Relevant bibliographies by topics / Income Tax, United States, 1914

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Income Tax, United States, 1914'

Author: Grafiati
Published: 28 July 2024
Last updated: 31 July 2025

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Journal articles on the topic "Income Tax, United States, 1914"

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Saez, Emmanuel, and Gabriel Zucman. "Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data *." Quarterly Journal of Economics 131, no. 2 (2016): 519–78. http://dx.doi.org/10.1093/qje/qjw004.

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Abstract This paper combines income tax returns with macroeconomic household balance sheets to estimate the distribution of wealth in the United States since 1913. We estimate wealth by capitalizing the incomes reported by individual taxpayers, accounting for assets that do not generate taxable income. We successfully test our capitalization method in three micro datasets where we can observe both income and wealth: the Survey of Consumer Finance, linked estate and income tax returns, and foundations’ tax records. We find that wealth concentration was high in the beginning of the twentieth cen
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Duquette, Nicolas J. "Founders’ Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction." Business History Review 93, no. 3 (2019): 553–84. http://dx.doi.org/10.1017/s0007680519000710.

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Since 1917, tax filers in the United States who itemize tax deductions have been able to subtract gifts to eligible charities from their taxable income. The deduction is especially valuable to successful entrepreneurs who donate corporate stock. Such philanthropy was seen as a close substitute for government spending until after the mid-twentieth century. In the 1950s and 1960s, high tax rates catalyzed the formation of large foundations from industrial fortunes and precipitated a national debate about the legitimacy of such giving. The midcentury debate preceded increased oversight of chariti
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Allen, Michael Patrick, and John L. Campbell. "State Revenue Extraction from Different Income Groups: Variations in Tax Progressivity in the United States, 1916 to 1986." American Sociological Review 59, no. 2 (1994): 169. http://dx.doi.org/10.2307/2096225.

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Rulli, Daniel. "Campaigning In 1928." Teaching History: A Journal of Methods 31, no. 1 (2006): 42–46. http://dx.doi.org/10.33043/th.31.1.42-46.

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While the military and political accomplishments of World War I were clearly limited, the war, nonetheless, established a foundation for unparalleled economic growth in the United States during the 1920s. A significant consumer economy grew as many Americans worked fewer hours, earned higher salaries, invested in the stock market, and bought everything from washing machines to Model T Fords. This culture of consumerism in the 1920s changed the politics of American society and set the tone for American attitudes about economic political issues for decades to come. In the early 1920s, President
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Piketty, Thomas, and Emmanuel Saez. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective." Journal of Economic Perspectives 21, no. 1 (2007): 3–24. http://dx.doi.org/10.1257/jep.21.1.3.

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This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the 1960s. This dramatic drop in progressivity is due primarily to a drop in corporate taxes and in estate and gift taxes combined with a sharp change in the composition of top incomes away from capital income and toward labor income. The
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Alisyahdi, Didik Farkhan, and Diffaryza Zaki Rahman. "Reregulating Indonesian Stock Buyback: A Lesson From United States." Yuridika 36, no. 3 (2021): 559. http://dx.doi.org/10.20473/ydk.v36i3.26826.

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This article compares the corporate income tax cuts enacted by the Indonesian COVID-19 Relief Law and the US Tax Cuts and Jobs Act. It investigates the correlation between the tax cuts in the Tax Cuts and Jobs Act, economic development, and share repurchases in the US. It seeks to identify appropriate limitations on share repurchases in Indonesia following the enactment of the COVID-19 Relief Law. This research was carried out using the juridical normative method by tracing the literature and laws concerning share repurchase arrangements in Indonesia and the US. The results show that there is
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Peterson, Ted, and Zachary Bair. "United States Tax Rates and Economic Growth." SAGE Open 12, no. 3 (2022): 215824402211143. http://dx.doi.org/10.1177/21582440221114324.

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American politicians aim to create economic activity that will expand the economy and provide opportunities for citizens. Today (in 2022), President Joseph Biden presents an ambitious tax plan to grow the economy and provide for more equal opportunities. With Biden’s aim for a tax increase, this research examines the impacts of tax and other economic variables on economic wellbeing. In turn, this research provides a timely update on contributing factors to economic growth. Previous academic research shows the impacts of tax rates and common economic variables related to U.S. economic growth. W
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Rhein, Jonathan. "Selected US Tax Developments: Canadian Residents Who Are US Citizens May Be Able To Credit Canadian Taxes Against the US Net Investment Income Tax." Canadian Tax Journal/Revue fiscale canadienne 71, no. 4 (2022): 1171–76. http://dx.doi.org/10.32721/ctj.2023.71.4.ustd.

