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Relevant bibliographies by topics / Tax equity

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Academic literature on the topic 'Tax equity'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "Tax equity"

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Susilawati, Neni, Gunadi, and Ning Rahayu. "A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness." Journal of Economics and Behavioral Studies 13, no. 6(J) (2022): 19–39. http://dx.doi.org/10.22610/jebs.v13i6(j).3254.

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The organizational fairness literature is frequently used by fairness scholars to evaluate tax fairness models, conceptions, and measurements, even though tax fairness and tax justice are context-dependent and require further formulation. However, the generalizability of organizational justice studies to other domains and the extent to which context affects justice perceptions remain unknown. There is a dearth of literature that defines the terms tax fairness, tax equity, tax equality, and tax justice accurately. The purpose of this research is to distinguish between the tax phrases "fairness,

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Hughes, Peter. "Transport tax equity." New Scientist 193, no. 2586 (2007): 19. http://dx.doi.org/10.1016/s0262-4079(07)60092-x.

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Mathews, Russell. "Tax Reform, Distributional Equity and Tax Effectiveness." Economic Analysis and Policy 15, no. 2 (1985): 110–23. http://dx.doi.org/10.1016/s0313-5926(85)50016-8.

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Luck, Christopher G. "Tax-Efficient Equity Strategies." AIMR Conference Proceedings 1999, no. 2 (1999): 51–58. http://dx.doi.org/10.2469/cp.v1999.n2.8.

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Brunel, Jean L. P. "Tax-Aware Equity Investing." AIMR Conference Proceedings 2000, no. 3 (2000): 50–57. http://dx.doi.org/10.2469/cp.v2000.n3.3020.

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Apelfeld, Roberto, James P. Gordon, and Gordon B. Fowler. "Tax-Aware Equity Investing." Journal of Portfolio Management 22, no. 2 (1996): 18–28. http://dx.doi.org/10.3905/jpm.1996.18.

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Minck, Jeffrey L. "Tax-Adjusted Equity Benchmarks." Journal of Wealth Management 1, no. 2 (1998): 41–50. http://dx.doi.org/10.3905/jwm.1998.409799.

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Meadowcroft, John. "TAX, EQUITY AND REDISTRIBUTION." Economic Affairs 27, no. 1 (2007): 90. http://dx.doi.org/10.1111/j.1468-0270.2007.00721.x.

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Ozai, Ivan. "INTER-NATION EQUITY REVISITED." Columbia Journal of Tax Law 12, no. 1 (2020): 58–88. http://dx.doi.org/10.52214/cjtl.v12i1.7412.

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States are on the verge of a new form of global competition. Some have taken unilateral measures to tax multinational profits that they would typically not be able to tax, at least not according to conventional international tax concepts and rules. Others have threatened to retaliate with economic countermeasures to protect their tax base and corporate residents. The recent attempt of the OECD to build consensus for a global tax compact has so far proven unsuccessful due to broad disagreement about how taxing rights should be equitably distributed between countries. As policymakers and t

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Xian, Chunwei, Fang Sun, and Yinghong Zhang. "Book-tax differences: are they affected by equity-based compensation?" Accounting Research Journal 28, no. 3 (2015): 300–318. http://dx.doi.org/10.1108/arj-12-2013-0088.

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Purpose – This study aims to investigate the moderating effect of equity-based compensation on the sources of book-tax differences. The authors investigate whether equity-based compensation affects the association between book-tax differences and tax planning, and the association between book-tax differences and earnings management. Design/methodology/approach – The authors use a sample of 9,024 firm-year observations (913 firms) spanning the period 1992-2011, obtained from ExecuComp and Compustat. They estimate cross-sectional regressions of the proxy for tax planning, discretionary accruals

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Dissertations / Theses on the topic "Tax equity"

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Cubel, Maria. "Income tax differentiation, equity and tax competition." Thesis, University of York, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288246.

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Melendez, Paul Louis. "Do Education Tax Credits Improve Equity?" Diss., The University of Arizona, 2009. http://hdl.handle.net/10150/194044.

