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Journal articles on the topic 'United tax'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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5

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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6

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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8

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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9

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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10

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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11

Broadbent, Simon. "Financing the United Nations." National Institute Economic Review 157 (July 1996): 77–89. http://dx.doi.org/10.1177/002795019615700106.

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The United Nations is financed by an international tax on its member states which is supposed to be based on capacity to pay. The most practical measure of this capacity is Gross National Product in the most recent year for which data are available, converted to US dollars at market exchange rates. Several alternative tax bases have been proposed but most have theoretical or practical drawbacks. Although the UN's effective tax rate is very low, a case can be made for additional relief for poor countries; the appropriate extent of this is primarily a matter of political choice. The present meth

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12

Rhein, Jonathan. "Selected US Tax Developments: Canadian Residents Who Are US Citizens May Be Able To Credit Canadian Taxes Against the US Net Investment Income Tax." Canadian Tax Journal/Revue fiscale canadienne 71, no. 4 (2022): 1171–76. http://dx.doi.org/10.32721/ctj.2023.71.4.ustd.

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The US net investment income tax (NIIT, colloquially referred to as the "Obamacare tax" or "Medicare tax") is a 3.8 percent tax on worldwide investment income of US citizens and residents, and applies to interest, dividends, royalties, and other types of investment income. Although US domestic law does not permit a foreign tax credit to be applied against the NIIT, the US Court of Federal Claims recently held that the US-France tax treaty requires the United States to allow a foreign tax credit against the NIIT. While this case may be helpful for US citizens who are residents of other countrie

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Jones, Christopher R., Spencer C. Usrey, and Thomas Z. Webb. "Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives." ATA Journal of Legal Tax Research 12, no. 2 (2014): 34–53. http://dx.doi.org/10.2308/jltr-50940.

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ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in t

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14

Gemmell, Norman, Oliver Morrissey, and Abuzer Pinar. "Tax Perceptions and Preferences Over Tax Structure in the United Kingdom." Economic Journal 114, no. 493 (2004): F117—F138. http://dx.doi.org/10.1111/j.0013-0133.2004.00190.x.

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15

Salahova, Səmayə. "DIRECTIONS FOR IMPROVING THE EFFICIENCY OF DIGITAL TAX ADMINISTRATION IN THE USA AND AZERBAIJAN." Labor and social relations 20, no. 2 (2023): 151–58. http://dx.doi.org/10.61764/lasr.2.2023.151-158.

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The article highlights the main advantages of using automation and digitization in order to improve the efficiency of tax administration in the USA and Azerbaijan. In addition, in order to simplify the tax process, the IRS in the United States emphasizes the importance of informing taxpayers about their tax obligations and implementing various advertising campaigns and educational initiatives to simplify tax rules. At the same time, the article highlights the peculiarities of managing the digital tax administration system in the USA and Azerbaijan and indicates the directions for improving the

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16

Sandford, C. T. "Tax Reform in the United Kingdom and Ireland." Environment and Planning C: Government and Policy 6, no. 1 (1988): 53–70. http://dx.doi.org/10.1068/c060053.

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In this paper the content of tax changes and the methods of tax policymaking, in the United Kingdom and in Ireland are compared and contrasted. Since 1965 there have been at least six new mainstream taxes introduced in each country, with much similarity of content, which in part, is a result of a common tax-heritage, of common membership of the EEC and of similar external pressures. The methods of tax policymaking reveal rather more differences, not least because of the differing source of the division between the main parties; but even here, similarities are marked. In both, the party stage h

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17

Altig, David, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters, and Jan Walliser. "Simulating Fundamental Tax Reform in the United States." American Economic Review 91, no. 3 (2001): 574–95. http://dx.doi.org/10.1257/aer.91.3.574.

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This paper uses a new, large-scale, dynamic life-cycle simulation model to compare the welfare and macroeconomic effects of transitions to five fundamental alternatives to the U.S. federal income tax, including a proportional consumption tax and a flat tax. The model incorporates intragenerational heterogeneity and a detailed specification of alternative tax systems. Simulation results project significant long-run increases in output for some reforms. For other reforms, namely those that seek to insulate the poor and initial older generations from adverse welfare changes, long-run output gains

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18

Hambre, Anna-Maria. "Tax Confidentiality in Sweden and the United States—A Comparative Study." International Journal of Legal Information 43, no. 2_3 (2015): 165–233. http://dx.doi.org/10.1017/s073112650001252x.

