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Journal articles on the topic 'Tax policy'

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Published: 4 June 2021
Last updated: 25 May 2024

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1

Teriokhin, Serhyi. "Tax Policy." Eastern European Economics 38, no. 1 (January 2000): 34–50. http://dx.doi.org/10.1080/00128775.2000.11648710.

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2

MCGUIRE, 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.

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3

Economides, 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.

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4

Reynolds, 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.

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5

Ippolito, Dennis S. "Tax Policy and Spending Policy." American Politics Quarterly 19, no. 4 (October 1991): 458–68. http://dx.doi.org/10.1177/1532673x9101900406.

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6

Burman, Leonard E. "Surplus Tax Policy?" National Tax Journal 52, no. 3 (September 1, 1999): 405–11. http://dx.doi.org/10.1086/ntj41789731.

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7

Schratzenstaller, Margit. "Sustainable tax policy." Revue de l'OFCE 141, no. 5 (2015): 57. http://dx.doi.org/10.3917/reof.141.0057.

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8

Conklin, 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.

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9

Pechman, Joseph A. "Tax Policy Clarified." Brookings Review 6, no. 1 (1988): 47. http://dx.doi.org/10.2307/20080017.

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10

Zagorodneva, 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.

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11

Ellison, Robin. "Editorial: Tax policy." Pensions: An International Journal 11, no. 2 (February 2006): 95–98. http://dx.doi.org/10.1057/palgrave.pm.5940010.

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12

Lisi, Gaetano. "Tax morale, tax compliance and the optimal tax policy." Economic Analysis and Policy 45 (March 2015): 27–32. http://dx.doi.org/10.1016/j.eap.2014.12.004.

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13

Raicevic, Bozidar, Brankica Gagic, and Danijel Pantic. "System and tax policy and population policy." Stanovnistvo 36, no. 1-2 (1998): 81–104. http://dx.doi.org/10.2298/stnv9802081r.

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System and tax policy may be used for numerous purposes. That is, especially, the case with contemporary tax systems which are, among other features, based at the synthetic (global) taxation of the economic capacity of the natural persons. Besides the basic, fiscal, many other goals, may be reached through the taxation, including those which fall in the scope of the population policy. In this paper, modern tendencies have been analysed in achieving the goals of the population policy, which provide solutions in respect of the following tax instruments: personal income tax, corporate income tax, property tax and turnover tax. It has been emphasized that relatively numerous and differentiated possibilities exist in respect of the annual personal income tax and far less, with the other forms of taxation.
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14

Juanda, Bambang, Lukytawati Anggraeni, Putri Mahestyanti, and Benny Robby Kurniawan. "A study on tax compliance in tax amnesty policy." Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 10, no. 3 (August 31, 2022): 131–46. http://dx.doi.org/10.22437/ppd.v10i3.19572.

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The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian citizens, while also accelerating tax reforms to increase tax participation’s rate. This paper examines the effects of factors (wealth, tariff period system, tax fines, audit probability, and taxpayers’ expectation of future tax amnesty) on tax compliance. Tax compliance is measured by the percentage of assets unit, the percentage of assets value reported by taxpayers, and the taxpayer participation rate in tax amnesty policy. This behavioral economics study uses an experimental approach because it is impossible to use conventional methods. The result showed that the taxpayers with higher wealth have lower compliance and prefer to participate in tax amnesty programs at the lowest tariff rate. The government's effort to impose fines and audits shows a greater effect on tax compliance. The tax amnesty policy should only be implemented once because if people expect a similar policy to be applied in the future, they will wait for the policy so that tax compliance is low. A tax amnesty policy­—while it can increase tax revenues in the short term—could reduce tax compliance, especially if the government imposes a second tax amnesty in the future.
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15

Clausing, Kimberly A. "Multinational Firm Tax Avoidance and Tax Policy." National Tax Journal 62, no. 4 (December 2009): 703–25. http://dx.doi.org/10.17310/ntj.2009.4.06.

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16

Tamai, Toshiki, and Gareth Myles. "Unemployment, tax competition, and tax transfer policy." Journal of Public Economic Theory 24, no. 3 (December 20, 2021): 470–503. http://dx.doi.org/10.1111/jpet.12563.

