Academic literature on the topic 'Tax policy'
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Journal articles on the topic "Tax policy"
Teriokhin, Serhyi. "Tax Policy." Eastern European Economics 38, no. 1 (January 2000): 34–50. http://dx.doi.org/10.1080/00128775.2000.11648710.
Full textMCGUIRE, THERESE J. "INTERSTATE TAX DIFFERENTIALS, TAX COMPETITION, AND TAX POLICY." National Tax Journal 39, no. 3 (September 1, 1986): 367–73. http://dx.doi.org/10.1086/ntj41792201.
Full textEconomides, George, Apostolis Philippopoulos, and Anastasios Rizos. "Optimal tax policy under tax evasion." International Tax and Public Finance 27, no. 2 (September 3, 2019): 339–62. http://dx.doi.org/10.1007/s10797-019-09564-7.
Full textReynolds, Ruthie. "Tax policy: Perceptions of tax plans." International Advances in Economic Research 3, no. 3 (August 1997): 329. http://dx.doi.org/10.1007/bf02294929.
Full textIppolito, Dennis S. "Tax Policy and Spending Policy." American Politics Quarterly 19, no. 4 (October 1991): 458–68. http://dx.doi.org/10.1177/1532673x9101900406.
Full textBurman, Leonard E. "Surplus Tax Policy?" National Tax Journal 52, no. 3 (September 1, 1999): 405–11. http://dx.doi.org/10.1086/ntj41789731.
Full textSchratzenstaller, Margit. "Sustainable tax policy." Revue de l'OFCE 141, no. 5 (2015): 57. http://dx.doi.org/10.3917/reof.141.0057.
Full textConklin, David, Robin W. Boadway, and Harry M. Kitchen. "Canadian Tax Policy." Canadian Public Policy / Analyse de Politiques 27, no. 1 (March 2001): 119. http://dx.doi.org/10.2307/3552383.
Full textPechman, Joseph A. "Tax Policy Clarified." Brookings Review 6, no. 1 (1988): 47. http://dx.doi.org/10.2307/20080017.
Full textZagorodneva, Anna Karoevna. "STATE TAX POLICY." Theoretical & Applied Science 12, no. 04 (April 30, 2014): 172–74. http://dx.doi.org/10.15863/tas.2014.04.12.23.
Full textDissertations / Theses on the topic "Tax policy"
Wang, Yuan. "Tax competition, Tax policy, and Innovation." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.
Full textSilvério, Ana Margarida Mendes. "Tax policy and entrepreneurial activity." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12614.
Full textEsta dissertação analisa o impacto da política dos benefícios fiscais para as regiões do interior em Portugal. Mais especificamente, avaliamos o efeito desta mudança de política na entrada de novas empresas e em duas características regionais sócio-demográficas: taxa de natalidade e taxa de divórcio. Estudos anteriores sugerem que a redução de impostos aumenta a rendibilidade das empresas e, portanto, a entrada de novas empresas. Também sugerem que em períodos de prosperidade económica, as condições de vida melhoram e a taxa de divórcio aumenta, enquanto que não há evidências conclusivas sobre a relação exata entre o rendimento e a natalidade. Para testar estas hipóteses, usámos uma base de dados empregador-empregado (QP - "Quadros de Pessoal") para avaliar as empresas estabelecidas entre o período de 1997 e 2007. Os dados regionais sócio-demográficos foram recolhidos do INE ("Instituto Nacional de Estatística"). Contrariamente ao esperado, a introdução da política reduz a entrada de novas empresas, assim como a taxa de natalidade e de divórcio. Obtemos resultados semelhantes usando uma variável instrumental. O efeito negativo na entrada de empresas persiste mesmo quando dividimos a nossa amostra nas diferentes fases da introdução da política. Estes resultados não são consistentes nas amostras restritas (concelhos vizinhos).
