Relevant bibliographies by topics / Taxes policy

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Taxes policy'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Taxes policy"

1

Talmor, Eli, and Sheridan Titman. "Taxes and Dividend Policy." Financial Management 19, no. 2 (1990): 32. http://dx.doi.org/10.2307/3665632.

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Wu, Chunchi. "Taxes and dividend policy." International Review of Economics & Finance 5, no. 3 (1996): 291–305. http://dx.doi.org/10.1016/s1059-0560(96)90035-0.

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Timilsina, Govinda R. "Carbon Taxes." Journal of Economic Literature 60, no. 4 (2022): 1456–502. http://dx.doi.org/10.1257/jel.20211560.

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There is a growing interest in using carbon taxes to reduce greenhouse gas emissions, not only in industrialized economies but also in developing economies. Many countries have considered carbon pricing, including carbon taxes, as policy instruments to meet their emission reduction targets set under the Paris Climate Agreement. However, policy makers, particularly from developing countries, are seeking clarity on several issues—particularly the impacts of carbon taxes on the economy, the distribution of these impacts across households, carbon tax design architectures, the effects of carbon tax
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Zimring, Franklin E., and William Nelson. "Cigarette taxes as cigarette policy." Tobacco Control 4, Suppl 1 (1995): S25—S35. http://dx.doi.org/10.1136/tc.4.suppl1.s25.

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McKnight, Stephen. "ARE CONSUMPTION TAXES PREFERABLE TO INCOME TAXES FOR PREVENTING MACROECONOMIC INSTABILITY?" Macroeconomic Dynamics 21, no. 4 (2016): 1023–58. http://dx.doi.org/10.1017/s1365100515000802.

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This paper examines the local determinacy implications of using consumption taxes and income taxes to finance a balanced budget fiscal policy for a variety of popular monetary policy rules. It is shown using a New Keynesian framework that the severity of the indeterminacy problem that arises under each tax system depends not only on the specification of the interest-rate feedback rule, but also on the magnitude of the steady state tax rate, the steady state government debt–output ratio, and the degree of price stickiness. Significant differences in the determinacy criteria across the two tax s
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Arredondo, Armando. "Labor Taxes Versus General Taxes For Universal Health Coverage." Health Affairs 39, no. 10 (2020): 1840. http://dx.doi.org/10.1377/hlthaff.2020.01306.

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Hoaas, David J., and David G. Davies. "United States Taxes and Tax Policy." Southern Economic Journal 54, no. 2 (1987): 503. http://dx.doi.org/10.2307/1059344.

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Auten, Gerald E., and Joseph J. Cordes. "Policy Watch: Cutting Capital Gains Taxes." Journal of Economic Perspectives 5, no. 1 (1991): 181–92. http://dx.doi.org/10.1257/jep.5.1.181.

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From 1922 to 1986, long-term capital gains were taxed at lower rates than other income, generally by allowing a portion of long-term capital gains to be excluded from taxable income. While taxing capital gains at the same rates as other income has been hailed by some as a major accomplishment of tax reform, it has been criticized by others as one of its main flaws. As a result, there have been proposals each year since 1986 to restore some type of capital gains preference. These proposals have sparked a lively debate centered on three main questions: Would reducing the capital gains tax lower
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Grossman, Michael, Jody L. Sindelar, John Mullahy, and Richard Anderson. "Policy Watch: Alcohol and Cigarette Taxes." Journal of Economic Perspectives 7, no. 4 (1993): 211–22. http://dx.doi.org/10.1257/jep.7.4.211.

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Increased excise taxes on cigarettes and alcohol have been suggested as a means to finance (at least partially) the Clinton administration's proposed program of health care reform. We consider the revenue potential of cigarette and alcohol tax hikes and explore the effects on consumption and related outcomes. We present estimates of the social costs and implied optimal tax rates on cigarettes and alcohol. The bulk of the evidence presented here does support higher taxes on cigarettes and alcohol.
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Nellor, David. "Energy Taxes and Macroeconomic Policy Objectives." IMF Policy Discussion Papers 1994, no. 009 (1994): 1. http://dx.doi.org/10.5089/9781451970326.003.

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Dissertations / Theses on the topic "Taxes policy"

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Jibao, Samuel Sangawulo. "Enhancing sustainable fiscal policy in South Africa." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/32164.

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In this study, fiscal sustainability is defined consistent with the government intertemporal budget constraint framework which is related to the solvency of the government. Fiscal sustainability analysis in this context, therefore, considers the revenue side of the budget as well as the expenditure obligations. On the revenue side, the study highlights that fiscal authorities in South Africa continue to rely on income, profit and wealth taxes as they account for a larger share of government revenue compared to indirect taxes. However, immediately prior to the first democratic South Afri
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Sandu, Suwin. "Assessment of carbon tax as a policy option for reducing carbon-dioxide emissions in Australia." Electronic version, 2007. http://hdl.handle.net/2100/535.

