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Journal articles on the topic 'Tax increases'

Author: Grafiati

Published: 25 January 2025

Last updated: 31 July 2025

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1

Magiera, Frank T. "Tax Increases Reduce GDP." CFA Digest 38, no. 4 (2008): 80. http://dx.doi.org/10.2469/dig.v38.n4.37.

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Cloyne, James, Joseba Martinez, Haroon Mumtaz, and Paolo Surico. "Do Tax Increases Tame Inflation?" AEA Papers and Proceedings 113 (May 1, 2023): 377–81. http://dx.doi.org/10.1257/pandp.20231070.

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The answer is “yes” for personal income taxes but “no” for corporate income taxes. Using narrative-identified US federal tax changes post-World War II and disaggregated sectoral data on consumer and producer prices, we show that higher average personal income tax rates lower prices across a broad range of sectors, but higher average corporate tax rates do not. There is also significant sectoral heterogeneity in the size of the effects. Finally, only personal tax increases lower inflation expectations, while corporate tax increases lead to persistent declines in stock prices. Our results are co

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Hall, John, and Ian Preston. "Tax price effects on attitudes to hypothecated tax increases." Journal of Public Economics 75, no. 3 (2000): 417–38. http://dx.doi.org/10.1016/s0047-2727(99)00074-2.

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Kordana, Kevin A. "Tax Increases in Municipal Bankruptcies." Virginia Law Review 83, no. 6 (1997): 1035. http://dx.doi.org/10.2307/1073728.

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Cherukupalli, Rajeev. "Korea's 2015 cigarette tax increases." Tobacco Control 25, no. 2 (2015): 123–24. http://dx.doi.org/10.1136/tobaccocontrol-2014-052104.

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Chang, Andrew C., Linda R. Cohen, Amihai Glazer, and Urbashee Paul. "Politicians Avoid Tax Increases Around Elections." Finance and Economics Discussion Series 2021, no. 004 (2021): 1–53. http://dx.doi.org/10.17016/feds.2021.004.

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We use new annual data on gasoline taxes and corporate income taxes from U.S. states to analyze whether politicians avoid tax increases in election years. These data contain 3 useful attributes: (1) when state politicians enact tax laws, (2) when state politicians implement tax laws on consumers and firms, and (3) the size of tax changes. Using a pre-analysis research plan that includes regressions of tax rate changes and tax enactment years on time-to-gubernatorial election year indicators, we find that elections decrease the probability of politicians enacting increases in taxes and reduce t

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Peterson, D. E., S. L. Zeger, P. L. Remington, and H. A. Anderson. "Excise tax increases and cigarette sales." American Journal of Public Health 83, no. 6 (1993): 910–11. http://dx.doi.org/10.2105/ajph.83.6.910.

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Yoder, Timothy R., Noel Addy, and Brian P. McAllister. "Tax-Motivated Increases in Qualifying Distributions by Private Foundations." Journal of the American Taxation Association 33, no. 1 (2011): 79–108. http://dx.doi.org/10.2308/jata.2011.33.1.79.

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ABSTRACT: We examine three categories of private foundations with tax incentives to increase their qualifying distributions: (1) foundations barely qualifying for the 1 percent tax rate on net investment income, (2) foundations barely avoiding the tax on undistributed income, and (3) foundations that pay an excise tax on undistributed income. We expect tax-motivated foundations to use allocations across expense categories and over time to increase their qualifying distributions. Our sample consists of a balanced panel of 1,974 private foundations over a 12-year period from 1995 through 2006, r

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Seida, Jim A. "Evidence of Tax-Clientele-Related Trading following Dividend Increases." Journal of the American Taxation Association 23, s-1 (2001): 1–21. http://dx.doi.org/10.2308/jata.2001.23.s-1.1.

