Tax Policy and Charitable Contributions of Money

2001 ◽  
Vol 54 (4) ◽  
pp. 707-723 ◽  
Author(s):  
Laura Tiehen
Keyword(s):  
Tax Policy ◽  
Charitable Contributions

scholarly journals The Signaling Role of Charitable Contributions by Businesses: A Tax Policy Perspective

2016 ◽  
Author(s):  
Tomer Blumkin ◽  
Yoram Y. Margalioth ◽  
Efraim Sadka ◽  
Adi Sharoni
Keyword(s):  
Tax Policy ◽  
Charitable Contributions ◽  
Policy Perspective

Tax policy and charitable giving: an evaluation of the Tax Cuts and Jobs Act 2017 and its impact on charitable contributions

2021 ◽  
Author(s):  
Scott Haveman ◽  
Colin O’Reilly
Keyword(s):  
Political Economy ◽  
Tax Policy ◽  
Charitable Giving ◽  
Sharp Decrease ◽  
The Political ◽  
Charitable Contributions ◽  
Standard Deduction ◽  
The Media ◽  
Jobs Act ◽  
Tax Cuts

Studies of how the Tax Cuts and Jobs Act 2017 will affect charitable giving narrowly focus on the increase in the standard deduction. Based on these studies, the media and policy analysts warned that the Tax Cuts and Jobs Act would lead to a sharp decrease in charitable giving. However, these predictions did not fully account for some of the nuances in the tax code and the political economy of changes to tax policy. We explain that a richer analysis includes the political response of interest groups. Tax provisions other than changes to the standard deduction, such as an increase in the adjusted gross income limit, mean that the Tax Cuts and Jobs Act may change the composition of giving but that it is unlikely to have a large impact on overall giving. To supplement our analytical narrative, we present statistics on the pattern of charitable giving and estimate a predictive autoregressive model of overall charitable giving. The results show that the change in giving after the implementation of the Tax Cuts and Jobs Act cannot be distinguished from zero. We conclude that misleading interpretations about the effect of the Tax Cuts and Jobs Act on overall charitable giving are due to the omission of political economy from the analysis.

Economic Effects of 2004-2009 Tax Reforms: Retrospective Analysis

2012 ◽  
pp. 108-123
Author(s):  
E. Penukhina ◽  
D. Belousov ◽  
K. Mikhailenko
Keyword(s):  
Retrospective Analysis ◽  
Tax Policy ◽  
Economic Effects ◽  
Tax Policies ◽  
Policy Changes ◽  
Tax Reforms ◽  
Russian Economy ◽  
Balanced Budget ◽  
Budget System

The article determines, describes and analyzes phases of tax reforms in Russia. We estimate macroeconomic and fiscal effects of various tax policies held during the second and third phases of tax reforms. The necessity of providing a balanced budget system, as well as complex assessment of effects of tax policy changes for the development of the Russian economy is noted.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

Tax Policy in Sub-Saharan Africa

1996 ◽  
Author(s):  
Zmarak Shalizi ◽  
Lyn Squire
Keyword(s):  
Tax Policy ◽  
Sub Saharan Africa ◽  
Sub Saharan

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

Impact of tax policy on the economy of regions

2019 ◽  
Vol 22 (12) ◽  
pp. 1419-1433
Author(s):  
N.S. Trusova ◽  
Keyword(s):  
Tax Policy

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

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