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University of Technology, Sydney. Faculty of Engineering.<br>This research has analysed the economy-wide impacts of carbon tax as a policy option to reduce the rate of growth of carbon-dioxide emissions from the electricity sector in Australia. These impacts are analysed for energy and non energy sectors of the economy. An energy-oriented Input–Output framework, with ‘flexible’ production functions, based on Translog and Cobb-Douglas formulations, is employed for the analysis of various impacts. Further, two alternative conceptions of carbon tax are consid
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Cotet, Anca M. "Death and taxes the impact of government policy on health /." Connect to this title online, 2007. http://etd.lib.clemson.edu/documents/1181666335/.

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Bokan, Nikola. "On taxes, labour market distortions and product imperfections." Thesis, University of St Andrews, 2010. http://hdl.handle.net/10023/3053.

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This thesis aims to provide new and useful insights into the effects that various tax, labour and product market reforms have on the overall economic performance. Additionally, it aims also to provide insights about the optimal monetary and fiscal policy behaviour within the economy characterized with various real labour market frictions. We analyze the benefits of tax reforms and their effectiveness relative to product or other labour market reforms. A general equilibrium model with imperfect competition, wage bargaining and different forms of tax distortions is applied in order to analyze th
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Kaplanis, Costas Polydefkis. "The effects of dividend policy and taxes on capital market equilibrium." Thesis, London Business School (University of London), 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.338292.

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Volkerink, Bjørn. "Deficits and taxes : essays on the political economy of fiscal policy." Capelle a/d Ijssel : Labyrint Publication, 2001. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009864507&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Huston, George Ryan. "The impacts of recent tax legislation on dividend policy and investment." [College Station, Tex. : Texas A&M University, 2007. http://hdl.handle.net/1969.1/ETD-TAMU-1217.

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Knight, Russell Henry. "Export Taxes In Argentina: A Case Study." Virginia Tech, 2005. http://hdl.handle.net/10919/37121.

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With the recent agreement on a framework in the Doha Round for the WTO, trade liberalization is taking another step forward. Unfortunately, export taxes get overlooked as only five countries have this protectionist/rent seeking policy: Argentina, Malaysia, Indonesia, Russia and Ukraine (USDA FAS, 2004). However, the impact of these policies can be felt all over the world. The focus of the case study is on the differential export taxes (DET) placed on soybeans by the Government of Argentina and analyzing the impact of government intervention on trade. Argentina is the third-largest producer
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Korch, Enevoldsen Martin. "Theory of environmental agreement and taxes : CO2 policy performance in comparative perspective /." Århus : Dept. of Political Science, Univ. of Århus, 2003. http://www.gbv.de/dms/zbw/385934769.pdf.

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Chainani, Anjali A. "Sugar-Sweetened Beverage Taxes| Learning from Passage and Failure in California Cities." Thesis, University of the Sciences in Philadelphia, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13859719.

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<p> Since 2014, voters in four California cities approved ballot measures seeking to levy a penny-per-ounce tax on sugar-sweetened beverages (SSBs). Prior to these instances of success, over 128 local and state SSB tax proposals in the U.S. failed passage since 2009. The recent success of SSB tax passage in California presented an opportunity to explore factors associated with SSB tax passage, and to explore if John Kingdon&rsquo;s Multiple Streams Approach (MSA) applied in cases where the tax passed. The study also identified how Kingdon&rsquo;s theory may be modified in cases involving local
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Books on the topic "Taxes policy"

1

R, Stoll Hans, and Whaley Robert E, eds. Taxes, financial policy, and small business. Lexington Books, 1985.

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1941-, Sproule-Jones Mark, Maslove Allan M, and Ontario Fair Tax Commission, eds. Taxes as instruments of public policy. Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario, 1994.

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Grinblatt, Mark. Debt policy, corporate taxes, and discount rates. National Bureau of Economic Research, 2002.

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World Energy Council. New Zealand National Committee., Natural Resource Users Group (New Zealand), and Seminar on Policy on Carbon Dioxide Taxes and Credits (1996 : Wellington, N.Z.), eds. Policy on carbon dioxide taxes and credits. s.n.], 1996.

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Bank, Steven A. War and taxes. Urban Institute Press, 2008.

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Bank, Steven A. War and taxes. Urban Institute Press, 2008.

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United States. General Accounting Office., ed. Tax policy: Choosing among consumption taxes : staff study. The Office, 1987.

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United States. General Accounting Office., ed. Tax policy: Choosing among consumption taxes : staff study. The Office, 1987.

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United States. General Accounting Office., ed. Tax policy: Choosing among consumption taxes : staff study. The Office, 1987.