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The tax-clientele theory suggests that higher (lower) tax-rate investors should, ceteris paribus, concentrate their portfolios in tax-favored (explicitly taxed) assets. While evidence supporting the tax-clientele theory exists, research on tax-induced dividend clienteles for common stocks is mixed. This study examines trading activity, measured using daily transaction data, following dividend increases for evidence of shareholder clientele changes. Consistent with implications of the tax-induced dividend clientele theory, I document a strong positive association between dividend increase magni

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Mulyana, Asep. "INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT." Accounting Research Journal 1, no. 2 (2023): 92–100. http://dx.doi.org/10.56244/accrual.v1i2.705.

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Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conduct

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Mulyana, Asep. "INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT." Accounting Research Journal 1, no. 2 (2023): 92–100. http://dx.doi.org/10.56244/accrual.v1i2.705.

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Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conduct

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12

Apollonio, Dorie E., and Stanton A. Glantz. "Tobacco Industry Promotions and Pricing After Tax Increases: An Analysis of Internal Industry Documents." Nicotine & Tobacco Research 22, no. 6 (2019): 967–74. http://dx.doi.org/10.1093/ntr/ntz068.

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Abstract Background Increasing tobacco taxes, and through them, prices, is an effective public health strategy to decrease tobacco use. The tobacco industry has developed multiple promotional strategies to undercut these effects; this study assessed promotions directed to wholesalers and retailers and manufacturer price changes that blunt the effects of tax and price increases. Methods We reviewed tobacco industry documents and contemporaneous research literature dated 1987 to 2016 to identify the nature, extent, and effectiveness of tobacco industry promotions and price changes used after sta

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Ross, Hana, Nicole Vellios, Tsetsegsaikhan Batmunkh, Myadagmaa Enkhtsogt, and Laura Rossouw. "Impact of tax increases on illicit cigarette trade in Mongolia." Tobacco Control 29, Suppl 4 (2019): s249—s253. http://dx.doi.org/10.1136/tobaccocontrol-2018-054904.

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BackgroundThe Mongolian government increased import tobacco tax by 30% in May 2017 and excise tobacco tax by 10% in January 2018. To assess the impact of these tax increases on illicit cigarette trade, we estimate illicit trade before and after tax increases.MethodsDiscarded cigarette packs were collected in the capital city and in two provinces near China, the Russian Federation and Kazakhstan. Tax increases occurred between all three rounds (April 2017, August/September 2017, May/June 2018). Cigarette packs are identified as illicit if there is evidence that tax was not paid. This is deduced

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Tanchev, S. "How the proportional income taxation increases inequality in Bulgaria." Journal of Tax Reform 7, no. 3 (2021): 244–54. http://dx.doi.org/10.15826/jtr.2021.7.3.101.

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The proportional income tax is popular in countries of Central and East Europe and 14 CEE countries adopted it with different tax rates from 1994 till 2008 year. But four of them have replaced it with the progressive tax yet. The main criticisms towards the proportional income tax is that it leads to an increase of the inequality after taxation. The article aims to evaluate the impact of the proportional income tax without non-taxable minimum on inequality in Bulgaria, measured by the Gini index. The relationship between the Gini index and the growth rates of GDP per capita, the gross average

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Cowie, Nathan, Marewa Glover, and Dudley Gentles. "Taxing times? Smoker response to tax increases." Ethnicity and Inequalities in Health and Social Care 7, no. 1 (2014): 36–48. http://dx.doi.org/10.1108/eihsc-08-2013-0014.

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Purpose – Taxing tobacco is one of the most effective means to reduce smoking but concerns about the impact on poor smokers are a barrier. New Zealand resumed increasing tobacco taxes in April 2010. The paper hypothesised smokers would attempt to stop smoking and/or adapt, changing their smoking behaviours in response to price increases. The paper aims to discuss these issues. Design/methodology/approach – The authors conducted a door knock survey of smokers and recent ex-smokers who were home when visited. Participants (n=428) were from socioeconomically deprived neighbourhoods of Auckland wi

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Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." Accounting Review 94, no. 2 (2018): 229–47. http://dx.doi.org/10.2308/accr-52194.