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This article, based on my PhD thesis:“Tax Confidentiality: A Comparative Study and Impact Assessment of Global Interest, “compares Swedish and US tax confidentiality legislation concerning public opportunities of accessing tax information held by their respective tax administrations. The article concerns itself with the historical development of tax confidentiality legislation, the general legal framework, the reasons behind tax confidentiality, and the main content of the tax confidentiality rules. The overall comparative conclusion is that Sweden provides a high level of tax transparency bas

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19

Davies, D. G. "The Attempt to Reform Taxation in the United States." Environment and Planning C: Government and Policy 6, no. 1 (1988): 71–92. http://dx.doi.org/10.1068/c060071.

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In the first section of the paper the causes behind the demand for tax reform in the United States are investigated. They include issues associated with bracket creep, the redistribution of income, low rates of return on saving, sluggish economic growth, capriciousness of the tax system, and problems associated with the averaging of income, the marriage tax penalty, automatic stabilization, and the cost of administration. In the second part of the paper there is an examination of the four most influential tax proposals that culminated in the 1986 tax law. The economic effects of the new levy a

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20

McNulty, John K. "Flat Tax, Consumption Tax, Consumption-Type Income Tax Proposals in the United States: A Tax Policy Discussion of Fundamental Tax Reform." California Law Review 88, no. 6 (2000): 2095. http://dx.doi.org/10.2307/3481214.

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21

Bratko, Tatiana Dmitrievna. "Verification of constitutionality of tax breaks: Russian and U.S. approaches." Налоги и налогообложение, no. 3 (March 2020): 67–78. http://dx.doi.org/10.7256/2454-065x.2020.3.32849.

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&nbsp; Ensuring compliance with the generally accepted principles of law, protection of human and civil constitutional right and freedoms are attributed to a number of fundamental problems of the Russian and foreign law. Special place among them belongs to the problem of protection of constitutional rights of tax payers, particularly the contest of constitutionality of tax breaks. The essentially different approaches towards verification of constitutionality of tax breaks have established in the Russian Federation and the United States. Unlike the Supreme Court of the United States, the Co

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22

Avi-Yonah, Reuven S. "A Positive Dialectic: Beps and The United States." AJIL Unbound 114 (2020): 255–59. http://dx.doi.org/10.1017/aju.2020.51.

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This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the Organisation for Economic Co-Operation and Development (OECD)/G20 Base Erosion and Profit Shifting (BEPS) recommendations through the Tax Cuts and Jobs Act of 2017 (TCJA). Moreover, the changes of the TCJA influenced the current OECD effort of BEPS 2.0. Thus, the current state of affairs can be characterized as a constructive dialogue: The OECD move

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23

Lebedeva, L. F. "US AND OTHERCOUNTRIES APPROACHES TO A GLOBAL MINIMUM TAX RATE." International Trade and Trade Policy 8, no. 1 (2022): 27–35. http://dx.doi.org/10.21686/2410-7395-2022-1-27-35.

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The idea of a global minimum tax rate, pointing at the tax competition between countries, has been discussed a lot during the talks led by the Organization for Economic Cooperation and Development, European Commission, G 20, G 7. The paper focuses mainly on the international tax agenda, comparisons of corporate income tax rates, the approaches to a global minimum tax rate, the United States proposal and how tax policy could be adapted to meet challenges of minimizing global taxation of capital. Despite some common trends, there have been serious differences across countries regarding corporate

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24

Kirikkaleli, Dervis, and Bugra Ozbeser. "Government Expenditures and Tax Revenues in the United States of America." SAGE Open 13, no. 1 (2023): 215824402311612. http://dx.doi.org/10.1177/21582440231161265.

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This study explores the time-frequency dependency between government expenditures and tax revenues by employing the wavelet coherence approach using data from the United States of America (USA) for the period of 1960Q2 to 2019Q3. The four leading concepts regarding the correlation between government expenditures and tax revenues are the tax-and-spend, spend-and-tax, fiscal synchronization and institutional separation hypotheses. Our results indicate that government expenditures lead to tax revenues in both the short and long run for specific time intervals as proposed by the spend-and-tax hypo

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25

Ovcharova, Elena, Kirill Tasalov, and Dina Osina. "Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America: Forcing and Encouraging Lawful Conduct of Taxpayers." Russian Law Journal 7, no. 1 (2019): 4–54. http://dx.doi.org/10.17589/2309-8678-2019-7-1-4-54.