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Altshuler, Rosanne. Repatriation taxes, repatriation strategies and multinational financial policy. National Bureau of Economic Research, 2001.

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Book chapters on the topic "Taxes policy"

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Goerke, Laszlo. "Policy Implications." In Taxes and Unemployment. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-0787-1_7.

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Goodwin, Neva, Jonathan M. Harris, Julie A. Nelson, Pratistha Joshi Rajkarnikar, Brian Roach, and Mariano Torras. "Taxes and Tax Policy." In Microeconomics in Context, 5th ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003252207-16.

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Goodwin, Neva, Jonathan M. Harris, Julie A. Nelson, Pratistha Joshi Rajkarnikar, Brian Roach, and Mariano Torras. "Taxes and Tax Policy." In Principles of Economics in Context. Routledge, 2019. http://dx.doi.org/10.4324/9780429438752-13.

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Schwartz, Alex F. "Taxes and Housing." In Housing Policy in the United States, 4th ed. Routledge, 2021. http://dx.doi.org/10.4324/9781003097501-4.

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Saadi, Samir, and Shantanu Dutta. "Taxes and Clientele Effects." In Dividends and Dividend Policy. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118258408.ch8.

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Thalmann, Philippe. "Environmental Taxes: Analytical Framework." In Environmental Policy Between Regulation and Market. Birkhäuser Basel, 1997. http://dx.doi.org/10.1007/978-3-0348-9012-0_2.

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Afonso, Whitney B. "Local Sales Taxes." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-319-31816-5_3298-1.

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Afonso, Whitney B. "Local Sales Taxes." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_3298.

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Katsoulacos, Yiannis, and Anastasios Xepapadeas. "Emission taxes and market structure." In Environmental Policy and Market Structure. Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-015-8642-9_1.

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Gruber, Jonathan, and Sendhil Mullainathan. "Do Cigarette Taxes Make Smokers Happier?" In Happiness and Public Policy. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230288027_6.

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Conference papers on the topic "Taxes policy"

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Huynh, Dat T., and Marianthi Ierapetritou. "Integrated Ex-Ante Life Cycle Assessment and Techno-Economic Analysis of Biomass Conversion Technologies Featuring Evolving Environmental Policies." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.127765.

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Biorefineries can reduce carbon dioxide emissions while serving the global chemical demand market. Governments are also using carbon pricing policies, such as carbon taxes, cap-and-trade models, and carbon caps, as a strategy to reduce emissions. The use of biomass feedstocks in conjunction with carbon capture usage and storage technologies are mitigation strategies for global warming. Businesses can invest in these technologies to accommodate the adoption of these policies. Rapid action is necessary to halt global warming, which results in aggressive policies. In this work, a multi-period pro
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Kaelin, Alison B., and Daniel O’Malley. "Regulatory Update: Current and Emerging Trends in Occupational and Environmental Health." In Paint and Coatings Expo (PACE) 2008. SSPC, 2008. https://doi.org/10.5006/s2008-00030.

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Abstract This paper takes a look at emerging environmental, health and safety issues that may impact painting contactors and facility owners. Specific topics include OSHA’s hexavalent chromium standard, recent rulings related to multi-employer worksite policy and OSHA’s use of threshold limit values (TLVs®). The expected final rule on employer-paid personal protective equipment (PPE), the proposed confined space entry standard for construction, the proposed revisions to the hazard communication standard, and the American National Standards Institute standard on Hearing Loss Prevention in Const
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Ptak, Michał. "Transportation Fuel Taxes in Poland as Climate Policy Instruments." In Hradec Economic Days 2018, edited by Petra Maresova, Pavel Jedlicka, and Ivan Soukal. University of Hradec Kralove, 2018. http://dx.doi.org/10.36689/uhk/hed/2018-02-020.

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Vatavu, Sorana. "TOWARDS A SUSTAINABLE TAXATION POLICY: HOW TAXES CAN INFLUENCE HAPPINESS?" In 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. STEF92 Technology, 2019. http://dx.doi.org/10.5593/sws.iscss.2019.1/s03.067.

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Görkem, Hilal. "Environmental Taxes as a Fiscal Policy Instrument: The Case of the Baltic States." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01662.

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The aim of this study is to evaluate environmental taxation in the Baltic States (Estonia, Latvia, Lithuania). First, environmental policies and environmental tax reforms of these countries will be generally overviewed. After addressing the legal regulations related environmental taxation, the composition of environmental taxes, the share of environmental taxes in total tax revenue and GDP will be put forward. In the light of these indicators, the situation of the Baltic countries in EU will be assessed. The reports of the European Commission, Eurostat database, and OECD Database on instrument
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Velarde Aramayo, Silvia. "European Taxes and Incentives to Support the Environmental Transition." In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.189.