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ABSTRACT We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in 32.8 cents of tax avoided, which we refer to as incremental tax avoidance. Of the incremental tax avoided, 1.4 cents represent additions to the reserve for uncertain tax benefits (UTB reserve), or 4.3 percent of the total incremental tax avoided. We then partition sample firms into groups that prior research suggests engage in higher ra

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NDUWIMANA, Jean Patrick, and Ildephonse SINDAYIGAYA. "The Analysis of Tax Rate Increases and Their Implications for Budgetary Policy." International Journal of Scientific and Management Research 08, no. 02 (2025): 40–51. https://doi.org/10.37502/ijsmr.2025.8204.

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Burundi like any other sub-Saharan African country faces challenges as it targets to raise the level of their investment. One of the main ways to achieve this aim is to raise the tax rate. However, as the reality is that there is no proportionality of tax collection and distribution to the citizens, the latter adopts a bad behavior of tax-paying avoidance. This paper aims to analyze the direct impact of a tax rate increase or merely the impact of the introduction of a new tax to the national budget. As it is described through the court of account reports on the comments of the budgetary law, t

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Hiscock, Rosemary, J. Robert Branston, Timea R. Partos, Ann McNeill, Sara C. Hitchman, and Anna B. Gilmore. "UK tobacco price increases: driven by industry or public health?" Tobacco Control 28, e2 (2019): e148-e150. http://dx.doi.org/10.1136/tobaccocontrol-2019-054969.

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BackgroundTobacco companies claim that higher taxes will force smokers into buying illicit tobacco, but if they were truly concerned about increasing illicit sales with higher prices they would only increase retail prices in line with changes in taxation. In this paper, we explore UK pricing of both factory-made cigarettes (FM) and roll-your-own tobacco (RYO) to explore the extent to which price increases were due to government tax rises or industry strategies to increase profit per pack.MethodNielsen commercial data on UK tobacco sales data (2010–2015) were combined with official UK data on i

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Oshio, Takashi, and Ryota Nakamura. "Trends and Determinants of Cigarette Tax Increases in Japan: The Role of Revenue Targeting." International Journal of Environmental Research and Public Health 19, no. 8 (2022): 4892. http://dx.doi.org/10.3390/ijerph19084892.

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Cigarette prices in Japan are lower than those in most other high-income countries. A more striking fact is that cigarette tax revenues have been kept almost flat at just over two trillion JPY (Japanese yen; 18.2 billion US dollars) over more than three decades, despite steadily declining cigarette sales and seemingly weakening pressure from stakeholders with a vested interest in the tobacco industry. We attempted to examine trends and determinants of cigarette tax increases in Japan. In particular, we hypothesized that the Japanese finance ministry adjusts cigarette taxes to meet a revenue ta

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20

Wang, Yu-Kun, Li Zhang, and We-Me Ho. "Tax amnesty and secondary tax evasion." Acta Oeconomica 70, no. 1 (2020): 123–39. http://dx.doi.org/10.1556/032.2020.00007.

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AbstractThough tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature. Considering that people who participate in tax amnesty policy (TAP) may not honestly report the whole amounts of evaded tax, thus they commit a secondary tax evasion. We indicate that even considering the risk of abstaining from TA and incurring possible uncertainty of tax

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availa

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availa

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Linegar, Daniel J., and Corne van Walbeek. "The effect of excise tax increases on cigarette prices in South Africa." Tobacco Control 27, no. 1 (2017): 65–71. http://dx.doi.org/10.1136/tobaccocontrol-2016-053340.

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IntroductionThe effectiveness of excise tax increases as a tool for reducing tobacco consumption depends largely on how the tax increases impact the retail price. We estimate this relationship in South Africa for 2001–2015.DataStatistics South Africa provided disaggregated cigarette price data, used in the calculation of the Consumers’ Price Index. Data on the excise tax per cigarette were obtained from Budget Reviews prepared by the National Treasury of South Africa.MethodsRegression equations were estimated for each month. The month-on-month change in cigarette prices in February through Apr

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Khan, Mozaffar, Suraj Srinivasan, and Liang Tan. "Institutional Ownership and Corporate Tax Avoidance: New Evidence." Accounting Review 92, no. 2 (2016): 101–22. http://dx.doi.org/10.2308/accr-51529.

