which treat an infinite time horizon hereditary portfolio optimization problem in a market that consists of one savings account and one stock account. Within the solvency region, the investor is allowed to consume from the savings account and can make transactions between the two assets subject to paying capital gain taxes as well as a fixed plus proportional transaction cost. The investor is to seek an optimal consumption-trading strategy in order to maximize the expected utility from the total discounted consumption. The portfolio optimization pr

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Jin, Youliang, Shujuan Wang, Xu Cheng, and Huixiang Zeng. "Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's “environmental fees to taxes”." Journal of Business Research 171 (January 2024): 114388. http://dx.doi.org/10.1016/j.jbusres.2023.114388.

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Mainali, Raju. "Spatial Fiscal Interactions in Colombian Municipalities: Evidence from Oil Price Shocks." Journal of Risk and Financial Management 14, no. 6 (2021): 248. http://dx.doi.org/10.3390/jrfm14060248.

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This study provides an empirical investigation of fiscal interactions in the context of a developing country. I examine three fiscal components—budget balance, tax revenue, and public spending—to measure spatial interactions between Colombian municipalities from 2000 to 2010. I am using variables on municipalities’ general characteristics, fiscal variables, and variables related to the conflict. I use a quasi-experimental identification strategy exploiting exogenous variation from global oil price shocks that affect Colombian municipalities to different degrees depending on local oil endowment

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FREY, BRUNO S. "Deterrence and tax morale in the European Union." European Review 11, no. 3 (2003): 385–406. http://dx.doi.org/10.1017/s1062798703000346.

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Deterrence has been the prevalent strategy to enforce tax revenue both throughout history and in economic theory. This approach is, however, problematic because it is inconsistent with empirical reality. I wish to consider a new way of thinking about taxation, following psychological economics. I submit that individuals have a substantial amount of civic virtue and tax morale. Taxation is ‘quasi-voluntary’ and cannot reasonably be enforced by deterrence. Tax morale is lowered when the citizens have little trust in their state, and feel badly treated by the tax office. According to official sur

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Rolston, Arthur. "Capital, Corporations, and Their Discontents in Making California's Constitutions, 1849–1911." Pacific Historical Review 80, no. 4 (2011): 521–56. http://dx.doi.org/10.1525/phr.2011.80.4.521.

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This article traces California's constitutional development from 1849 through 1911, examining how and why California's constitution developed into a quasi-legislative document that constitutionalized policies involving corporations, banks, railroads, taxes, and other economic relationships, thereby limiting the power of the legislature. I argue that drafters of California's constitutions deliberately curtailed legislative power and transformed class issues into constitutional ones. California's experience was consistent with state constitutional developments throughout the United States, espec

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Zhu, Min, and Song Jing Wang. "Study on Public-Private Partnerships Financing Structure in Hydropower Project." Advanced Materials Research 524-527 (May 2012): 3172–76. http://dx.doi.org/10.4028/www.scientific.net/amr.524-527.3172.

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The hydropower, as the renewable energy, the development strategy of which is the important part of China’s whole energy development strategy in the 12th Five-Year Plan. The insufficient capital injection of government is the main restriction factor of the hydropower development. The paper introduces the Public-Private-Partnerships (PPP) theories and practices, combining with the situations of China’s tight financing policies, sufficient private capital stock and so on, analyses the main problems on China’s hydropower financing and then builds the PPP structure to solve the problems, expounds

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Lu, Haiyan, Yongxin Zhu, and Yongqing Kang. "Water Resource Tax and Green Industrial Development: Reform from the Largest Emerging Economy." Sustainability 17, no. 10 (2025): 4478. https://doi.org/10.3390/su17104478.