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The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issue

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BOBRIVETS, V.V. "Features of the construction of a Charitable contribution deduction for United States Federal Income Tax purposes: lessons for Ukraine." Market Relations Development in Ukraine №10 (209) 2018 136 (November 29, 2018): 33–42. https://doi.org/10.5281/zenodo.1689907.

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In the article were analyzed the current tax incentives for giving in the United States, the right to use which arises when the payers of individual income tax do socially useful activity – charitable activities. In was outlined the state of the charitable sector development in the country in 2017 based on the annual report «Giving USA–2017». It was disclosed the peculiarities of the design of standard deduction and itemized deductions – forms in which the tax incentive of philanthropy in the country are implemented. It was estimated the correlation between these

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27

Osina, Dina. "Peculiarities of adjudication of tax disputes by the United States Tax Court." Налоги и налогообложение, no. 6 (June 2020): 26–34. http://dx.doi.org/10.7256/2454-065x.2020.6.34031.

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Currently, the United States has three judicial instances that are authorizes to contest the fact of bringing to responsibility for violation of tax legislation: Tax Court, Court of Claim, and district courts. The United States Tax Court is the most demanded authority among taxpayers that adjudicates over 95% of all tax disputes, which is substantiated by the fact that it is the only instance where a taxpayer can apply prior to paying taxes, penalties and fines. This article using the general scientific and special legal methods examines the previously uncovered in Russian legal literature pec

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SHAPOVAL, Galina, and Nataliya CHEKH. "ASSESSMENT OF THE TAX POTENTIAL OF UNITED TERRITORIAL COMMUNITIES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 205–10. http://dx.doi.org/10.31891/2307-5740-2021-292-2-35.

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Local finances play an important role in society, as they are an objective form of economic relations at the level of administrative-territorial units and at the same time the main tool for implementing the policy of socio-economic development of regions. In the context of decentralization, local finances have been modified – there is a specific area of financial relations – the finances of the united territorial communities (OTG). The separation of OTG finances as an important area of Ukraine’s financial system as part of local finances, which, accordingly, is a structural element of public f

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29

O'Donnell, Thomas A., and Paul A. DiSangro. "United States Tax Policy on Electronic Commerce." Intertax 25, Issue 12 (1997): 429–44. http://dx.doi.org/10.54648/taxi1997082.

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30

Stacy Sirmans, G., and C. Stace Sirmans. "Property Tax Initiatives in the United States." Journal of Housing Research 21, no. 1 (2012): 1–13. http://dx.doi.org/10.1080/10835547.2012.12092047.

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31

Scully, Gerald W. "The ?growth tax? in the United States." Public Choice 85, no. 1-2 (1995): 71–80. http://dx.doi.org/10.1007/bf01047902.

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32

Bradley, Stephanie L. "Tax and inequality in the United States." Sociology Compass 12, no. 2 (2018): e12559. http://dx.doi.org/10.1111/soc4.12559.

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33

International Monetary Fund. "Tax Policy Options for a United Germany." IMF Working Papers 90, no. 89 (1990): 1. http://dx.doi.org/10.5089/9781451952216.001.

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34

Bazel, Philip, and Jack Mintz. "Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?" Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (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 refor

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35

Titus, Afton. "Article: Pillar Two and African Countries: What Should Their Response Be? The Case for a Regional One." Intertax 50, Issue 10 (2022): 711–20. http://dx.doi.org/10.54648/taxi2022069.

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As the OECD’s efforts to implement Pillar Two become more concrete, it becomes more important to understand the implications of this instrument for African developing countries. This article considers the possible responses available to a grouping of African countries in a bid to ensure that their corporate income tax policies are not undermined. In doing so, this article analyses the feasibility of these countries imposing a domestic minimum tax, adapting their tax incentives to non-tax incentives and whether African countries should support the proposal for a United Nations international tax

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36

Alisyahdi, Didik Farkhan, and Diffaryza Zaki Rahman. "Reregulating Indonesian Stock Buyback: A Lesson From United States." Yuridika 36, no. 3 (2021): 559. http://dx.doi.org/10.20473/ydk.v36i3.26826.

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This article compares the corporate income tax cuts enacted by the Indonesian COVID-19 Relief Law and the US Tax Cuts and Jobs Act. It investigates the correlation between the tax cuts in the Tax Cuts and Jobs Act, economic development, and share repurchases in the US. It seeks to identify appropriate limitations on share repurchases in Indonesia following the enactment of the COVID-19 Relief Law. This research was carried out using the juridical normative method by tracing the literature and laws concerning share repurchase arrangements in Indonesia and the US. The results show that there is

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37

Balliu, Henris. "Comparative Review of Tax Systems in the Republic of Albania and Great Britain." European Journal of Economics and Business Studies 4, no. 2 (2018): 166–70. http://dx.doi.org/10.2478/ejes-2018-0049.