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ABSTRACT We provide new evidence on the agency theory of corporate tax avoidance (Slemrod 2004; Crocker and Slemrod 2005; Chen and Chu 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index reconstitution setting to isolate exogenous shocks to institutional ownership, and a regression discontinuity design that facilitates sharper identification of treatment effects, we find a significant and discontinuous increase in tax avoidance following Russell 2000 inclusion. The tax avoidance involves the use of tax shelters, and

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Moser, William J. "The Effect of Shareholder Taxes on Corporate Payout Choice." Journal of Financial and Quantitative Analysis 42, no. 4 (2007): 991–1019. http://dx.doi.org/10.1017/s0022109000003471.

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abstractThis study investigates whether the difference in individual shareholder tax rates between dividend income and capital gain (the dividend tax penalty) affects a firm's choice between distributing funds to shareholders through dividends or share repurchases. The results of this study suggest that, in periods in which the dividend tax penalty increases, firms are more likely to distribute funds to shareholders through share repurchases as opposed to dividends. The results also indicate that the relation between the dividend tax penalty and corporate payout choice is affected by the types

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Tolbert, Caroline J., Christopher Witko, and Cary Wolbers. "Public Support for Higher Taxes on the Wealthy: California’s Proposition 30." Politics and Governance 7, no. 2 (2019): 351–64. http://dx.doi.org/10.17645/pag.v7i2.1915.

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It has long been argued that growing inequality would lead to growing demands for redistribution, especially from less affluent individuals who would benefit most from redistribution. Yet, in many countries we have not seen tax increases and even when ballot initiatives allow individuals to directly vote to raise taxes on the wealthy they decline to do so. This raises the question of how economic self-interest shapes voting on tax proposals, and what factors may weaken the links between economic self-interest and tax policy preferences. In the U.S. context partisanship is a factor that has a m

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Berry, Frances Stokes, and William D. Berry. "The Politics of Tax Increases in the States." American Journal of Political Science 38, no. 3 (1994): 855. http://dx.doi.org/10.2307/2111610.

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Dao, Thi Minh An, Van Minh Hoang, Thi Huong Le, et al. "Attitudes Toward Nonsmoking Policies and Tobacco Tax Increases." Asia Pacific Journal of Public Health 27, no. 2 (2012): NP947—NP957. http://dx.doi.org/10.1177/1010539512460568.

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Jegasothy, Edward, and Francis Markham. "Smoking prevalence following tobacco tax increases in Australia." Lancet Public Health 9, no. 7 (2024): e418. http://dx.doi.org/10.1016/s2468-2667(24)00094-x.

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Glomm, Gerhard, Juergen Jung, and Chung Tran. "FISCAL AUSTERITY MEASURES: SPENDING CUTS VS. TAX INCREASES." Macroeconomic Dynamics 22, no. 2 (2018): 501–40. http://dx.doi.org/10.1017/s1365100516000298.

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We formulate an overlapping-generations model with household heterogeneity and productive and nonproductive government programs to study the macroeconomic and intergenerational welfare effects of risk premium shocks and government debt reductions. We demonstrate that in a small open economy with a high level of debt, a small increase in the risk premium of the interest rate leads to a substantial contraction in output and negative welfare effects. We then quantify the effects of reducing the debt-to-gross-domestic-product ratio using a wide range of fiscal austerity measures. Our results indic

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Labunets, Yu E., and I. A. Mayburov. "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia." Journal of Applied Economic Research 19, no. 4 (2020): 458–88. http://dx.doi.org/10.15826/vestnik.2020.19.4.022.

