Relevant bibliographies by topics / United tax

Contents

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

Academic literature on the topic 'United tax'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "United tax"

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Alieksieiev, I. V., S. V. Paranchuk, and O. S. Chervinska. "Tax and Non-Tax Flows of United Territorial Communities." Problems of Economy 3, no. 41 (2019): 186–93. http://dx.doi.org/10.32983/2222-0712-2019-3-186-193.

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Segal, Talya, and Warren Maroun. "Tax risk-management analysis: Comparison between the United States of America, the United Kingdom and South Africa." Journal of Economic and Financial Sciences 7, no. 2 (2014): 375–92. http://dx.doi.org/10.4102/jef.v7i2.146.

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Tax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this research is to explore policies and procedures relied on by tax authorities in the United States of America, the United Kingdom and South Africa to encourage a culture of compliance with tax laws. For this purpose, the research differentiates between specific and generic tax risks. These include transaction, operational, compliance, financial accounting, p
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Piketty, Thomas, and Emmanuel Saez. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective." Journal of Economic Perspectives 21, no. 1 (2007): 3–24. http://dx.doi.org/10.1257/jep.21.1.3.

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This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the 1960s. This dramatic drop in progressivity is due primarily to a drop in corporate taxes and in estate and gift taxes combined with a sharp change in the composition of top incomes away from capital income and toward labor income. The
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Peterson, Ted, and Zachary Bair. "United States Tax Rates and Economic Growth." SAGE Open 12, no. 3 (2022): 215824402211143. http://dx.doi.org/10.1177/21582440221114324.

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American politicians aim to create economic activity that will expand the economy and provide opportunities for citizens. Today (in 2022), President Joseph Biden presents an ambitious tax plan to grow the economy and provide for more equal opportunities. With Biden’s aim for a tax increase, this research examines the impacts of tax and other economic variables on economic wellbeing. In turn, this research provides a timely update on contributing factors to economic growth. Previous academic research shows the impacts of tax rates and common economic variables related to U.S. economic growth. W
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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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Michielse, Geerten. "TAX LAW IN A UNITED GERMANY." Tilburg Law Review 1, no. 2 (1992): 175–87. http://dx.doi.org/10.1163/221125992x00188.

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Washington, J. "United Kingdom: Sisters and inheritance tax." Trusts & Trustees 12, no. 9 (2006): 3. http://dx.doi.org/10.1093/tandt/ttl012.

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Davidson, D. "United Kingdom: Inheritance tax on trusts." Trusts & Trustees 12, no. 10 (2006): 4–5. http://dx.doi.org/10.1093/tandt/ttl013.

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Reisman, S. M. "Tax reforms in the United States." Trusts & Trustees 17, no. 5 (2011): 406–10. http://dx.doi.org/10.1093/tandt/ttr077.

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Bişgin, Aytül, and Fatma Turna. "Comparison of the Tax Auditing Process in the United States and Türkiye." Uluslararası Sosyal Siyasal ve Mali Araştırmalar Dergisi 5, no. 1 (2025): 63–78. https://doi.org/10.70101/ussmad.1631373.

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Tax auditing serves as a crucial mechanism for ensuring the sustainability of public finance and enhancing tax compliance, prompting governments to develop various methods to prevent tax losses and ensure tax equity. In the United States, tax audits are conducted by the Internal Revenue Service (IRS), with most audits taking the form of correspondence audits aimed at increasing voluntary tax compliance by minimizing disputes between taxpayers and the administration. In Türkiye, tax audits are regulated under the Tax Procedure Law and are conducted by the Tax Inspection Board. The explanatory i
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Dissertations / Theses on the topic "United tax"

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Tuinsma, Tijmen. "Do foreign tax evaders use the United States as a tax haven?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823.

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Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up e
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Barber, Joel Raymond. "Tax effects and term structure measurement." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184815.

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For investors in a given tax bracket, bonds with certain combinations of price and maturity may dominate other bonds. If markets are complete, S. M. Schaefer proved that a prohibition on short sales will give rise to tax-induced clienteles. Thus, bonds classified into groups by price and maturity may be held by investors in different tax brackets. Because of the tax advantages associated with discount bonds, there should be a tendency for high tax bracket investors to hold discount bonds and for low tax bracket investors to hold par and near-par bonds. An empirical consquence of this is that t
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Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.

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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period
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Downing, Jennifer. "Tax Evasion: the underlying problem in united states taxation /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_downi_tax.pdf.