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The global challenge of water resource management presents a policy dilemma: while water resource tax aims to foster green development, it may hinder the economic potential of micro entities. This paper evaluates the efficacy of a trial of water resource tax reform in China regarding the green total factor productivity of listed Chinese industrial enterprises over the period spanning 2012–2019 by employing a quasi-natural experiment. This study utilizes multi-period Difference-in-Differences (DID) and propensity score matching methodologies to deal with the self-selection bias inherent in choo

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Dunbar, Amy, and Stanley Veliotis. "The Effect of Taxes on Conventional Preferred Stock: Evidence from the 2003 JGTRRA Dividend Tax Reduction." Journal of the American Taxation Association 34, no. 1 (2012): 87–111. http://dx.doi.org/10.2308/atax-10151.

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ABSTRACT This study examines the extent to which investor-level taxes affect the pricing and pre-tax returns of securities. Specifically, we investigate whether the pre-tax yield on outstanding conventional preferred stock (CPS) decreased after the 2003 Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) reduced the individual's tax rate on dividends. Our research design for detecting tax effects is strong for two reasons: (1) JGTRRA provides a quasi-experimental setting that permits a pre/post design, and (2) we use trust preferred stock (TPS) issued by the same firm as the tax-disfavored

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Garin, Andrew, Dmitri Koustas, Carl McPherson, et al. "The Impact of Incarceration on Employment, Earnings, and Tax Filing." Econometrica 93, no. 2 (2025): 503–38. https://doi.org/10.3982/ecta22028.

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We study the effect of incarceration on wages, self‐employment, and taxes and transfers in North Carolina and Ohio using two quasi‐experimental research designs: discontinuities in sentencing guidelines and random assignment to judges. Across both states, incarceration generates short‐term drops in economic activity while individuals remain in prison. As a result, a year‐long sentence decreases cumulative earnings over five years by 13%. Beyond five years, however, there is no evidence of lower employment, wage earnings, or self‐employment in either state, as well as among defendants with no p

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Han, Fei. "Measuring the Tax Incidence of Social Security Taxes in China: Evidence from a Quasi-Natural Experiment of Tax Collection Entity Shift." International Journal of Economic Behavior and Organization 8, no. 4 (2020): 101. http://dx.doi.org/10.11648/j.ijebo.20200804.13.

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Basu, Sanjay, Ankita Meghani, and Arjumand Siddiqi. "Evaluating the Health Impact of Large-Scale Public Policy Changes: Classical and Novel Approaches." Annual Review of Public Health 38, no. 1 (2017): 351–70. http://dx.doi.org/10.1146/annurev-publhealth-031816-044208.

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Large-scale public policy changes are often recommended to improve public health. Despite varying widely—from tobacco taxes to poverty-relief programs—such policies present a common dilemma to public health researchers: how to evaluate their health effects when randomized controlled trials are not possible. Here, we review the state of knowledge and experience of public health researchers who rigorously evaluate the health consequences of large-scale public policy changes. We organize our discussion by detailing approaches to address three common challenges of conducting policy evaluations: di

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Dowgier, Rafał, Artur Olechno, and Sabina Grabowska. "Municipal Tax Policy in State Emergencies." Białostockie Studia Prawnicze 29, no. 1 (2024): 147–60. http://dx.doi.org/10.15290/bsp.2024.29.01.09.

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Abstract A significant part of the revenue supplying municipal budgets in Poland comes from taxes that are subject to municipalities’ constitutionally enshrined powers. This income is mainly generated by contributions connected with the right of property ownership, among others. Apart from a fiscal function, taxes may also stimulate specific processes. Positive stimulation within the scope of tax policy is mainly based on various types of tax preferences. They may be applied as a tool of tax policy which fulfils specific economic and social objectives. These issues have become particularly imp

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Macchiavello, Sandra. "Arcidiocesi di Genova, capitolo cattedrale e imposizioni ecclesiastiche: l'edizione di due registri contabili della seconda metà del secolo XIV." Atti della Società Ligure di Storia Patria s. LVI (CXXX) 2016 (December 31, 2016): 135–94. https://doi.org/10.5281/zenodo.1204999.