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In 1997 the Arizona legislature passed a public education tax credit bill that allowed state income tax payers a dollar-for-dollar tax credit for donations to public schools for extracurricular activities and character education programs. In the haste to get the bill passed there was no time for legislative review, staff analysis, or public scrutiny on the potential impact of the proposed bill. There should have been concern raised on whether the public education tax credit bill would result in an equitable distribution funds given that it was unlikely low-income families would participate, th

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Rose, Christopher. "Exchange of tax information : neutrality and inter-nation equity." Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.

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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap i

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Coulter, Ken. "The efficiency and equity of a substitution of an Alberta sales tax for the provincial income tax." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0016/MQ55140.pdf.

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Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.

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<p> Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.<p> The sit

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Steidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /." Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.

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Cramer, Lowell James. "An after tax economic analysis of home equity conversion for the elderly." FIU Digital Commons, 1994. http://digitalcommons.fiu.edu/etd/2654.

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The FHA program to insure reverse mortgages has brought additional attention to the use of home equity conversion to increase income to the elderly. Using simulation, this study compares the economic consequences of the FHA reverse mortgage with two alternative conversion vehicles: sale of a remainder interest and sale-leaseback. An FHA insured plan is devised for each vehicle, structured to represent fair substitutes for the FHA mortgage. In addition, the FHA mortgage is adjusted to allow for a 4 percent annual increase in distributions to the homeowner. The viability of each plan for the hom

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Pulido, Matilde Maia Mendes. "Corporate tax avoidance and ex ante equity cost of capital in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13106.

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Mestrado em Finanças<br>A presente dissertação pretende analisar a relação entre o nível de planeamento fiscal e o custo de capital ex ante na Europa, tendo em consideração as características específicas de cada país dado o contexto de maior concorrência fiscal entre empresas. Os resultados obtidos mostram que os investidores têm uma percepção diferente sobre o nível de planeamento fiscal praticado consoante a evolução deste. A análise realizada evidencia que à medida que o nível de planeamento fiscal adoptado aumenta de um nível baixo (low tax avoidance) para um nível mais elevado (high tax a

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Doidge, Stephen. "The tax treatment of receipts and accruals arising from equity option contracts." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1007921.

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In this thesis the tax treatment of equity option contracts is examined. The writer gives an overview of the derivatives market in general and discusses the nature and effect of equity options in detail. Limited amendments have been made to the South African Income Tax Act No 58 of 1962 ('the Act') since the emergence of derivative instruments and at present only three types of derivative instruments are recognised: forward exchange and option contracts relating to forward exchange, interest rate swaps based on notional capital amounts and option contracts. Other than section 241 of the Act wh

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Mayer, Sarah. "Étude des obstacles à l’équite et à l’efficacité du système fiscal français." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020033/document.

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La France, de même que tous les pays développés à économie de marché, possède une fiscalité élaborée et complexe, faite d’un grand nombre de prélèvements obligatoires. Le législateur poursuit, dans la détermination de sa politique fiscale, plusieurs objectifs. Au premier rang de ces objectifs figurent notamment l’efficacité et l’équité. Ces finalités de l’impôt obéissent à des logiques différentes, et peuvent parfois s’avérer contradictoires. Le système fiscal français parvient-il à atteindre ces objectifs? Divers concepts et situations – par exemple les niches fiscales et l’optimisation fisca

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Books on the topic "Tax equity"

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1948-, Johnson David, Melbourne Institute of Applied Economic and Social Research., Brotherhood of St Laurence, and Committee for Economic Development of Australia., eds. Tax reform: Equity and efficiency. University of Melbourne, Melbourne Institute of Applied Economic and Social Research, 1998.

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Tillmann, Georg. Equity, incentives, and taxation. Springer-Verlag, 1989.

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Dickson, Joel M. Tax externalities of equity mutual funds. National Bureau of Economic Research, 2000.

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Jack, Taylor. Senior Citizens Equity Act: Tax provisions. Congressional Research Service, Library of Congress, 1995.