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Lewis, Judy D. (Judy Dianne). "Examination of the Effects of Experience and Missing Information on Tax Preparer Judgment." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279220/.

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This research examines how experience and missing information affect judgments of tax return preparers. Tax return preparers may often be faced with the problem of incomplete information, and their responses to this problem may be conditioned by whether or not they recognize information is missing. Based on the Holland et al.'s cognitive theory of induction as applied to tax judgment by Marchant et al., it was hypothesized that experienced tax preparers would correctly classify more items as to their relevance to a specific tax issue than novice tax preparers. Additionally, it was hypothesized
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Downs, Brian. "The U.S. Corporate Tax System: Shortcomings and Alternatives." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/788.

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The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current U.S. tax system is inefficient and overly complex. This paper will show that the U.S. tax system has major shortcomings, and will explore the popular proposals for reform. After demonstrating the strengths and weaknesses of the proposals, this paper concludes that a territorial income tax system wi
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Trezevant, Robert Heath. "The effect of tax law changes on corporate investment and financing behavior: Empirical evidence from changes brought about by the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184897.

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This dissertation examines the relationship between debt and investment-related tax shields using changes in these classes of tax shields scaled by expected operating earnings following the passage of the Economic Recovery Tax Act(ERTA) in 1981. The substitution effect predicts that a negative relationship between changes in the two classes of tax shields will be observed in response to the increased investment-related tax shields offered by ERTA. Debt tax shields should decrease following ERTA since the probability of losing the tax benefit of tax shields would rise as investment-related tax
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Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

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Siddiqi, Mazhar Ali. "Dividend capture and the Tax Reform Act of 1986 /." Thesis, Connect to this title online; UW restricted, 1991. http://hdl.handle.net/1773/8775.

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Naon, Joshua. "Why Corporations Avoid Taxes Through Inversions: How To Fix the United States Tax System." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/989.

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The current United States tax code regarding inversions and collection of foreign taxable income is outdated in a heavily globalized world market. Multinational corporations have played games to circumvent the current inversion tax code, Section 7874, in order to lower their effective tax bill. The avoidance of taxes stems from the high corporate tax rate combined with the United States’ worldwide taxation policy, which few countries in the developed world implement. The fear for United States politicians and citizens alike is that the current trend of tax inversions will increase to the point
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Books on the topic "United tax"

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Research Institute of America, inc. and United States, eds. United States tax reporter. Research Institute of America, 1992.

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(Firm), Maxwell Macmillan, Prentice-Hall inc, and Research Institute of America, inc., eds. United States tax reporter. Research Institute of America, 1990.

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1930-, Vogel Klaus, ed. United States income tax treaties. Kluwer Law and Taxation Publishers, 1989.

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United States. Department of Justice. Tax Division. Tax Division. U.S. Department of Justice, Tax Division, 1989.

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1944-, Taylor Marshall W., and Keir Loyal E, eds. Tax court practice. 7th ed. American Law Institute-American Bar Association Committee on Continuing Professional Education, 1990.

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1944-, Taylor Marshall W., ed. Tax court practice. 8th ed. American Law Institute-American Bar Association Committee on Continuing Professional Education, 1993.

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Service, United States Internal Revenue. Tax auditor. 2nd ed. Dept. of the Treasury, Internal Revenue Service, 1985.

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A, Smith Kenneth, ed. Tax law. Professional Publications, 1989.

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Francisco, Albert K. Tax law. Professional Publications, 1988.

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Service, United States Internal Revenue. Tele-tax. Dept. of the Treasury, Internal Revenue Service, 1985.

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Book chapters on the topic "United tax"

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Riccardi, Lorenzo, and Giorgio Riccardi. "United Kingdom." In China–Europe Tax Treaties. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-3563-3_28.

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McGill, Ross K. "United States of America." In Cross-Border Investment Withholding Tax. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32785-8_11.

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Eden, Sandra. "United Kingdom." In A Comparative Look at Regulation of Corporate Tax Avoidance. Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-2342-9_16.

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Kaye, Tracy A. "United States." In A Comparative Look at Regulation of Corporate Tax Avoidance. Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-2342-9_17.

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Duisenberg, Willem F. "Tax Reform in Perspective." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_2.

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Ambrosio, Fabio. "Speaking American tax language." In Principles of Taxation in the United States. Routledge, 2020. http://dx.doi.org/10.4324/9780429431869-6.