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The tax burden indicator is one of the criteria for tax risk assessment used by tax authorities for making the decision to conduct an on-site tax audit. The dynamics of the tax burden indicator is considered to be a catalyst for the development of positive or negative tax relations between the taxpayer and the tax authority. It is very important to understand the relationship between the tax burden indicator and the firm's size in order to form an objective approach to tax control of micro, small and medium-sized businesses in different industries. The purpose of the research is to define a re

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Ngadiman, Ngadiman, and Felicia Felicia. "PENGARUH EKSTENSIFIKASI PAJAK, INTENSIFIKASI PAJAK, KENAIKAN PTKP, DAN TAX HOLIDAY TERHADAP PENERIMAAN PAJAK ORANG PRIBADI DI JAKARTA BARAT." Jurnal Akuntansi 21, no. 1 (2017): 127. http://dx.doi.org/10.24912/ja.v21i1.138.

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The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income. This research was conducted to 100 individual taxpayers respondents in Jakarta Barat. This research uses multiple linear regression models to test the hypothesis. The result of this research shows that tax extensification, tax intensification and non-taxable income increases have significant influence to individual tax income. While tax holiday has no significant influence to individual tax income.

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Linda Santioso, Gabby Imelda,. "Pengaruh Tax Knowledge, Tax Awareness Terhadap Tax Compliance Wajib Pajak (OP)." Jurnal Paradigma Akuntansi 3, no. 3 (2021): 1362. http://dx.doi.org/10.24912/jpa.v3i3.14932.

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1)This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on 2)individual tax payers. 3)Sample was selected using a questionnaire method and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awa

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Imelda, Gabby, and Linda Santioso. "PENGARUH TAX KNOWLEDGE, TAX AWARENESS TERHADAP TAX COMPLIANCE WAJIB PAJAK (OP)." Jurnal Paradigma Akuntansi 5, no. 1 (2023): 417–22. http://dx.doi.org/10.24912/jpa.v5i1.22493.

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This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on 2)individual tax payers. 3). Sample was selected using a questionnaire method and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awa

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Koyuncu, Derviş Tuğrul, and Abdullah Mesud Küçükkalay. "Correlation Between Tax Rates and Tax Revenues in the Ottoman Empire in Respect to Laffer Theorem as Applied to Raki and Wine Figures (1792-1839)." Belleten 88, no. 311 (2024): 185–229. http://dx.doi.org/10.37879/belleten.2024.185.

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This study aims to calculate the relationship between tax rates and revenues of wine and raki coming to Istanbul for consumption from different regions of the Ottoman Empire in the period 1792-1839 with the T Test and interpret it according to the Laffer theorem. The main question of the study can be formulated as what kind of change did the increases in the tax rates of wine and raki in 1810, 1822 and 1831 cause in the tax revenue of these goods. This question can also be expressed as whether the Ottoman Empire should or should not increase the tax rates of wine and raki in order to increase

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Feldstein, Martin, and Daniel Feenberg. "The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases." Tax Policy and the Economy 10 (January 1996): 89–117. http://dx.doi.org/10.1086/tpe.10.20061838.

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Zhang, Zili, and Rong Zheng. "The Impact of Cigarette Excise Tax Increases on Regular Drinking Behavior: Evidence from China." International Journal of Environmental Research and Public Health 17, no. 9 (2020): 3327. http://dx.doi.org/10.3390/ijerph17093327.

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(1) Background: Many studies have shown that increasing taxation on cigarettes does play a role in tobacco control, but few studies have focused on whether increasing cigarette excise taxes significantly affects alcohol consumption. In this article, we aim to examine the effects of China’s 2015 increase in the cigarette excise tax on residents’ regular drinking behavior. (2) Methods: Using survey data from China Family Panel Studies (CFPS), we performed a panel logit regression analysis to model the relationship between the cigarette excise tax and regular drinking behavior. The Propensity Sco

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Tang, Sai-Wen, Chia-Yen Chen, Zachary Klase, Linda Zane, and Kuan-Teh Jeang. "The Cellular Autophagy Pathway Modulates Human T-Cell Leukemia Virus Type 1 Replication." Journal of Virology 87, no. 3 (2012): 1699–707. http://dx.doi.org/10.1128/jvi.02147-12.