This study analyzes the impact of the tax benefits for inland regions in Portugal. More specifically, we evaluate the effect of this policy change on firm entry and on two regional socio-demographic characteristics: child birth and divorce rate. Previous studies suggest that reducing taxes increases the level of profit opportunities and, thus, the entry of new firms. They also find that in periods of economic prosperity, life conditions improve and the divorce rate increases, while there is no conclusive evidence about the exact relationship between income and child birth. To test these predictions, we use a matched employer-employee dataset (QP - "Quadros de Pessoal") to estimate firms entry between the period 1997 and 2007. Regional socio-demographic data come from Statistics Portugal (INE - "Instituto Nacional de Estatística"). Contrary to our expectations, we find that the introduction of the policy reduce firm entry, as well as the child birth and divorce rate. We obtain similar results using an instrumental variable. The negative effect on firm entry persists even when we divide our sample into the different stages of the policy introduction. These results are not consistent in restricted samples (nearby counties).
Casimir, Schiller Apollinaire. "The channels of investment tax policy /." Online version via UMI:, 1997.
Find full textMatovu, John Mary. "Tax policy reforms and household welfare." Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365574.
Full textTang, Cheuk-wai Anthony, and 鄧卓諱. "Tobacco tax policy in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B50257584.
Full textRosen, Jacob (Jacob Benjamin). "Computer aided tax avoidance policy analysis." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98541.
Full textThis electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Title as it appears in MIT Commencement Exercises program, June 5, 2015: Computer aided tax evasion policy analysis: partnership calculation. Includes bibliographical references (pages 81-83).
his thesis presents a three part methodology for analyzing the ow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of "flow-through" tax entities, have rapidly increased in size, complexity and economic relevance between 2005 to 2015, as well as resulting in an estimated $91 billion in underreported income. Many of these partnerships have upwards of one million direct and indirect partners, as well as 100 tiers of additional large partnerships. This surge in the number of partnerships, combined with the highly complicated nature of US partnership taxation law, requires novel techniques to evaluate the tax consequences of increasingly complex financial activity. A computational methodology is presented in this thesis for understanding and analyzing the allocation of taxable income in large partnership structures, with particular focus on characterizing abusive tax behavior. First, a formal notation is established to fully describe how taxable income is allocated in partnerships, forming the basis of a functioning partnership tax calculator. Next, a simulation is described that processes transaction sequences through partnership structures, as well as a method for assigning audit likelihood to potentially suspicious combinations of financial activity. Finally, a means by which to optimize a) transaction sequences that minimize both tax liability and audit likelihood and b) auditing procedures that characterize abusive tax behavior in a compact form is established. The proposed methodology offers taxpayers, auditors and policy-makers a computational approach to resolve uncertainty in partnership taxation, lower the cost of the auditing process through automation and provide a conceptual exploration of tax policy implications.
by Jacob Rosen.
S.M. in Technology and Policy
Bruhn, Miriam, and Jan Loeprick. "Small Business Tax Policy, Informality, and Tax Evasion - Evidence from Georgia." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4307/1/SSRN%2Did2500783.pdf.
Full textSeries: WU International Taxation Research Paper Series
Boyer, Rob. "Innovations in tax thinking| Applying history and creativity to Kansas tax policy." Thesis, Georgetown University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10103259.
Full textThroughout history there have been taxes. As Supreme Court Justice Oliver Wendell Holmes famously said in 1904, “Taxes are what we pay for civilized society.” From the recorded writings of the earliest civilizations to the front page of today’s newspapers, taxes have been core to human existence. Governments require revenue. In the earliest civilizations governments raised revenue to fight wars and defend their citizens. Taxes were used to build roads, ports, and fortresses. As the world economy expanded, taxes were used to promote economic development, build factories, and encourage commerce. As social needs evolved over the last two decades, taxes have been used to provide for the poor and the needy, for education, and to improve the quality of life for a nation’s citizenry.
Regardless of the spending agenda, governments all need revenue. From the first civilizations to today’s modern government, the history of taxation has followed similar patterns and governments throughout history have faced similar challenges. What to tax? Should taxes be levied on property, income, or consumption? How to measure and determine the amount of tax to be paid? How to administer and collect tax? Should tax be direct to the citizen or indirect and collected at the source? How to find a balance in the fairness of tax? And how to deal with the inevitable strategies citizens develop to avoid tax? Should citizens self-report their tax liabilities with government systems to audit those reports? Or should government invest in the infrastructure required to collect taxes at the point of source?
This thesis will explore taxes: the history, the newest ideas, the abuses, and the reasons why tax policy today has become so cumbersome and legalistic that it takes thousands of pages to explain all the complexities of our tax system. (Abstract shortened by ProQuest.)