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Ambrosio, Fabio. "Tax administration in the United States." In Principles of Taxation in the United States. Routledge, 2020. http://dx.doi.org/10.4324/9780429431869-5.

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Riccardi, Lorenzo, and Giorgio Riccardi. "The United Nations Model and OECD Model Tax Conventions." In China–Europe Tax Treaties. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-3563-3_3.

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Greer, James L., and Oscar Gonzales. "Tax Expenditures and Social Policy." In Community Economic Development in the United States. Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/978-1-349-69810-3_4.

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Ambrosio, Fabio. "The alternative minimum tax system." In Principles of Taxation in the United States. Routledge, 2020. http://dx.doi.org/10.4324/9780429431869-15.

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Conference papers on the topic "United tax"

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Rosariandoko Wijanarko, Hubertus Maria, Aries Wicaksono, Stella Tio Caroline, Hubertus Davy Yulianto, and Reynaldi Pandu Wiranata. "Evaluation of The Use of Electronic Application of Unified Income Tax Withholding Slip For Monthly Tax Returns Using The UTAUT Method." In 2025 5th International Conference on Innovative Research in Applied Science, Engineering and Technology (IRASET). IEEE, 2025. https://doi.org/10.1109/iraset64571.2025.11008295.

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Soerensen, Ole Borring, and Erling Lang. "Ten Years’S Service Experience with Light Colored Ballast Tank Coatings." In CORROSION 2007. NACE International, 2007. https://doi.org/10.5006/c2007-07014.

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Abstract Light colored ballast tank coatings are the result of the 1990s requirements from the International Association of Classification Societies, IACS and later the International Maritime Organization, IMO, of the United Nations To have more efficient inspection of the condition of the ballast tanks in connection with the increased number of surveys which became necessary due to more demanding rules and regulations. Light colored ballast tank coatings replaced the black or dark brown coal tar epoxy coatings which were generally accepted as being excellent coatings for the corrosion protect
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Cortellese, Francesco, Eva María de la Torre, Rubén Mora Ruano, et al. "UNITED TAX GAMES. INCORPORATING DYNAMIC ACTIVITIES INTO TAXATION COURSES." In 16th International Conference on Education and New Learning Technologies. IATED, 2024. http://dx.doi.org/10.21125/edulearn.2024.0434.

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Korobova, Alexandra Petrovna, and Ksenia Olegovna Koroleva. "COMPARATIVE LEGAL ANALYSIS OF TAX RETURNS IN RUSSIA AND THE UNITED STATES." In Актуальные аспекты развития современной науки. Самарский государственный экономический университет, 2021. http://dx.doi.org/10.46554/cadms-2020-pp.467.

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"The Income Tax Exemption and Charities: China and the United States Compared." In 2020 International Conference on Big Data Application & Economic Management. Francis Academic Press, 2020. http://dx.doi.org/10.25236/icbdem.2020.023.

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Kareva, Darya Sergeevna, Sevinj Mahmud kyzy Ismailova, and Elena Evgenievna Dozhdva. "IMPROVEMENT OF THE CAMERAL CHECKS PROCESS IN RUSSIA BASED ON FOREIGN EXPERIENCE." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-835/838.

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The article substantiates the need to reform cameral tax control in Russia based on the experience of the United States. The necessity of introducing into the procedure of cameral control the mechanism of requesting all documents confirming the correct determination of tax obligations is determined. The aim of improving the process of desk audits of control is that the new procedure for conducting audits will reduce the likelihood of tax violations.
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Poltorak, A. S., I. V. Dovgal, and A. M. Sarkova. "CHALLENGES AND PROSPECTS OF CRYPTOCURRENCY TAXATION IN THE MODERN GLOBAL ECONOMY." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-92.

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The study explores the issue of cryptocurrency taxation in various countries, particularly in the United States, the European Union, and Ukraine. It examines the challenges of classifying digital assets, their legal status, and the taxation approaches applied. The analysis highlights the risks associated with tax evasion and the use of cryptocurrencies in illicit activities. Special attention is given to international cooperation, transaction monitoring, and the development of effective tax control mechanisms to ensure transparency in the financial system.
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Velarde Aramayo, Silvia. "TAXATION ARISING FROM DIGITALISATION: ISSUES AT STAKE." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.113.