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Abstract The taxation system is most certainly one of the main pillars of economic development towards sustainable growth.The aim of this paper is to critically assess the importance of an effective Tax System, its impact on the Albanian economy. Furthermore we shall outline a comparison of the Albanian Tax system to that of the United Kingdom. At this time a number of very important reforms are being undertaken by the government of Albania in light of future integration towards the European Union.The overview on the United Kingdom has the aim to enlighten the path on what should be our focus

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Avi-Yonah, Reuven, and Nir Fishbien. "The Digital Consumption Tax." Intertax 48, Issue 5 (2020): 538–43. http://dx.doi.org/10.54648/taxi2020048.

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Amid rising tension between the United States and France over the Digital Services Tax (DST), this article propositions the imposition of a Digital Consumption Tax, rather than the gross-receipts DST. The Digital Consumption Tax is not a new tax. It is a consumption tax (i.e. Value-Added Tax, or VAT, in Europe and sales tax in the United States) that is imposed on digital transactions. Such consumption tax would be applied on the seemingly free interaction between Facebook (and other companies alike) and its Users. This interaction, under which Users gain access to the Facebook platform for ‘f

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Babich, Svetlana. "Tax expenditures as a phenomenon of the US tax system." Russia and America in the 21st Century, no. 3 (2022): 0. http://dx.doi.org/10.18254/s207054760020699-5.

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The article analyzes in detail the experience of applying such a phenomenon of fiscal policy as tax expenditures in the United States. It provides the definition of the term tax expenditures proposed by Stanley S. Surrey and enshrined in the Congressional Budget and Impoundment Control Act of 1974. The article reviews the main types and forms of tax expenditures giving their characteristics, as well as their features. It is concluded that the total costs of financing tax expenditures in 2019 were comparable to the level of discretionary military and non-military expenditures of the US federal

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40

Kalaš, Branimir, Vera Mirović, and Jelena Andrašić. "Estimating the Impact of Taxes on the Economic Growth in the United States." Economic Themes 55, no. 4 (2017): 481–99. http://dx.doi.org/10.1515/ethemes-2017-0027.

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AbstractIn a research paper, the authors provide an empirical approach to taxes and economic growth in the United States in the period 1996-2016. The basic goal is to explore how taxes affect economic growth. The subject of the research is measuring the effects of tax revenue growth and tax form as a personal income tax, corporate income tax and social security contributions on gross domestic product as a proxy for economic growth. Methodology framework includes several tests to clear the potential problem of heteroscedasticity, autocorrelation, multicollinearity and specification of the model

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Lind, Yvette. "Article: Auditioning for Hollywood: A Comparative Study of Tax Incentives Offered to the Film Industry." Intertax 51, Issue 2 (2023): 170–82. http://dx.doi.org/10.54648/taxi2023011.

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The European film landscape is characterized by a strong presence of Hollywood productions. In 2019, American productions held approximately 70% of the market within the European Union while European productions had 25%. As a response, the EU has introduced differing types of financial support schemes with the aim of offsetting the imbalance between the American and the European film industries. This article describes and analyses tax incentives offered to the film industry from two main lines of inquiry: (1) a comparative and empirical tax study of twelve jurisdictions (Canada, China, France,

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42

Kugler, Kholofelo. "United States – Conditional Tax Incentives for Large Civil Aircraft (US–Tax Incentives), DS487." World Trade Review 17, no. 1 (2018): 169–72. http://dx.doi.org/10.1017/s1474745617000520.

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The dispute concerns tax incentives granted by the state of Washington in the United States (US) pursuant to the tax-related provisions of the Revised Code of Washington. Nine tax-related provisions incentives were adopted to attract the production of large civil aircraft in that state. The State of Washington adopted seven aerospace measures corresponding to the nine tax-related provisions. The aerospace measures fell into three general categories of measures: a reduced tax rate, tax credits, and tax exemptions, which included the following (i) reduced corporate tax rates for aircraft manufac

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McKenzie, Ken, and Michael Smart. "Policy Forum: Business Tax Reform in the United States and Canada." Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (2019): 57–66. http://dx.doi.org/10.32721/ctj.2019.67.1.pf.mckenzie.