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The US net investment income tax (NIIT, colloquially referred to as the "Obamacare tax" or "Medicare tax") is a 3.8 percent tax on worldwide investment income of US citizens and residents, and applies to interest, dividends, royalties, and other types of investment income. Although US domestic law does not permit a foreign tax credit to be applied against the NIIT, the US Court of Federal Claims recently held that the US-France tax treaty requires the United States to allow a foreign tax credit against the NIIT. While this case may be helpful for US citizens who are residents of other countrie
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Hallerberg, Mark. "Tax Competition in Wilhelmine Germany and Its Implications for the European Union." World Politics 48, no. 3 (1996): 324–57. http://dx.doi.org/10.1353/wp.1996.0010.

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The twenty-five German states from 1871 to 1914 present a useful data set for examining how increasing economic integration affects tax policy. After German unification the national government collapsed six currencies into one and liberalized preexisting restrictions on capital and labor mobility. In contrast, the empire did not directly interfere in the making of state tax policy; while states transferred certain indirect taxes to the central government, they maintained their own autonomous tax and political systems through World War I. This paper examines the extent to which tax competition
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Trehan, Bharat, and Carl E. Walsh. "Seigniorage and tax smoothing in the United States 1914–1986." Journal of Monetary Economics 25, no. 1 (1990): 97–112. http://dx.doi.org/10.1016/0304-3932(90)90047-8.

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Dissertations / Theses on the topic "Income Tax, United States, 1914"

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Foster, Sheila Dale. "An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/37900.

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Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is more acute because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially fo
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Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.

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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period
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Lewis, Judy D. (Judy Dianne). "Examination of the Effects of Experience and Missing Information on Tax Preparer Judgment." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279220/.

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This research examines how experience and missing information affect judgments of tax return preparers. Tax return preparers may often be faced with the problem of incomplete information, and their responses to this problem may be conditioned by whether or not they recognize information is missing. Based on the Holland et al.'s cognitive theory of induction as applied to tax judgment by Marchant et al., it was hypothesized that experienced tax preparers would correctly classify more items as to their relevance to a specific tax issue than novice tax preparers. Additionally, it was hypothesized
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Sumner, Jeanie Grace. "An Analysis of the Effect of State Regulation of Commercial Income Tax Preparers on the Quality of Income Tax Returns." PDXScholar, 1989. https://pdxscholar.library.pdx.edu/open_access_etds/1172.

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Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis. Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified. Recently data from the 1979 cycle
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Martindale, Bobbie Cook. "Impact of Tax Complexity on Taxpayer Understanding." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc332318/.

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The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpay
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Ortiz, Dennis S. "The Home Mortgage Interest Deduction for Federal Income Tax: A Federalist Perspective." Thesis, University of North Texas, 2000. https://digital.library.unt.edu/ark:/67531/metadc2615/.

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The debate over federal income tax treatment of home mortgage interest (HMI) has largely overlooked an important, and possibly unintended political and economic consequence of our federal income tax system. The distribution of the for home mortgage interest deduction tax benefit across states is a possible missing consideration. Specifically, this study offers a federalist1 perspective on the federal income tax benefit from the deduction for HMI - one of the largest personal federal tax expenditures on the books. This dissertation analyzes current national political rhetoric from a federalist
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Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.

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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabiliti
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Antenucci, Joseph William. "An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students." Diss., This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-06062008-171754/.

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Hu, Zhenhua. "Two essays on corporate income taxes and organizational forms in the United States." Diss., Available online, Georgia Institute of Technology, 2006, 2006. http://etd.gatech.edu/theses/available/etd-01122006-165007/.

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Thesis (Ph. D.)--Public Policy, Georgia Institute of Technology, 2006.<br>Gregory B. Lewis, Committee Chair ; Douglas Noonan, Committee Member ; Sally Wallace, Committee Member ; Michael Rushton, Committee Member ; Bruce Seaman, Committee Member.
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Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.

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The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the gr
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Books on the topic "Income Tax, United States, 1914"

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Stanley, Robert. Dimensions of law in the service of order: Origins of the federal income tax, 1861-1913. Oxford University Press, 1993.

