Academic literature on the topic 'Taxation, United States, 1920'

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Journal articles on the topic "Taxation, United States, 1920"

1

Avi-Yonah, Reuven, and Mohanad Salaimi. "Article: Minimum Taxation in the United States in the Context of GloBE." Intertax 50, Issue 10 (2022): 673–77. http://dx.doi.org/10.54648/taxi2022067.

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The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or ‘GILTI’) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or ‘BEAT’). These were seen as the precursors to the Income Inclusion Rule (IIR) and the Under Tax Payments Rule (UTPR). Thus, unlike Pillar I which was perceived as a device to impose
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2

Tsai, Yi-Chan, C. C. Yang, and Hsin-Jung Yu. "Rising skill premium and the dynamics of optimal capital and labor taxation." Quantitative Economics 13, no. 3 (2022): 1061–99. http://dx.doi.org/10.3982/qe1326.

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With capital‐skill complementarity, the secular decline in the price of capital equipment due to equipment‐specific technological progress (ESTP) keeps pushing up the demand for skilled relative to unskilled labor and raising the skill premium. This paper quantitatively characterizes the dynamics of optimal taxation in response. Two main results emerge, regardless of whether the Ramsey (1927) or the Mirrlees (1971) approach is adopted. First, a tax on capital equipment corrects the “pecuniary externalities” caused by ESTP. The correction prescribes a downward or an upward adjustment of tax rat
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3

Rasler, Karen A., and William R. Thompson. "War Making and State Making: Governmental Expenditures, Tax Revenues, and Global Wars." American Political Science Review 79, no. 2 (1985): 491–507. http://dx.doi.org/10.2307/1956662.

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Addressing the disputed relationship between war and the expansion of governmental expenditures and revenues, Box-Tiao intervention models are applied to a number of British (1700-1980), United States (1792-1980), French (1815-1979), and Japanese (1878-1980) spending and taxation series. Distinguishing between global and interstate wars, the more intensive and extensive bouts of warfare (global wars) tend to bring about abrupt, permanent impacts in contrast to the temporary changes associated with most interstate wars. The observed displacements are reflected in both war-related and nonwar-rel
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4

G. Gribov, Pavel, Andrey L. Lomakin, Marina Ya. Kurganskaya, and Maria Z. Kumelashvili. "The Influence of National Economy Specifics on the Interaction between Universities and Corporations in the Field of Innovation." International Journal of Criminology and Sociology 9 (April 5, 2022): 553–62. http://dx.doi.org/10.6000/1929-4409.2020.09.54.

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Questions of the influence of national economy features on innovation activity do not lose their relevance at the beginning of the XXI century. In different countries of the world, new approaches to stimulating innovation are emerging that take into account the peculiarities of national economies. However, the main problem of such activities remains the speed of movement of new technologies from universities to corporations and the further creation of new products and technologies. The number of patents obtained by various organizations is becoming one of the main indicators of the development
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CHRISTIANS, ALLISON, SAMUEL A. DONALDSON, PHILIP F. POSTLEWAITE, and Cynthia Blum. "United States International Taxation." Journal of the American Taxation Association 32, no. 2 (2010): 93–94. http://dx.doi.org/10.2308/jata.2010.32.2.93.

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6

Anderson, John E. "Casino Taxation in the United States." National Tax Journal 58, no. 2 (2005): 303–24. http://dx.doi.org/10.17310/ntj.2005.2.09.

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7

N. Wolff, Edward. "Wealth taxation in the United States." Public Sector Economics 44, no. 2 (2020): 153–78. http://dx.doi.org/10.3326/pse.44.2.1.

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8

Miller, Richard G. "Pivotal Decades: The United States, 1900–1920." History: Reviews of New Books 19, no. 3 (1991): 103. http://dx.doi.org/10.1080/03612759.1991.9949232.

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9

YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.

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Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proport
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10

Kaye, Tracy. "Taxation and Development Incentives in the United States." American Journal of Comparative Law 62, no. 1 (2014): 617–41. http://dx.doi.org/10.5131/ajcl.2013.0038.

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