Armelius, Hanna. "Distributional side effects of tax policies: an analysis of tax avoidance and congestion tolls /." Uppsala : Dept. of Economics [Nationalekonomiska institutionen], Uppsala universitet, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-4636.
Full textKlautke, Tina. "Tax policy, corporations, and capital market effects /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000259487.
Full textBooks on the topic "Tax policy"
Library of Congress. Congressional Research Service., ed. Energy tax policy. [Washington, D.C.]: Congressional Research Service, Library of Congress, 2003.
Find full textUniversity of Maryland at College Park. Bureau of Governmental Research., ed. Maryland tax policy. College Park: Bureau of Governmental Research, School of Public Affairs, University of Maryland, 1991.
Find full textBoadway, Robin W. Canadian tax policy. 3rd ed. Toronto: Canadian Tax Foundation, 1999.
Find full textLibrary of Congress. Congressional Research Service., ed. Energy tax policy. [Washington, D.C.]: Congressional Research Service, Library of Congress, 2000.
Find full text1950-, Shome Parthasarathi, and International Monetary Fund. Tax Policy Division., eds. Tax policy handbook. [Washington, D.C.?]: Tax Policy Division, Fiscal Affairs Dept., International Monetary Fund, 1995.
Find full textBoadway, Robin W. Canadian tax policy. 3rd ed. Toronto: Canadian Tax Foundation, 1999.
Find full textNigeria. Federal Ministry of Finance. National tax policy. Nigeria: Federal Ministry of Finance, 2012.
Find full textBook chapters on the topic "Tax policy"
Lingens, Jörg. "Tax Policy." In Lecture Notes in Economics and Mathematical Systems, 117–37. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-642-17017-1_13.
Full textJohnston, T. L. "Tax Policy." In Economic Expansion and Structural Change, 80–91. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003349617-7.
Full textIhori, Toshihiro. "Tax Policy." In Public Finance in an Overlapping Generations Economy, 42–72. London: Palgrave Macmillan UK, 1996. http://dx.doi.org/10.1057/9780230389908_3.
Full textKorkman, Sixten. "Tax Policy." In Economic Policy in the European Union, 146–64. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511293_8.
Full textMorrissey, Oliver. "Tax Policy." In The Mauritian Economy, 130–49. London: Palgrave Macmillan UK, 2001. http://dx.doi.org/10.1057/9780230629288_7.
Full textMunro, Alistair. "Tax Policy." In Bounded Rationality and Public Policy, 207–26. Dordrecht: Springer Netherlands, 2009. http://dx.doi.org/10.1023/b99496_9.
Full textMartínez, Francisco, Gerald Auten, David Joulfaian, Evelyn Brody, Woods Bowman, Andreas Ortmann, Brhlikova Petra, et al. "Tax Policy." In International Encyclopedia of Civil Society, 1517–21. New York, NY: Springer US, 2010. http://dx.doi.org/10.1007/978-0-387-93996-4_623.
Full textSeelkopf, Laura. "Tax Policy." In Encyclopedia of Public Policy, 1–5. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-90434-0_41-1.
Full textSargen, Nicholas P. "Tax Policy: Tax Cuts Versus Tax Reform." In Investing in the Trump Era, 59–76. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-76045-2_5.
Full textThom, Michael. "Tax Reform." In Tax Politics and Policy, 231–50. New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315645889-9.
Full textConference papers on the topic "Tax policy"
Kurnia Rahayu, Siti. "Tax Amnesty Policy as Tax Reform Foundation." In Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icobest-18.2018.3.
Full textCummings, J. R. "Energy Policy and Tax Reform." In Symposium on Energy, Finance, and Taxation Policies. Society of Petroleum Engineers, 1986. http://dx.doi.org/10.2118/14647-ms.
Full textKhasanova, Satsita Salikhovna. "Tax Policy And Its Features." In International Scientific Congress «Knowledge, Man and Civilization». European Publisher, 2022. http://dx.doi.org/10.15405/epsbs.2022.12.76.
Full textKupina, Valeria Andreevna. "Tax policy of Russia in the conditions of sanctions. Improving the efficiency of tax policy." In XI International Students' research-to-practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-112744.