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Service, United States Internal Revenue. Internal Revenue Service: Highlights of 1984. Dept. of the Treasury, Internal Revenue Service, 1985.

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United States. General Accounting Office. and United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight., eds. Tax compliance: 1994 taxpayer compliance measurement program : statement of Jennie S. Stathis, Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1995.

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Stathis, Jennie S. Tax compliance: 1994 taxpayer compliance measurement program : statement of Jennie S. Stathis, Diector, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1995.

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Mexico. Taxation, information exchange: Agreement between the United States of America and Mexico, signed at Washington November 9, 1989 and protocol signed at Mexico September 8, 1994. Dept. of State, 1998.

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Mexico. Taxation, information exchange: Agreement between the United States of America and Mexico, signed at Washington November 9, 1989 and protocol signed at Mexico September 8, 1994. Dept. of State, 1998.

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Mexico. Additional protocol that modifies the convention between the government of the United States of America and the government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: Message from the President of the United States transmitting additional protocol that modifies the convention between the government of the United States of America and the government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Washington on September 18, 1992. The additional protocol was signed at Mexico City on September 8, 1994. U.S. G.P.O., 1994.

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United States. Congress. Senate. Committee on Finance. Middle-income tax cuts: Hearings before the Committee on Finance, United States Senate, One Hundred Second Congress, first session on S. 11, S. 955, S. 1009, S. 1014, S. 1411, S. 1846, S. 1865, S. 1875, S. 1924, and S. 1984, November 26, December 12 and 13, 1991. U.S. G.P.O., 1992.

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China. Double taxation, taxes on income: Agreement between the United States of America and the People's Republic of China, signed at Beijing April 30, 1984 with Protocol and exchange of notes and protocol signed at Beijing May 10, 1986. Dept. of State, 1995.

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Management, United States Congress Senate Committee on Finance Subcommittee on Taxation and Debt. Charitable contributions and ministers' and military housing deductions: Hearing before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-eighth Congress, second session, on S. 377 and S. 2017, September 26, 1984. U.S. G.P.O., 1985.

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Book chapters on the topic "Income Tax, United States, 1914"

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Nehring, Holger. "The Paradoxes of State-Building: Transnational Expertise and the Income Tax Debates in the United States and Germany, c.1880‑1914." In Global Debates about Taxation. Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_6.

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Schwartz, Alex F. "The Low-Income Housing Tax Credit." In Housing Policy in the United States, 4th ed. Routledge, 2021. http://dx.doi.org/10.4324/9781003097501-5.

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Dobelstein, Andrew W. "Supplemental Nutrition Assistance Program and the Earned Income Tax Credit." In Poverty in the United States. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137476630_6.

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Garcia-Milà, Teresa, and Therese J. McGuire. "United States." In The Forum of Federations Handbook of Fiscal Federalism. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-97258-5_11.

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AbstractThe fiscal federal system in the United States is highly decentralized with strong revenue-raising authority as well as a high degree of spending discretion at the state and local levels. The result is a remarkable amount of diversity in tax structures and spending across the states, a characteristic we document in this chapter. Federal grants to state and local governments are important for financing specific programs, but unlike many other federations, there is no federal grant whose purpose is to redistribute resources across states. We highlight and discuss trends in the size of th
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Spengel, Christoph, and York Zöllkau. "C. The Determination of Taxable Income: A Comparison of the CCCTB Proposal and Current Practice in the EU Member States, Switzerland and the United States." In Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-28433-5_3.

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Obinger, Herbert, Carina Schmitt, and Laura Seelkopf. "Mass Warfare and the Development of the Modern Welfare State: An Analysis of the Western World, 1914–1950." In International Impacts on Social Policy. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86645-7_3.

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AbstractThe impact of war on the development of welfare states in the Western world has recently attracted growing attention (Castles, Journal of European Social Policy, 20, 91–101, 2010; Rehm, Risk Inequality and Welfare States. Social Policy Preferences, Development, and Dynamics. Cambridge University Press, 2016; Obinger et al., Warfare and Welfare. Military Conflict and Welfare State Development in Western Countries. Oxford University Press, 2018). The horrors caused by both world wars, military demobilisation, post-war economic and political crises and war-induced institutional transforma
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Mehrotra, Ajay K. "From Berlin to Baltimore: German Historicism and the American Income Tax, 1877-1913." In Taxation, State and Civil Society in Germany and the United States from the 18th to the 20th Century. Nomos Verlagsgesellschaft mbH & Co KG, 2008. http://dx.doi.org/10.5771/9783845205892-167.