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17

Felis, Paweł, Joanna Szlęzak-Matusewicz, and Henryk Rosłaniec. "Can Local Tax Policy Be Efficient? Polish Communes' Agricultural Tax Policy." Lex localis - Journal of Local Self-Government 16, no. 4 (October 23, 2018): 649–71. http://dx.doi.org/10.4335/16.4.649-671(2018).

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In this article we present the research of local agricultural tax policy in Poland. It is a specific kind of tax as its volume depends on an artificial measure, i.e. the price of rye. The article aims to find out if with this construction of tax the local tax policy may be efficient. Our research proves that the lower the share of agricultural tax in property taxes, the more efficient is the tax policy. The reduction in the agricultural tax correlates positively with the growth in agricultural tax in the current year, and also to a lesser extent in the next year. Higher rye prices result in an increased reduction in agricultural tax rates as well as in tax revenues, and the tendency is reversed in the following year.
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18

Hassett, Kevin A., and Gilbert E. Metcalf. "Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment." Economic Journal 109, no. 457 (July 1, 1999): 372–93. http://dx.doi.org/10.1111/1468-0297.00453.

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19

Bazel, Philip, and Jack Mintz. "Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?" Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (April 2019): 41–55. http://dx.doi.org/10.32721/ctj.2019.67.1.pf.bazel.

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The authors examine the implications of Canada's response to the 2017 US tax reform. Canada's focus on accelerated tax depreciation will achieve lower marginal effective tax rates on capital for taxpaying companies, well below the US levels achieved with the Tax Cuts and Jobs Act that came into effect on January 1, 2018. By ignoring neutrality, the government offsets some of the potential gains by reducing the tax burden on capital, thereby failing to maximize efficiency gains from a better corporate tax system. Further, Canada's approach fails to respond to competitiveness effects of US reforms on corporate tax base erosion in Canada as companies shift profits to the United States. The low US tax rate on intangible income will draw certain functions to the United States. A more comprehensive approach to corporate tax reform, including some reduction in corporate income tax rates, would have been a preferable response.
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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 (March 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 evasion penalties, participating in a TA provides a higher level of utility for the delinquent taxpayers. Also, due to a secondary tax evasion usually accompanying with TA, we show that during the initial assessment period of a TAP the tax revenue drastically increases and when the assessment period is approaching the tax revenue stably declines and ultimately converges to a fixed value. Furthermore, we show that if delinquent taxpayers participate in the TAP and the penalties are larger than the expected tax revenue of the government, it increases the tax revenue without reducing the welfare of other taxpayers, so as to achieving Pareto improvement.
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21

Chynchyk, Anatolii, and Lyudmyla Bilanych. "TAX POLICY IN THE CONTEXT OF GLOBALIZATION CHALLENGES." Economics and Finance 9, no. 1 (2021): 12–17. http://dx.doi.org/10.51586/2311-3413.2021.9.1.12.17.

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The main globalization challenges and opportunities for the formation of state tax policy in conjunction with the tax strategy are highlighted in the article. The problems and consequences of tax competition between states are studied. The peculiarities of the formation of national tax policy are summarized and the challenges posed by globalization processes are analyzed.
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22

Vermeend, Willem. "Tax policy in Europe." EC Tax Review 7, Issue 3 (September 1, 1998): 151–59. http://dx.doi.org/10.54648/ecta1998025.

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23

Tan, How Teck. "Singapore's Tax Treaty Policy." Intertax 29, Issue 5 (May 1, 2001): 184–91. http://dx.doi.org/10.54648/333790.

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24

Kay, J. A. "Tax Policy: A Survey." Economic Journal 100, no. 399 (March 1990): 18. http://dx.doi.org/10.2307/2233594.

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25

Monsingh Peter, Vasanthi, Ian A. Kerr, and Michael Thorpe. "Tax Policy in India." Asian Journal of Public Administration 24, no. 1 (June 2002): 111–38. http://dx.doi.org/10.1080/02598272.2002.10800396.

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26

Hudson, R. B. "Aging and Tax Policy." Public Policy & Aging Report 18, no. 4 (September 1, 2008): 2. http://dx.doi.org/10.1093/ppar/18.4.2.

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27

Dunning, Richard. "Housing and Tax Policy." Housing Studies 26, no. 5 (July 2011): 798–800. http://dx.doi.org/10.1080/02673037.2011.580534.

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28

Neumann, Rebecca, Jill Holman, and James Alm. "Globalization and tax policy." North American Journal of Economics and Finance 20, no. 2 (August 2009): 193–211. http://dx.doi.org/10.1016/j.najef.2009.02.001.