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The EU-27 has multiple environmental policy instruments among which revenues-based mechanisms and direct or indirect subsidies stand out. In the first group, around 142 taxes have been identified, whose objec­tive is to reduce GHG emissions. The second group includes tax incentives divided into five very broad categories. To this must be added the spending on environmental protection that has grown until reaching 269 EUR billion in the last year (analyzed by Eurostat). The tax structures in the EU-27, Iceland, Norway, and United Kingdom are quite similar and show how the main segment comes fro
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Шумилина, Вера, Vera Shumilina, Алина Рощупкина, and Alina Roschupkina. "TAXES AS A FACTOR OF ECONOMIC AND FINANCIAL SECURITY." In Mathematics in Economics. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c24b1cf28fc52.31439246.

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The article discusses the state and tax policy in the field of economic and financial security. The essence of the components of national security is considered: economic, financial and tax. The assessment of the effectiveness of tax security factors is presented.
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Medvețcaia, Aliona. "The role of ecological taxes in time of war and during the period of military conflicts." In Conferința științifică națională cu participare internațională "Integrare prin cercetare și inovare", dedicată Zilei Internaționale a Științei pentru Pace și Dezvoltare. Moldova State University, 2025. https://doi.org/10.59295/spd2024j.97.

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War and taxes have always been closely related. Military conflicts require significant financial resources, leading to changes in fiscal policy. Introducing new taxes and increasing existing taxes are necessary measures to finance the war effort. In the context of war, the impact of environmental taxation becomes even more complex, given the devastating environmental consequences and the need to finance military spending. After the end of the Second World War, many European countries were faced with the need to restore natural resources, which led to the introduction of environmental taxes. En
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Liu, Yi, and Liangqing Shi. "Road Tolls or Fuel Taxes? Evolutionary Game Analysis of Toll Highway Policy Adjustment in China." In 20th COTA International Conference of Transportation Professionals. American Society of Civil Engineers, 2020. http://dx.doi.org/10.1061/9780784483053.441.

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Çelik, Sabahat Binnur. "Turkey's Direct and Indirect Taxation Policy in terms of Tax Justice." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01564.

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Public finance is a branch of science which examines the activities' economic and finance aspects of the public sector. Public finance has three main objectives such as keeping the economy in balance, providing justice in the distribution of income and providing the economic development / growth. State has to create and apply some finance and economic policies according to those objectives.&#x0D; State can use mainly three tools which are public incomes (mostly taxes), public expenditures and public debt for to keep and to protect the economy in balance. While keeping and protecting the econom
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Reports on the topic "Taxes policy"

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Gavin, William T., Finn E. Kydland, and Michael R. Pakko. Monetary Policy, Taxes, and the Business Cycle. Federal Reserve Bank of St. Louis, 2004. http://dx.doi.org/10.20955/wp.2004.017.

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Grinblatt, Mark, and Jun Liu. Debt Policy, Corporate Taxes, and Discount Rates. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w9353.

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Altshuler, Rosanne, and Harry Grubert. Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy. National Bureau of Economic Research, 2001. http://dx.doi.org/10.3386/w8144.

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Graham, John, Mark Lang, and Douglas Shackelford. Employee Stock Options, Corporate Taxes and Debt Policy. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w9289.

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Alesina, Alberto, and Silvia Ardagna. Large Changes in Fiscal Policy: Taxes Versus Spending. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w15438.

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Phillips, David. Taxes and labour supply: theory, evidence and policy. The IFS, 2009. http://dx.doi.org/10.1920/ps.ifs.2024.1089.

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Espino, Emilio, and Martín González Rozada. Normative Fiscal Policy and Growth: Some Quantitative Implications for the Chilean Economy. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011508.

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This paper explores the qualitative and quantitative implications of optimal taxation in a developing economy when economic growth is endogenously determined. We differentiate this class of economies from a developed economy in two aspects: informal sector is quantitatively significant and tax-collecting technologies are more rudimentary. We characterize competitive equilibrium allocations and Ramsey allocations in the context of a small open economy in which the interest rate is endogenously determined, some workers can be hired in the informal market, and imperfect tax-collecting technology
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Sumner, Jenny, Lori Bird, and Hillary Smith. Carbon Taxes. A Review of Experience and Policy Design Considerations. Office of Scientific and Technical Information (OSTI), 2009. http://dx.doi.org/10.2172/1219290.

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Sumner, J., L. Bird, and H. Smith. Carbon Taxes: A Review of Experience and Policy Design Considerations. Office of Scientific and Technical Information (OSTI), 2009. http://dx.doi.org/10.2172/970341.

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Fullerton, Don, and Seung-Rae Kim. Environmental Investment and Policy with Distortionary Taxes and Endogenous Growth. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12070.

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