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"The individual income tax." In United States Taxes and Tax Policy. Cambridge University Press, 1986. http://dx.doi.org/10.1017/cbo9780511664380.003.

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"The corporation income tax." In United States Taxes and Tax Policy. Cambridge University Press, 1986. http://dx.doi.org/10.1017/cbo9780511664380.007.

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Sunley, Emil M., and Janet G. Stotsky. "The United States." In The Tax System in Industrialized Countries. Oxford University PressOxford, 1999. http://dx.doi.org/10.1093/oso/9780198293316.003.0011.

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Abstract Taxes are levied in the USA by the federal, state, and local governments. Each government imposes its own taxes. There are no shared taxes, although more than one government may exploit the major revenue sources. In addition, there is considerable shifting of money through shared expenditure programmes from higher to lower levels of government. The federal government, most state governments, and some local governments impose income taxes. The most important revenue sources are income and payroll taxes at the federal level, sales and income taxes at the state level, and property taxes
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Conference papers on the topic "Income Tax, United States, 1914"

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"The Income Tax Exemption and Charities: China and the United States Compared." In 2020 International Conference on Big Data Application & Economic Management. Francis Academic Press, 2020. http://dx.doi.org/10.25236/icbdem.2020.023.

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C. Sipior, Janice, Burke T Ward, and Joanna Z. Marzec. "The Digital Divide in the United States and Worldwide." In 2001 Informing Science Conference. Informing Science Institute, 2001. http://dx.doi.org/10.28945/2404.

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The Digital Divide has been defined as a gap between those with access to new information technologies and those without. The term is also used to characterize the disparity between those who can effectively use information technology and those who cannot. This paper explores the digital divide within the United States (U.S.) and worldwide. Factors contributing to the widening of the gap are identified, including differences in income, age, education, race, household type, and geographic location. In an effort to reduce the Digital Divide, initiatives have been undertaken, such as promoting in
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Moe, Caitlin, Avanti Adhia, Amy T. Edmonds, et al. "72 State earned income tax credit policies and intimate partner homicide in the United States, 1990–2016." In Society for the Advancement of Violence and Injury Research (SAVIR) 2020 conference abstracts. BMJ Publishing Group Ltd, 2020. http://dx.doi.org/10.1136/injuryprev-2020-savir.16.

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Velarde Aramayo, Silvia. "TAXATION ARISING FROM DIGITALISATION: ISSUES AT STAKE." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.113.

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The OECD is leading global efforts to reach an international consensus around the BEPS Project with the G20 support. Action 1 works on the tax challenges of the digital economy and its proposals have been made with the «inclusive framework» participation that brings together more than 137 countries. The article focuses on the legitimacy, operation, and consequences of all this work for developing countries that, according to estimates of the UNCTAD, lost annually U$100 billion due to tax avoidance schemes by MNEs. The OECD/G20 inclusive framework is designing a new global tax structure and its
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Reports on the topic "Income Tax, United States, 1914"

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Saez, Emmanuel, and Gabriel Zucman. Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data. National Bureau of Economic Research, 2014. http://dx.doi.org/10.3386/w20625.

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Mercer-Blackman, Valerie, and Shiela Camingue-Romance. The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia. Asian Development Bank, 2020. http://dx.doi.org/10.22617/wps200388-2.

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Using panel data at the country and sector level spanning almost 15 years, this paper shows that the corporate income tax rate does not affect the United States’ inward foreign direct investment once market size, costs, openness, and the business environment, are taken into account. This is true for United States foreign direct investment bound to developing Asia and across most sectors.
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Cavalcanti, Tiago, Zeina Hasna, and Cezar Santos. Research Insights: How Can a Carbon Tax Reduce Emissions with Small Economic Impacts? Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004810.

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Countries can use carbon taxes to achieve their climate mitigation goals from the Paris Agreement with little economic disruption. Using carbon taxes, the United States could achieve its Paris Agreement pledge of a 26% reduction in carbon emissions with a negative effect on yearly GDP of at most 0.8%. Carbon taxes can have important effects on inequality. While skilled workers in polluting sectors experience substantial income losses from carbon taxes, they represent only a small share of the labor force: less than 2% in the United States. Workers in the green energy sector, however, stand to
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Espino, Emilio, and Martín González Rozada. Automatic Stabilization and Fiscal Policy: Some Quantitative Implications for Latin America and the Caribbean. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011425.