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29

Enthoven, Alain. "Health Tax Policy Mismatch." Health Affairs 4, no. 4 (January 1985): 5–14. http://dx.doi.org/10.1377/hlthaff.4.4.5.

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30

ALPANDA, SAMI, and SARAH ZUBAIRY. "Housing and Tax Policy." Journal of Money, Credit and Banking 48, no. 2-3 (March 2016): 485–512. http://dx.doi.org/10.1111/jmcb.12307.

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31

Ellison, Robin. "Tax policy and pensions." Pensions: An International Journal 8, no. 3 (April 2003): 199–202. http://dx.doi.org/10.1057/palgrave.pm.5940228.

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32

Hansen, T. "Norwegian Local Tax Policy." Environment and Planning C: Government and Policy 5, no. 4 (December 1987): 481–90. http://dx.doi.org/10.1068/c050481.

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A broad outline of the main elements of the Norwegian local tax system is first given. This is followed by a discussion of some of the changes that have taken place in the relative distribution of various sources of local revenue since the mid-seventies. It is shown that although local government's share of total national income tax revenues has increased over recent years, such taxes have decreased as a proportion of total local revenues. This relative decline in the importance of local income taxes has been compensated, in particular, by increases in state grants. Thus, whereas in 1977 taxes accounted for 53% of total local current revenues, by 1982 this proportion had dropped to 47%. Over the same period, central government grants increased from 31% to 35% of current revenues. It is also shown that fees and charges are becoming increasingly important as sources of local revenues. These relative changes in the composition of local revenues have not been uniform across all municipalities. Whereas the larger cities were subject to real cutbacks in tax revenues, taxes continued to increase in the smallest and most peripheral municipalities, despite a government decision in 1978 to lower the maximum local tax rate. Overall, it is suggested that the long-term effect of the policy of central government, as regards local revenues, has been to bring about a rather massive redistribution of revenues, solely benefitting the smallest and already the most well-off municipalities.
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33

Hines Jr., James R. "Contemporary U.S. tax policy." Journal of Policy Analysis and Management 24, no. 3 (June 2005): 624–27. http://dx.doi.org/10.1002/pam.20124.

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34

McLure, Charles E. (Jr ). "Tax Policy for Russia." World Economy and International Relations, no. 8 (1993): 36–45. http://dx.doi.org/10.20542/0131-2227-1993-8-36-45.

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35

Pasichnyi, Mykola, and Andriy Nikitishin. "The tax policy dominants." University Economic Bulletin, no. 55 (December 29, 2022): 131–39. http://dx.doi.org/10.31470/2306-546x-2022-55-131-139.

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The research subject includes the theoretical basis and mechanism of tax policy formation and realization. The study aims to determine tax policy priorities, considering the modern war challenges. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are applied. Results. In the paper we distinguished the dominants of tax policy, taking the challenges of martial law and the special period into account. Also, we systematized the institutional changes in the tax policy after the full-scale war. It was determined that adaptability is the key principle of tax policy formation in Ukraine now. We compared the budget revenues’ indicators of the State Budget of Ukraine after the beginning of the hybrid and full-scale aggression. Authors justified the urgency of suspending the increase in excise tax on tobacco, considering the level of shadow market. The need for a comprehensive tax reform in the post-war reconstruction period has been determined. Practical implications. Tax policy and instruments of its implementation. Conclusions. It is advisable to ensure institutional transformations of tax policy in order to increase its transparency, fairness, and fiscal capacity. It is important to improve the technological component of the tax service development, which would effectively administer taxes and fees, provide high-quality and convenient administrative services to taxpayers. In modern conditions the dominants of tax policy should be: effective fiscal management by increasing the level of work automation, creating conditions for ensuring a stable and protected IT infrastructure, further improvement of the internal control system of the State Tax Service of Ukraine; new quality of taxes and fees administration, taking into account the large-scale challenges associated with the introduction of martial law; comprehensive fight against tax evasion based on the implementation of international standards and improvement of existing analytical tools. The war duration and the significant increase of fiscal deficit determine the need to enhance the fiscal space, which is a vital direction for further research.
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36

Mikesell, John L. "Tax Expenditure Budgets, Budget Policy, and Tax Policy: Confusion in the States." Public Budgeting Finance 22, no. 4 (December 2002): 34–51. http://dx.doi.org/10.1111/1540-5850.00088.