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ABSTRACTAutophagy, a general homeostatic process for degradation of cytosolic proteins or organelles, has been reported to modulate the replication of many viruses. The role of autophagy in human T-cell leukemia virus type 1 (HTLV-1) replication has, however, been uncharacterized. Here, we report that HTLV-1 infection increases the accumulation of autophagosomes and that this accumulation increases HTLV-1 production. We found that the HTLV-1 Tax protein increases cellular autophagosome accumulation by acting to block the fusion of autophagosomes to lysosomes, preventing the degradation of the

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Smiley, Gene, and Richard H. Keehn. "Federal Personal Income Tax Policy in the 1920s." Journal of Economic History 55, no. 2 (1995): 285–303. http://dx.doi.org/10.1017/s0022050700041061.

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During the 1920s, federal personal income tax rates, which had been dramatically increased during World War I, were sharply reduced. These tax rate cuts have often been cited as an example of a successful supply-side policy, but they have also been criticized as policies designed primarily to benefit the wealthy. We argue that a primary motive for the tax cuts of the 1920s was the desire to reduce the tax avoidance by wealthier individuals that occurred as a result of the previous tax rate increases and that the tax cuts enacted did reduce tax avoidance.

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Ballentine, J. Gregory. "The Structure of the Tax System Versus the Level of Taxation: An Evaluation of the 1986 Act." Journal of Economic Perspectives 6, no. 1 (1992): 59–68. http://dx.doi.org/10.1257/jep.6.1.59.

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In this paper, I assess the 1986 Tax Reform Act relative to the tax system that might have evolved over the several years following 1986 had that particular tax reform not been enacted. Had tax reform not been enacted, I believe that the pattern of steady tax increases, particularly corporate tax increases and tax increases on high-income individuals such as occurred in the 1982 and 1984 tax acts would have continued. I also believe that the 1986 Tax Reform Act introduced an income tax system that will be quite stable; broad changes, in particular changes that raise a large amount of income ta

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Shaviro, Daniel N. "Can Tax Cuts Increase the Size of Government?" Canadian Journal of Law & Jurisprudence 18, no. 1 (2005): 135–52. http://dx.doi.org/10.1017/s0841820900005531.

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Recent U.S. tax cuts, to the extent that they involved a principled, long-term policy view, seem to have been aimed at shrinking the size of government. The idea apparently was to force eventual spending discipline, even (or perhaps especially) with respect to Social Security and Medicare, by turning reduced tax revenues into a political fact on the ground that would be difficult to reverse. In fact, however, the idea that the tax cuts would make the government smaller seems to have rested on spending illusion, or confusion between the actual size of government, in terms of its allocative and

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Dobridge, Christine, Rebecca Lester, and Andrew Whitten. "IPOs and Corporate Taxes." Finance and Economics Discussion Series 2021, no. 058 (2021): 1–75. http://dx.doi.org/10.17016/feds.2021.058.

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How does going public affect firms’ tax obligations and tax planning? Using a panel of U.S. corporate tax return data from 1994 to 2018, we compare tax payments for firms that completed an IPO with those that filed for an IPO but later withdrew and remained private. We find that in the years immediately following IPO completion, firms have a higher probability of paying taxes and pay more U.S. tax. The effects occur regardless of tax status in the pre-IPO period and are not explained by statutory limitations imposed on the use of pre-IPO losses. Higher income reported for financial reporting p

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Rasch, Firend Al. "Government Pricing Policy and Behavioral Consumption of Tobacco." International Journal of Innovative Science, Engineering & Technology - IJISET 2, no. 10 (2015): 826–30. https://doi.org/10.5281/zenodo.5517090.