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Fund, International Monetary. The Japanese tax reform: Efficiency versus equity. International Monetary Fund, 1990.

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Mwansa, Sydney. Zambia's tax system: "Need for equity and efficiency". Jesuit Centre for Theological Reflection, Economic Equity & Development Programme, 2011.

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Vann, Richard J. Trans-Tasman taxation of equity investment. Victoria University Press for the Institute of Policy Studies, 1989.

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Kandoole, B. F. Revenue and equity effects of the 1983 income tax reform in Malawi. University of Malaŵi, Chancellor College, 1986.

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Debevoise & Plimpton. Private equity funds: Key business, legal and tax issues. Debevoise & Plimpton, 2009.

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Kansas. Governor's Tax Equity Task Force. Governor's Tax Equity Task Force: Report and research papers. The Task Force, 1995.

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Book chapters on the topic "Tax equity"

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Calhoun, Allen. "Equity and efficiency." In Tax Law, Religion, and Justice. Routledge, 2021. http://dx.doi.org/10.4324/9781003039556-2.

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Musgrave, Richard A., and Peggy B. Musgrave. "1. Tax Equity with Multiple Jurisdictions." In Taxation in a Sub-National Jurisdiction, edited by Allan Maslove. University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-003.

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Cumming, Douglas, and Sofia Johan. "Venture Capital and Private Equity in Canada: Phasing Out an Inefficient Tax Credit." In Private Equity. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118267011.ch24.

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Basilavecchia, Massimo. "L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale." In Le dimensioni del principio solidaristico nel terzo millennio. Firenze University Press, USiena Press, 2024. http://dx.doi.org/10.36253/979-12-215-0368-5.09.

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While the Constitutional Court increasingly valorises the solidarity nature of the levy for the pursuit of substantial equality, it is increasingly difficult to find redistributive taxes in the tax system, given the crisis of progressive income tax. The search for taxes that can fill this gap is not easy. The tax reform law approved in 2023 can recover margins of equity, if it is able to review tax expenditures, but it does not appear capable of setting up a new and fair system. Can we hope for a contribution from Europe?

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Pfähler, Wilhelm. "Distributional Equity and Measurement of Tax Progressivity." In Measurement in Economics. Physica-Verlag HD, 1988. http://dx.doi.org/10.1007/978-3-642-52481-3_37.

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Chen, Fang. "Purchase of Company Equity (III)—Tax Burden." In Essential Knowledge and Legal Practices for Establishing and Operating Companies in China. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-2239-8_69.

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Davies, James B. "3. Equity and Tax Mix: Theoretical Perspectives." In Issues in the Taxation of Individuals, edited by Allan Maslove. University of Toronto Press, 1994. http://dx.doi.org/10.3138/9781487579760-005.

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Morgan, Jamie. "The Empirical Arguments for Specific Benefits of Private Equity: Returns to Investors, Employment, and Tax." In Private Equity Finance. Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230594876_8.

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Toye, J. F. J. "Equity versus Ease in Indian Land Tax Policy." In Taxation and Economic Development. Routledge, 2023. http://dx.doi.org/10.4324/9781003417071-14.

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Imparato, Domenico. "The Tax Playbook of Venture Capital and Private Equity." In The Palgrave Encyclopedia of Private Equity. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-030-38738-9_226-1.

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Conference papers on the topic "Tax equity"

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Yano Toraiwa, Ronaldo, and Gustavo Barbieri Lima. "TREINAMENTO COMERCIAL PARA MELHORIA DE RESULTADOS EM UMA EMPRESA DE SOLUÇÕES ENERGÉTICAS." In VII Simpósio de Tecnologias da Fatec de Sertãozinho (SITEFA/Stz). Fatec Sertãozinho, 2024. https://doi.org/10.33635/sitefa.v7i1.285.