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The OECD is leading global efforts to reach an international consensus around the BEPS Project with the G20 support. Action 1 works on the tax challenges of the digital economy and its proposals have been made with the «inclusive framework» participation that brings together more than 137 countries. The article focuses on the legitimacy, operation, and consequences of all this work for developing countries that, according to estimates of the UNCTAD, lost annually U$100 billion due to tax avoidance schemes by MNEs. The OECD/G20 inclusive framework is designing a new global tax structure and its
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Krimmel, Jeffrey J., and Jacqueline A. Sokol. "Paradigm Shift: A Move Toward Renewable Energies." In ASME 2001 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/imece2001/ts-23413.

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Abstract With the recent realization that the United States will be unable to meet regulations set forth at the Kyoto Climate Conference and the excessive burden the energy shortage in California has placed on the southwestern portion of United States, U.S. companies are beginning to look for alternative means of energy production. Broad-based carbon taxes are among the most promising and important of the new tools for achieving reductions in greenhouse gas emissions and promoting the use of alternative energy resources. Many private sector entities are shifting vast amounts of resources to th
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C. Sipior, Janice, Burke T Ward, and Joanna Z. Marzec. "The Digital Divide in the United States and Worldwide." In 2001 Informing Science Conference. Informing Science Institute, 2001. http://dx.doi.org/10.28945/2404.

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The Digital Divide has been defined as a gap between those with access to new information technologies and those without. The term is also used to characterize the disparity between those who can effectively use information technology and those who cannot. This paper explores the digital divide within the United States (U.S.) and worldwide. Factors contributing to the widening of the gap are identified, including differences in income, age, education, race, household type, and geographic location. In an effort to reduce the Digital Divide, initiatives have been undertaken, such as promoting in
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Reports on the topic "United tax"

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Shaw, Jonathan, Joel Slemrod, and John Whiting. Tax implementation in the United Kingdom. The IFS, 2007. http://dx.doi.org/10.1920/re.ifs.2024.0797.

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Shaw, Jonathan, Joel Slemrod, and John Whiting. Tax implementation issues in the United Kingdom. The IFS, 2006. http://dx.doi.org/10.1920/re.ifs.2024.0819.

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Byrne, Peter D. United States Companies Operating in Latin America: Tax Issues. Inter-American Development Bank, 2001. http://dx.doi.org/10.18235/0008544.

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How a government can attract investment and maintain revenue is a perennial question. This paper attempts to answer this question for Latin American governments with respect to investors from the United States. To do so, it describes and analyzes the U.S. tax rules that are applicable to U.S. residents who invest in Latin America.
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Auerbach, Alan, and Kevin Hassett. Tax Policy and Business Fixed Investment in the United States. National Bureau of Economic Research, 1991. http://dx.doi.org/10.3386/w3619.

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Slattery, Cailin, Alisa Tazhitdinova, and Sarah Robinson. Corporate Political Spending and State Tax Policy: Evidence from Citizens United. National Bureau of Economic Research, 2022. http://dx.doi.org/10.3386/w30352.

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Sinai, Todd, and Joseph Gyourko. The Spatial Distribution of Housing-Related Tax Benefits in the United States. National Bureau of Economic Research, 2001. http://dx.doi.org/10.3386/w8165.

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Auerbach, Alan, and Laurence Kotlikoff. Tax Aspects of Policy Towards Aging Populations: Canada and the United States. National Bureau of Economic Research, 1990. http://dx.doi.org/10.3386/w3405.

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Millán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité, and Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.015.

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Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can be particularly harmful to African countries, impairing their efforts for domestic resource mobilisation and achieving sustainable development goals. In this paper, we analyse the aggressiveness of tax treaties towards African countries – the extent to which signing tax treaties reduces the taxing rights of African governments. We find that treaties
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Mercer-Blackman, Valerie, and Shiela Camingue-Romance. The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia. Asian Development Bank, 2020. http://dx.doi.org/10.22617/wps200388-2.

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Using panel data at the country and sector level spanning almost 15 years, this paper shows that the corporate income tax rate does not affect the United States’ inward foreign direct investment once market size, costs, openness, and the business environment, are taken into account. This is true for United States foreign direct investment bound to developing Asia and across most sectors.
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Disney, Richard, Carl Emmerson, and Rowena Crawford. Do up-front tax incentives affect private pension saving in the United Kingdom? IFS, 2012. http://dx.doi.org/10.1920/wp.ifs.2012.1205.

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