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The authors examine some of the key features of the US Tax Cuts and Jobs Act (TCJA) and discuss the implications for Canadian corporations and government revenues. They show that the tax advantage that Canada enjoyed prior to the TCJA has declined significantly, in terms of both statutory and effective (marginal and average) tax rates. They discuss the economic effects of possible responses to the TCJA by Canadian governments, including cutting statutory rates and accelerating tax depreciation deductions. Looking ahead, the authors argue that it would be preferable to focus on a more fundament

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Alhemiri, Mohammed Abdulla Amer Salem, Nurazmallail Bin Marni, and Ahmed Shehab. "General rules regulating tax provisions in the United Arab Emirates." International journal of health sciences 6, S1 (2022): 857–65. http://dx.doi.org/10.53730/ijhs.v6ns1.4826.

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The study aims to analyze the general principles of tax provisions in the UAE legislation by evaluating the UAE tax system and identifying its economic effectiveness. The study will also show the ability of UAE legislation to oblige those in charge to pay taxes, and the extent to which taxpayers are convinced of the general government policy. The study will also review the challenges facing the state in collecting taxes and ways to address legal gaps. The problem of the study lies in the challenges facing the state regarding the application of tax legislation and the insufficiency of the stipu

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Osina, Dina. "The peculiarities of legal liability for violation of tax legislation in the United States." Право и политика, no. 10 (October 2020): 41–49. http://dx.doi.org/10.7256/2454-0706.2020.10.34174.

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Relevance of the selected topic is justified by the importance of the institution of liability for the current tax systems, since taxpayers are not always willing to voluntarily part with their earnings. Drawing on the experience of the developed countries can be valuable in determining advantages and disadvantages of the models of the institution of liability for violations of tax legislation, with future consideration in reforming the corresponding sphere of social relations in Russia. The goal of this work consists in examination of peculiarities of the institution of liability for violatio

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Sexton, Terri A. "Property Tax Expenditures: Classified Property Tax Systems." Public Finance and Management 14, no. 2 (2014): 221–44. http://dx.doi.org/10.1177/152397211401400206.

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This paper focuses on the tax expenditures arising from property tax policies that apply different (non-zero) assessment ratios or tax rates to real property with the primary objective of redistributing the tax burden by taxing different classes of real property at different effective rates. In addition to reducing the property tax burden on favored classes of property, such classified property tax systems can result in reduced tax revenues. An overview of the various property tax classification systems used in the United States is provided along with tax expenditure estimates reported by seve

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Barker, Joel. "Corporate Inversions: The Migration Of Corporate Tax Revenue." Journal of Applied Business Research (JABR) 32, no. 4 (2016): 1137–44. http://dx.doi.org/10.19030/jabr.v32i4.9726.

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Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax revenues. From a business prospective, corporate inversions are nothing less than prudent, innovative, business strategies to enhance corporate profits. However, it’s undoubtedly having a significant impact on U.S. tax revenues and ultimately reducing domestic investments. Ireland is now the most popular new h

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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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Mozumi, Seiichiro. "Tax Expenditures and the Tax Reform Act of 1969 in the United States." Social Science History 46, no. 1 (2022): 93–118. http://dx.doi.org/10.1017/ssh.2021.41.

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AbstractIn the United States, tax favoritism—an approach that has weakened the extractive capacity of the federal government by providing tax loopholes and preferences for taxpayers—has remained since the 1930s. It has consumed the amount of tax revenue the government can spend and therefore weakened the possibility of the redistribution of fiscal resources. It has also made the federal tax system complicated and inequitable, resulting in undermining taxpayer consent. Therefore, since the 1930s, a tax reform to create a simple, fair, and equitable federal income tax system with the capacity to

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Olaluwoye, Oladapo Sola. "Impact of Taxation on the Economic Growth of the United State of America (An empirical review of the various type of federal taxes on the gross domestic product) between 2004 - 2023." International Journal of Business and Management Invention 13, no. 8 (2024): 12–20. http://dx.doi.org/10.35629/8028-13081220.

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This study presents an empirical analysis of the impact of taxation on the economic growth of the United States of America between the period of 2004 to 2023. To identify the impact of taxation on the economic growth and their relationship, the author used a multiple regression model where the gross domestic product (a proxy for economic growth) as the dependent variable, while tax revenue from business income, individual income, employment income estate income, gift income and excise income are the independent variables. The result of the regression analysis has shown that individual income t

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