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Treinamento e desenvolvimento da equipe de vendas são considerados de suma importância para melhorar os resultados das empresas, em termos de vendas e faturamento.O objetivo central da presente pesquisa é investigar os resultados obtidos sobre eficiência e eficácia, em termos de prospecção de clientes e faturamento, de um treinamento na forma presencial e remota para a equipe de vendas da empresa ALPHA. A presente pesquisa caracteriza-se como qualitativa, de natureza exploratória. Para tal, utilizou-se o método de estudo de caso único para se analisar a empresa ALPHA, do setor de soluções ener

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Cariello, Luiz Gustavo Placido Erthal, Marcos Vinicius Dias Rosa, Daniela Melo Vianna Ferrer, Paula de Mattos Guttmann, André Vianna Martins, and Fernando Luíz Fernandes Mendes. ""SÍNDROME CÓLICA POR VOLVULUS NODOSUS EM EQUINO ADULTO - RELATO DE CASO"." In XXXIII Jornada Científica da Medicina Veterinária. Even3, 2025. https://doi.org/10.29327/1505793.33-53.

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A cólica é a afecção do trato gastrointestinal mais comum em equinos, tendo diferentes origens e causas. Dentre estas, o volvulus nodosus é uma condição que raramente acomete equinos adultos, sendo mais comum em potros de 2 a 7 meses de idade. Tal enfermidade consiste na rotação do intestino delgado em torno de si mesmo, podendo formar uma bolsa mesentérica e um nó intestinal. Casos como esse são prejudiciais para a criação de equídeos pois muitos dos pacientes evoluem a óbito e a cirurgia para solução do quadro é de alto valor monetário. No caso relatado o cavalo, da raça Brasileiro de Hipism

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Terra, Stela Xavier, Luis Antonio dos Santos Franz, Alejandro Martins Rodriguez, and Fernando Gonçalves Amaral. "Avaliação da carga de trabalho usando o NASA-TLX: Estudo com profissionais da saúde durante uma pandemia." In Anais do Congresso Brasileiro de Ergonomia e Fatores Humanos. Even3, 2022. https://doi.org/10.29327/1133347.22-1.

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Embora os avanços tecnológicos nos serviços de assistência à saúde sejam constantes, esse é caracterizado ainda pelo uso intensivo do trabalho humano, tanto do ponto de vista cognitivo quanto físico. O objetivo desse artigo é avaliar a carga de trabalho e fatores associados em uma equipe multidisciplinar da saúde durante a pandemia. Esta pesquisa se trata de um estudo de caso operacionalizada por um survey, sendo o objeto de estudo uma equipe multidisciplinar em um hospital de grande porte, no qual o serviço de radiologia conta com uma equipe de 221 integrantes. A coleta dos dados ocorreu de o

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"Tax Instruments and the Achievement of Tax Equity." In Oct. 2-4, 2018 Budapest (Hungary). Universal Researchers, 2018. http://dx.doi.org/10.17758/uruae4.uh10184034.

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Serduni, Serghei. "Fiscal reform though the lens of social equity." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.35.

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Inequality is on the rise both globally and nationally. In the Republic of Moldova, the assets of a few thousand millionaires’ amount to tens of billions of lei, while about a million citizens are placed in the category of absolute poverty or severe poverty. Globally, voices are being heard more and more that propose the tightening of the tax system, which is already designed based on the principle of progressiveness in the payment of taxes in order to raise the level of taxation of the richest with the aim of reducing the level of inequality and achieving the principle of equity. In our count

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Hasibuan, Lisa Andayani, and Milla Sepliana Setyowati. "Sunset Policy in Local Tax (Vehicle Tax) Reviewed from Equity Principles and Its Impact on Tax Payers Compliance." In 2nd Social and Humaniora Research Symposium (SoRes 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200225.013.

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Popa, Daniela. "Actions regarding fighting fraud and tax evasion at the level European Union." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.49.