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This research examines the impact of tobacco tax on government revenues and consumer’s behavior towards price increases. In this examines historical trends of tobacco tax hikes in Malaysia and consumer’s reaction towards anticipated price increases. Methodology consisted of qualitative and quantitative data collection for triangulation in addition to review reports and studies of governmental and independent agencies. Findings suggest that price increases has a minimal affect on consumption habits. Addiction is the primary factor causing smokers to adapt to any anticipated price hi

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Gao, Wayne, Mattia Sanna, J. Robert Branston, et al. "Exploiting a low tax system: non-tax-induced cigarette price increases in Taiwan 2011–2016." Tobacco Control 28, e2 (2019): e126-e132. http://dx.doi.org/10.1136/tobaccocontrol-2018-054908.

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IntroductionThis study aims to analyse the non-tax-induced price increasing strategies adopted by tobacco industry in Taiwan, a high-income country with comprehensive tobacco control policies but low tobacco taxes and a declining cigarette market.MethodsUsing governmental tax, price and inflation data, we analysed cigarette sales volume, affordability, affordability elasticity of demand, market share, pricing and net revenue of the top five tobacco companies in Taiwan from 2011 to 2016 when no tax increases occurred.ResultsTotal revenue after tax grew significantly for all the major transnatio

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Rustam, Andi, Andi Arifwangsa Adiningrat, Saida Said, Muhammad Nur, and Nur Afni. "Tax Amnesty Pemberian Keringanan Dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 700–707. http://dx.doi.org/10.31539/costing.v7i1.6405.

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This study aims to determine the tax amnesty granting relief and exemption from motor vehicle tax administration sanctions. The research method used is descriptive and tends to use analysis with a qualitative approach to describe the realization of motor vehicle tax receipts using tables and diagrams before and after tax amnesty which is then drawn conclusions. The results of this study indicate that the tax amnesty program also increases public awareness in paying motor vehicle taxes in Manggarai Regency. This Tax Amnesty program also increases Regional Original Income in the motor vehicle ta

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Baluch, Stephen J. "Revenue Enhancement through Increased Motor Fuel Tax Enforcement." Transportation Research Record: Journal of the Transportation Research Board 1558, no. 1 (1996): 67–73. http://dx.doi.org/10.1177/0361198196155800110.

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The development of the FHWA fuel tax compliance program is described, and estimates of additional motor fuel tax revenues generated by enforcement programs are presented. Substantial revenue losses caused by motor fuel tax evasion schemes were discovered in the mid-1980s. Since 1986, the Internal Revenue Service and FHWA have worked cooperatively to reduce fuel tax evasion by supporting changes in tax collection procedures and additional enforcement resources. Since fiscal year 1990, FHWA has provided funding to supplement state and IRS fuel tax enforcement resources under the auspices of the

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Kirby, Tony. "Australia tax increases to price cigarettes out of reach." Lancet Oncology 17, no. 6 (2016): e228. http://dx.doi.org/10.1016/s1470-2045(16)30136-x.

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Kmietowicz, Z. "Blair warns of tax increases to pay for NHS." BMJ 324, no. 7336 (2002): 502a—502. http://dx.doi.org/10.1136/bmj.324.7336.502/a.

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McMillen, Daniel P. "The timing and duration of development tax rate increases." Journal of Urban Economics 28, no. 1 (1990): 1–18. http://dx.doi.org/10.1016/0094-1190(90)90038-o.

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Guenther, David A., and Richard C. Sansing. "Implicit Tax, Tax Incidence, and Pretax Returns." Accounting Review 98, no. 2 (2023): 201–14. http://dx.doi.org/10.2308/tar-2021-0309.

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ABSTRACT We investigate the relation between tax rates and pretax returns by showing how implicit tax, tax incidence, and tax capitalization change in response to a tax rate change. We examine these issues in the context of both financial assets and real investments made by corporations in a competitive equilibrium in which all investments earn the same after-tax rate of return. Results show that the pretax return increases in the statutory tax rate due to an explicit tax rate effect and decreases due to a cost of capital effect; the net effect is ambiguous. In contrast, the implicit tax rate

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