Full textLu, Ming-Che, Yi-Xuan Chen, Yu-Ying Yang, Min-Xuan Sha, Yan-Wei Chen, and Sih-Ling Lin. "Tax Reduction and Corporate Investment - Applying Big Data to Tax Policy Formulation." In the 2nd International Conference. New York, New York, USA: ACM Press, 2018. http://dx.doi.org/10.1145/3268808.3268832.
Full textMurwendah, Murwendah, Inayati Inayati, and Maisarah Putri Atsani. "Initiating Gender-Responsive Budgeting: Implementation of Earmarking Tax on Cigarette Tax Policy." In International Conference on Emerging Media, and Social Science. EAI, 2019. http://dx.doi.org/10.4108/eai.7-12-2018.2281791.
Full textDwiariyanto, Cipto, Mukarto Siswoyo, and Endang Sutrisno. "Theoretical Study of Policy in Tax Payment." In International Conference on Agriculture, Social Sciences, Education, Technology and Health (ICASSETH 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200402.023.
Full textSusanti, Indah, Laode Arahman Nasir, and Vera Partiana Sukardianti. "Implementation of Tax Regulations on Internet-based Business Activity Case Study: Google's Tax Avoidance In Indonesia." In 1st International Conference on Administrative Science, Policy and Governance Studies (ICAS-PGS 2017) and the 2nd International Conference on Business Administration and Policy (ICBAP 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icaspgs-icbap-17.2017.8.
Full textShabbir, Muhammad Khurram, Ishtiaq Ahmad, and Domicián Máté. "MONETARY POLICY, AUDIT QUALITY AND TAX AVOIDANCE: A CASE OF PAKISTAN." In 13th International Scientific Conference „Business and Management 2023“. Vilnius Gediminas Technical University, 2023. http://dx.doi.org/10.3846/bm.2023.968.
Full textLiu, Jing, Ke Fu, Pingping Lu, and Weixin Shang. "Supply chain analysis with export tax rebate policy." In 2015 IEEE International Conference on Industrial Engineering and Engineering Management (IEEM). IEEE, 2015. http://dx.doi.org/10.1109/ieem.2015.7385781.
Full textReports on the topic "Tax policy"
Hassett, Kevin, and Gilbert Metcalf. Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment? Cambridge, MA: National Bureau of Economic Research, June 1994. http://dx.doi.org/10.3386/w4780.
Full textHassett, Kevin, and R. Glenn Hubbard. Tax Policy and Investment. Cambridge, MA: National Bureau of Economic Research, July 1996. http://dx.doi.org/10.3386/w5683.
Full textHall, Bronwyn. Tax Policy for Innovation. Cambridge, MA: National Bureau of Economic Research, April 2019. http://dx.doi.org/10.3386/w25773.
Full textRobinson, Sarah, and Alisa Tazhitdinova. What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy. Cambridge, MA: National Bureau of Economic Research, May 2023. http://dx.doi.org/10.3386/w31268.
Full textKaplow, Louis. Transfer Motives and Tax Policy. Cambridge, MA: National Bureau of Economic Research, March 1999. http://dx.doi.org/10.3386/w6340.
Full textCongdon, William, Jeffrey Kling, and Sendhil Mullainathan. Behavioral Economics and Tax Policy. Cambridge, MA: National Bureau of Economic Research, September 2009. http://dx.doi.org/10.3386/w15328.
Full textSummers, Lawrence. Tax Policy and International Competitiveness. Cambridge, MA: National Bureau of Economic Research, August 1986. http://dx.doi.org/10.3386/w2007.
Full textDowns, Thomas, and Patric Hendershott. Tax Policy and Stock Prices. Cambridge, MA: National Bureau of Economic Research, December 1986. http://dx.doi.org/10.3386/w2094.
Full textLeonard, Herman, and Richard Zeckhauser. Amnesty, Enforcement and Tax Policy. Cambridge, MA: National Bureau of Economic Research, December 1986. http://dx.doi.org/10.3386/w2096.
Full textFullerton, Don. Tax Policy Toward Art Museums. Cambridge, MA: National Bureau of Economic Research, June 1990. http://dx.doi.org/10.3386/w3379.
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