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Tax fraud and tax evasion limit the ability of countries to generate income and to carry out their economic policies. In a period of significant budgetary constraints, combating tax fraud and tax evasion is more than a matter of tax equity - it becomes an essential element for the social and political acceptability of fiscal consolidation. The European Council agreed to accelerate the work in terms of combating tax fraud, tax evasion and aggressive tax planning. In particular, progress will be made with priority in the promotion and widening of the scope of the automatic exchange of informatio

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Black, Emily, Hadi Elzayn, Alexandra Chouldechova, Jacob Goldin, and Daniel Ho. "Algorithmic Fairness and Vertical Equity: Income Fairness with IRS Tax Audit Models." In FAccT '22: 2022 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2022. http://dx.doi.org/10.1145/3531146.3533204.

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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope

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Bulgac, Corina. "The Commercial Bank's Contribution To The Optimization Of Fiscal Management." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.49.

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The purpose of this article is to examine how commercial banks contribute to improving the quality of tax administration, highlighting the essential role these institutions play in the correct collection and reporting of taxes. The author also aims to highlight how banks facilitate the payment of taxes and tax contributions, thus contributing to the simplification of the payment process for both taxpayers and tax authorities. Finally, the purpose of the article is to emphasize the importance of commercial banks in ensuring equity and transparency in the tax system, with an impact on the sustai

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Reports on the topic "Tax equity"

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Shoven, John, Joel Dickson, and Clemens Sialm. Tax Externalities of Equity Mutual Funds. National Bureau of Economic Research, 2000. http://dx.doi.org/10.3386/w7669.

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Sialm, Clemens, and Hanjiang Zhang. Tax-Efficient Asset Management: Evidence from Equity Mutual Funds. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21060.

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González, Ignacio, Juan Montecino, and Joseph Stiglitz. Equity Prices, Market Power, and Optimal Corporate Tax Policy. National Bureau of Economic Research, 2025. https://doi.org/10.3386/w33544.

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Kaplow, Louis. How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax. National Bureau of Economic Research, 1995. http://dx.doi.org/10.3386/w5391.

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Grown, Caren, and Giulia Mascagni. Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.015.

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The subject of gender and taxation has gained increasing traction in policy circles. Most existing evidence is based on the implicit and explicit bias framework developed in the mid-1990s. This framework has been useful in promoting research in this area, and tax reform to address gender biases. However, as explicit biases become increasingly rare, we argue that the framework is no longer fit for guiding policy towards improved tax equity and gender equality. Most importantly, the ‘tax-bias’ framing creates the impression that the solution to rectifying the underlying problem lies in reforming

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Asmare, Fissha, Seid Yimam, and Etsehiwot Semreab. Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.041.

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Presumptive tax has become a popular way of taxing businesses operating in the informal sector in middle- and low-income countries. The introduction of the presumptive tax system in Ethiopia in 2002 was intended to widen the tax base by bringing more informal sector operators into the tax net. However, the unintended consequences of its introduction were not adequately scrutinised, and it has been a source of criticism and complaints due to its alleged unfairness and lack of clarity in its implementation. A simple imposition of the presumptive tax upon the informal sector, without considering

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Ma, Wanling, and Amie Liu. Reproduction of 'Tax Equity in Low- and Middle-Income Countries'. Social Science Reproduction Platform, 2024. http://dx.doi.org/10.48152/ssrp-hfby-h628.

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Michener, Jamila, and Sarah Rozenblum Rozenblum. State Child Tax Credits Are a Crucial Lever for Equity. Milbank Memorial Fund, 2025. https://doi.org/10.1599/mqop.2020327.

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Asmare, Fisha, Seid Yimam, and Etsehiwot Semreab. Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.056.

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Presumptive tax has become a popular way of taxing businesses operating in the informal sector across middle- and low-income countries. However, evidence on the unintended effects of presumptive tax systems is scant and the effects themselves are not yet clearly known. Presumptive taxation in general has been much criticised, and public outcry and complaints have emerged due to its alleged unfairness and a lack of clarity in its implementation. The case of Ethiopia is no different. It is expected that a simple imposition of the presumptive tax system to tax the informal sector without consider

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Kaplow, Louis. A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism. National Bureau of Economic Research, 1994. http://dx.doi.org/10.3386/w4961.

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