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This paper provides an estimation of the size of income and demand automatic stabilizers in a representative sample of Latin American and Caribbean (LAC) countries. The authors find that when a negative unemployment shock hits the economy, the size of income and demand automatic stabilizers coefficients is much smaller than the size of these coefficients in Europe and the United States. This evidence suggests that there is room for policies that can enlarge the absorption by these coefficients as a way to contribute to macroeconomic stability in LAC countries. The paper analyzes four policies
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Lazonick, William. Investing in Innovation: A Policy Framework for Attaining Sustainable Prosperity in the United States. Institute for New Economic Thinking Working Paper Series, 2022. http://dx.doi.org/10.36687/inetwp182.

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“Sustainable prosperity” denotes an economy that generates stable and equitable growth for a large and growing middle class. From the 1940s into the 1970s, the United States appeared to be on a trajectory of sustainable prosperity, especially for white-male members of the U.S. labor force. Since the 1980s, however, an increasing proportion of the U.S labor force has experienced unstable employment and inequitable income, while growing numbers of the business firms upon which they rely for employment have generated anemic productivity growth. Stable and equitable growth requires innovative ente
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Macnamara, Patrick, Myroslav Pidkuyko, and Raffaele Rossi. Taxing consumption in unequal economies. Banco de España, 2023. http://dx.doi.org/10.53479/34646.

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This paper shows that linear consumption taxes are a powerful tool to implement efficient redistribution. We derive this result in a quantitative life-cycle model that reproduces the distribution of income and wealth in the United States. Optimal policy calls for raising all fiscal revenues from consumption, and providing redistribution via a highly progressive wage tax schedule. Capital income and wealth should not be taxed. This policy reduces inequality and increases productivity, and brings large welfare gains relative to the status quo. Around two-thirds of these gains are due to redistri
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Garcia-Bernardo, Javier, and Petr Janský. Profit Shifting of Multinational Corporations Worldwide. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.005.

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Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First, we propose a logarithmic function to model the extremely non-linear relationship between the location of profits and tax rates faced by MNCs at those locations – that is, the extreme concentration of profits without corresponding economic activi
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Heitmüller, Frederik. Scenarios for Negotiating a UN Framework Convention on International Tax. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2024.120.

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In 2024, a debate on the objectives and design of a new UN Framework Convention on International Tax fully took off. By establishing a framework for intergovernmental cooperation, such a convention could provide for a more central role of the United Nations in the international tax regime complex, which has been dominated by the OECD and the G20. An analysis of discussions at the Ad Hoc Committee, which met in 2024 to elaborate terms of references for the negotiations of the coming years, stakeholders’ submissions, and the literature on the convention shows that the breadth of suggestions is s
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9

Stansel, Dean, José Torra, Fred McMahon, and Ángel Carrión-Tavárez. Economic Freedom of North America 2022 Dataset-All Government. Fraser Institute, 2022. http://dx.doi.org/10.53095/88975007.

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Dataset of the all-government index of the Economic Freedom of North America for comparison of jurisdictions (federal governments) in different countries. The Economic Freedom of North America measures the extent to which the policies of individual provinces and states are supportive of economic freedom—the ability of individuals to act in the economic sphere free of undue restrictions. The all-government index employs 10 variables for the 92 provincial/state governments in Canada, the United States, and Mexico in three areas: (1) Government Spending, (2) Taxes, and (3) Regulation. Also, we in
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10

Stansel, Dean, José Torra, Fred McMahon, and Angel Carrion-Tavarez. Economic Freedom of North America 2023 Dataset-All Government. Fraser Institute, 2023. http://dx.doi.org/10.53095/88975018.

Full text
Abstract:
Dataset of the all-government index of the Economic Freedom of North America 2023 report for comparison of federal governments in different countries. Economic Freedom of North America 2023 measures the extent to which the policies of individual provinces and states are supportive of economic freedom—the ability of individuals to act in the economic sphere free of undue restrictions. The all-government index employs 10 variables for 92 provincial and state governments in Canada, the United States, and Mexico, and for the US territory of Puerto Rico in three areas: (1) Government Spending, (2)
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