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37

Prince, Michael J. "Tax Policy as Social Policy: Canadian Tax Assistance for People with Disabilities." Canadian Public Policy / Analyse de Politiques 27, no. 4 (December 2001): 487. http://dx.doi.org/10.2307/3552538.

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38

Žofčinová, Vladimíra, Zuzana Horváthová, and Andrea Čajková. "Selected Social Policy Instruments in Relation to Tax Policy." Social Sciences 7, no. 11 (November 19, 2018): 241. http://dx.doi.org/10.3390/socsci7110241.

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Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects.
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39

Jacobs, Bas. "From Optimal Tax Theory to Applied Tax Policy." FinanzArchiv 69, no. 3 (2013): 338. http://dx.doi.org/10.1628/001522113x671155.

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40

Alinsato, Alastaire Sèna, and Agbokpanzo Ahouidji Tanguy. "Tax Policy in WAEMU: Tax Coordination or Competition?" African Multidisciplinary Tax Journal 2, no. 1 (2022): 105–19. http://dx.doi.org/10.47348/amtj/v2/i1a6.

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The objective of this paper is to examine the effect of digitalisation on tax revenue mobilisation in Africa. Using panel data from 40 selected african countries over the period 1980-2017, econometric estimates were implemented using the generalised method of moments. Our results indicated that digitisation has both a positive and significant effect on tax revenue mobilisation in Africa over the study period. They also revealed that economic activity, level of education, financial and industrial development are the channels through which digitalisation affects tax revenue mobilisation in Africa. These results urged policy makers to further promote the digitalisation of African economies for better tax revenue mobilisation. Finally, this study encourages African states to formulate policies with a focus on the factors that should lead to economic growth, human capital formation, financial and industrial development.
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41

Žunić Kovačević, Nataša, and Stjepan Gadžo. "Tax Amnesty as an Instrument of Tax Policy." Drustvena istrazivanja 26, no. 1 (March 28, 2017): 101–22. http://dx.doi.org/10.5559/di.26.1.06.

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42

Salbador, Debra A., Susan E. Anderson, William A. Raabe, and Michael S. Schadewald. "ATA Tax Policy Committee Report—Book-Tax Differences." ATA Journal of Legal Tax Research 13, no. 1 (June 1, 2015): 54–85. http://dx.doi.org/10.2308/jltr-51088.

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ABSTRACT This monograph examines the history of selected important book-tax differences since the inception of the income tax and the financial and tax reporting that has evolved over time that addresses these differences. The purpose is to provide a framework for discussion of policy issues regarding tax reporting and its relation to financial reporting. The focus of this paper is financial and tax reporting requirements. Because the starting point for tax reporting is financial reporting, changes in one have an immediate impact on the other. With movement toward corporate tax reform and continuing consideration of possible convergence with IFRS, it is important to engage in a discussion of this relation and its impact on tax reform.
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43

Marron, Donald B., and Eric J. Toder. "Tax Policy Issues in Designing a Carbon Tax." American Economic Review 104, no. 5 (May 1, 2014): 563–68. http://dx.doi.org/10.1257/aer.104.5.563.

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A carbon tax is a promising tool for discouraging the greenhouse gas emissions that cause climate change. In principle, a well-designed tax could reduce the risk of climate change, minimize the cost of emissions reductions, encourage innovation in low-carbon technologies, and raise new public revenue. But designing a real-world carbon tax poses significant challenges. We analyze those challenges from a public finance perspective, emphasizing three tax policy design issues: setting the tax rate, collecting the tax, and using the resulting revenue. The benefits of a carbon tax will depend on how policymakers address those issues.
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44

Brunori, David. "Principles of Tax Policy and Targeted Tax Incentives." State and Local Government Review 29, no. 1 (December 1997): 50–61. http://dx.doi.org/10.1177/0160323x9702900106.

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45

Dell’Anno, Roberto. "Tax evasion, tax morale and policy maker's effectiveness." Journal of Socio-Economics 38, no. 6 (December 2009): 988–97. http://dx.doi.org/10.1016/j.socec.2009.06.005.

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46

Woolley, Frances. "Policy Forum: Who Needs Property Tax Deferral?" Canadian Tax Journal/Revue fiscale canadienne 70, no. 4 (2022): 861–84. http://dx.doi.org/10.32721/ctj.2022.70.4.pf.fwoolley.