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Nell’Archivio del capitolo della cattedrale di Genova sono conservati due registri di na-tura contabile del 1360 e del 1365, quasi interamente inesplorati e nell’insieme noti per tra-mandare una mera elencazione di chiese. In realtà ciascun registro trasmette due rendiconti relativi a contribuzioni, diverse per natura e destinazione, cui erano tenuti gli enti religiosi della diocesi di Genova. Si tratta di tributi imposti per le legazioni dei cardinali Egidio d’Albornoz (1360) e Andruino de la Roche (1365) e altri gravami legati a materiali spese di legazia per nunzi e

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Łukomska, Julita, and Jarosław Neneman. "Local Taxes and Fees as a Source of Revenue for Polish Municipalities: Substitutes or Complements?" e-Finanse 14, no. 3 (2018): 49–59. http://dx.doi.org/10.2478/fiqf-2018-0019.

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AbstractThe main purpose of this article is analysis of the relationship between local tax and fee policies in Poland. We argue that local authorities have similar and significant discretion over tax and fee policy and, therefore, they can be analysed in a similar way. Links between these policies are analysed to find out whether they are of complementary or substitutive nature. Panel data on 578 Polish municipalities from 2012 to 2016 includes information on property tax rates and tariffs for water provision and sewage disposal for households and companies and is used to run panel regression

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Gómez, C., L. Melo-Becerra, and H. Zárate-Solano. "Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms." Journal of Tax Reform 10, no. 2 (2024): 417–34. http://dx.doi.org/10.15826/jtr.2024.10.2.176.

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Corporate taxes are a relevant source of revenue for governments and play an important role in firms’ decisions, with implications on the fiscal balance and the economic activity of a country. Thus, measuring firms’ responses to the corporate income tax is crucial in designing tax reforms and assessing tax avoidance opportunities. This paper estimates the elasticity of the corporate income tax base with respect to the net-of tax rate, allowing us to measure how firms respond to changes in the corporate income tax in Colombia for the period 2005–2011. During these years, the Colombian governmen

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Ratnawati, Vince, Nita Wahyuni, Desmond Freddy, and Arridho Abduh. "Factors maximizing tax auditors’ performance: Study on Indonesian Directorate General of Taxes." Problems and Perspectives in Management 19, no. 4 (2021): 422–35. http://dx.doi.org/10.21511/ppm.19(4).2021.34.

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The purpose of this study is to investigate factors that affect tax auditors’ performance, including the moderating role of work environment. The saturated sampling technique was employed as a sampling technique. Of the 166 tax auditors of the Directorate General of Taxes (DGT) in Riau Region as respondents, 132 questionnaires were returned, fulfilled the requirements, and were complete. Multiple regression analysis was used to test the first, second, and third hypotheses. However, moderated regression analysis was used for the fourth, fifth, and sixth hypotheses testing. The multiple regressi

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White, Justin S., Sanjay Basu, Scott Kaplan, Kristine A. Madsen, Sofia B. Villas-Boas, and Dean Schillinger. "Evaluation of the sugar-sweetened beverage tax in Oakland, United States, 2015–2019: A quasi-experimental and cost-effectiveness study." PLOS Medicine 20, no. 4 (2023): e1004212. http://dx.doi.org/10.1371/journal.pmed.1004212.

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Background While a 2021 federal commission recommended that the United States government levy a sugar-sweetened beverage (SSB) tax to improve diabetes prevention and control efforts, evidence is limited regarding the longer-term impacts of SSB taxes on SSB purchases, health outcomes, costs, and cost-effectiveness. This study estimates the impact and cost-effectiveness of an SSB tax levied in Oakland, California. Methods and findings An SSB tax ($0.01/oz) was implemented on July 1, 2017, in Oakland. The main sample of sales data included 11,627 beverage products, 316 stores, and 172,985,767 pro

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Macas-Acosta, Guido, Génesis Macas-Lituma, and Arnaldo Vergara-Romero. "Effects of a Tax Reform: Increase in Value-Added Tax in Ecuador as a Post-Catastrophe Economic Measure." Revista de la Universidad del Zulia 15, no. 44 (2024): 425–46. https://doi.org/10.5281/zenodo.13763944.