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There are good reasons to impose property taxes on owner-occupied housing. Yet population aging and declining rates of home ownership among younger Canadians mean that an increasing number of homes are owned by older Canadians, many of whom have modest incomes. This raises the question "How do these seniors get the wherewithal to pay their property taxes?" British Columbia, Alberta, and some other jurisdictions have addressed this issue through property tax deferral programs. These allow property taxes to be deferred until the home is sold, with the interest charged on the deferred amount generally being below market rates. The province or local municipality ensures that the deferred taxes will be repaid by taking a lien on the property. Property tax deferral would be expected to be attractive for seniors, because it usually allows them to tap into their home equity at a low cost and maintain their standard of living as they age. Yet the (scant) evidence available suggests that the takeup rates for property tax deferral programs are "extremely low." This article sets out the rationale for property tax deferral and describes current Canadian property tax deferral programs. The author discusses policy options, arguing that there is a rationale for having property tax deferrals in place, and substantial scope for redesigning property tax deferral programs so that their benefits reach those who need them.
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47

Clemons, Roy, and Terry Shevlin. "The Tax Policy Debate: Increasing the Policy Impact of Academic Tax Accounting Research." Journal of the American Taxation Association 38, no. 1 (December 1, 2015): 29–37. http://dx.doi.org/10.2308/atax-51359.

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ABSTRACT Motivation Academic accounting journals publish research with potential policy implications; however, the published manuscripts are often not considered by policymakers. We argue that the academic research currently being produced by accountants can have an increased policy impact. Objective Our objective is to discuss how the policy impact of the academic research currently being produced can be increased by effectively integrating, presenting, and disseminating information that is useful to policymakers. Contribution to the Academic Literature We offer the following recommendations to increase the policy impact of academic research: (1) integrate a discussion of the debate surrounding the tax policy issue under study into the manuscript; (2) explicitly offer detailed interpretations and implications of the research results; (3) proffer normative statements based on the empirical evidence; (4) provide a synopsis of the manuscript's contribution to the policy debate via a structured abstract; and (5) utilize additional communication channels to increase the visibility of the academic research to those interested in tax policy. Contribution to Decision Makers The recommendations offered in this paper can help to increase the probability that the academic tax accounting research currently being produced is both directly useful and effectively disseminated to those interested in the tax policymaking process.
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48

Leszczylowska, Anna. "Microsimulation as an instrument for tax policy analyses." Business and Economic Horizons 11, no. 1 (March 15, 2015): 14–27. http://dx.doi.org/10.15208/beh.2015.02.

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49

Ping, Wang. "Chinese Structural Tax Reduction Policy: Comments and Analysis." Russian Law 2013, no. 1 (April 1, 2013): 20–27. http://dx.doi.org/10.18572/1811-9077/2013-1-20-27.

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50

Karagiorgos, Alkiviadis, George Drogalas, Grigorios Lazos, and Ioanna Fotiadou. "Tax policy, tax disharmony and tax competition: The situation of Greek economy." Journal of Governance and Regulation 8, no. 2 (2019): 8–16. http://dx.doi.org/10.22495/jgr_v8_i2_p1.

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The European Union is a unique economic and political union, a single "internal" market with over than 510 million inhabitants. Further coordination in the field of taxation is required, since it is not yet integrated into the E.U. policy and remains under the responsibility of national governments. However, the economic and financial turmoil caused by the crisis of 2008 and the new challenges resulted from the globalization and digitalization of the economy, require profound reforms to tax systems. Thus, fiscal policy is a significant priority on the EU agenda: firstly, in order to stabilize public finances, stimulate growth and competitiveness and finance the European social welfare model as well as to tackle tax evasion and aggressive tax planning, developed mainly by multinationals. The present paper attempts to explore on a theoretical and empirical basis the challenges and possible developments towards harmonization in European taxation, at a critical juncture, not only for the integration but also for the existence of the European Union. More specifically, it investigates the Greek taxation and its structural weaknesses through empirical research conducted with questionnaires distributed among 225 tax officers, accountants, and accounting executives and statistical processing of their response. The results were examined through descriptive analysis, segmented in seven theoretical domains based on the examination of both audit literature and the present taxation state of Greece. The findings reveal that structural problems remain unresolved within the Greek tax system. However, it is understood that issues of distrust toward the taxation system may hinder harmonization processes.
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