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This study delves into the direct impact of a 2% increase in Value Added Tax (VAT) on firms' sales in Ecuador. Employing a quasi-experimental design and canton-level data (224) for the period 2014-2017, we compare the sales of localities affected by the tax reform (treatment group) with those that were not (control group). By utilizing a difference-in-differences analysis, we were able to isolate the specific effect of the VAT increase, minimizing the impact of other factors that may have influenced sales during that period. The results reveal a negative and statistically significant causal re

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Muennig, Peter, Daniel Vail, and Jahn K. Hakes. "Can antipoverty programmes save lives? Quasi-experimental evidence from the Earned Income Tax Credit in the USA." BMJ Open 10, no. 8 (2020): e037051. http://dx.doi.org/10.1136/bmjopen-2020-037051.

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ObjectiveTo estimate the impact of state-level supplements of the Earned Income Tax Credit (EITC) on mortality in the USA. The EITC supplements the wages of lower-income workers by providing larger returns when taxes are filed.SettingNationwide sample spanning 25 cohorts of people across every state in the USA.Participants793 000 respondents within the National Longitudinal Mortality Survey (NLMS) between 1986 and 2011, a representative sample of the USA.InterventionState-level supplementation to the EITC programme. Some, but not all, states added EITC supplementation to varying degrees beginn

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Voskresenskaya, E. V., and A. O. Zernov. "The Relationship between the Tax System and the Level of Corruption in Russia." Economics and Management 26, no. 3 (2020): 291–96. http://dx.doi.org/10.35854/1998-1627-2020-3-291-296.

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The presented study examines the relationship between the tax system and the level of corruption in Russia.Aim. The study aims to provide a theoretical and methodological substantiation of the relationship and convergence between the tax system and the level of corruption in the Russian economy for the purposes of implementation of Russia’s economic security concept.Tasks. The authors examine the legislation on taxes and duties of the Russian Federation and the Russian anti-corruption legislation; examine the factors that affect the relationship between the tax system and the level of corrupti

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Dong, Bingrui, Meihong Li, Dangwen Liu, Xiuxiu Chen, and Bangsheng Xie. "Does the cost of environmental regulation affect the development of the green economy? ——A quasi natural experiment on changing environmental protection fees to taxes in China." E3S Web of Conferences 536 (2024): 01002. http://dx.doi.org/10.1051/e3sconf/202453601002.

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Environmental regulation is a crucial mechanism for attaining both environmental preservation and sustainable development. So, how does the changes in regulatory costs affect the development of green economy? We use Difference-in-Differences model to test the impact of environmental tax implementation on the level of green economy in 30 provinces, municipalities, and autonomous regions of China from 2011 to 2020.Our research find that the implementation of environmental protection tax effectively improve the level of green economy in the areas where the tax burden was raised, that is, the incr

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Malone, Aaron. "(Im)mobile and (Un)successful? A policy mobilities approach to New Orleans’s residential security taxing districts." Environment and Planning C: Politics and Space 37, no. 1 (2018): 102–18. http://dx.doi.org/10.1177/2399654418779822.

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Policy mobilities scholars critically analyze the processes of assemblage, mobilization, and mutation that shape policy circuits, but have been critiqued for an over-emphasis on successful and mobile cases. This paper adds to a growing effort to diversify the empirical scope of the field through an example that blurs the boundaries of mobility/immobility and success/failure. I examine residential security taxing districts, which are derived from the common business improvement district model but which in their specifics are unique to New Orleans. Security districts are quasi-public entities es

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