Labour Tax Policies and Strategic Offshoring under Unionised Oligopoly

2006 ◽  
Author(s):  
Silvia Rocha-Akis
Keyword(s):  
Tax Policies

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.

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

2015 ◽  
Vol 38 (1) ◽  
pp. 125-143 ◽  
Author(s):  
Sanjay Gupta ◽  
Daniel P. Lynch
Keyword(s):  
Income Tax ◽  
Fixed Effects ◽  
State Level ◽  
Data Availability ◽  
Corporate Income Tax ◽  
Annual Reports ◽  
Tax Policies ◽  
Tax Enforcement ◽  
Current Period ◽  
State Tax

ABSTRACT Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000–2008 time period. The results, after addressing endogeneity concerns using a changes specification and state fixed effects, suggest a $1 increase (decrease) in current period corporate enforcement is associated with an $8 to $11 increase (decrease) in state tax collections two years into the future. The association appears to be attenuated in states with restrictive tax policies (i.e., unitary/combined reporting and related-party add-back provisions) suggesting that enforcement and restrictive tax policies could serve as substitutes. JEL Classifications: H26; H71; H72. Data Availability: Enforcement data were hand collected from state revenue department annual reports and by contacting state corporate income tax personnel. All annual reports are publicly available.

Philanthropy and Income Inequality

2018 ◽  
Author(s):  
Elizabeth Anderson ◽  
Ing-Haw Cheng ◽  
Harrison Hong
Keyword(s):  
Income Inequality ◽  
Income Distribution ◽  
Tax Policies ◽  
Middle Income ◽  
Alternative Models ◽  
Tax Relief ◽  
Bill Gates ◽  
Welfare Implications ◽  
Tax Cuts

Bill Gates recently argued that philanthropy by households at the top of the income distribution might help ameliorate income inequality, and that tax policies should take this into account. Much of the research in economics on giving has been focused on middle-income households, so we know very little about the motives for giving by the very rich. We provide some initial evidence on what drives the giving of the richest Americans. First, we extrapolate anthropological evidence on how status concerns might influence philanthropy. Second, since the richest own a significant amount of equity, we use the Jobs and Growth Tax Relief Act of 2003 to see how their giving responded to unanticipated tax cuts, particularly for dividends. Third, we consider the welfare implications of philanthropy as opposed to alternative models for redistributing the wealth of the extremely rich.

Inflation and Tax Policies

1944 ◽  
Vol 20 (4) ◽  
pp. 10
Author(s):  
Roswell Magill
Keyword(s):  
Tax Policies

Inequality, Self-Interest, and Public Support for “Robin Hood” Tax Policies

2013 ◽  
Vol 66 (4) ◽  
pp. 923-937 ◽  
Author(s):  
William Franko ◽  
Caroline J. Tolbert ◽  
Christopher Witko
Keyword(s):  
Public Support ◽  
Tax Policies ◽  
Robin Hood ◽  
Self Interest

Study on International References of High-End Equipment Manufacture Industry

2013 ◽  
Vol 584 ◽  
pp. 293-297
Author(s):  
En Hua Gong
Keyword(s):  
Developed Countries ◽  
Economic Security ◽  
Tax Revenue ◽  
Tax Policies ◽  
Talented People ◽  
National Economic ◽  
Manufacture Industry ◽  
New Type ◽  
Equipment Manufacture ◽  
Economic Developments

Strategic emerging industry development has important relations with national economic security and strategic changing. One of the most important national economic developments is training and developing strategic emerging industry. Tax revenue is very important to developing emerging industry, which cant be replaced by other measures. But, the emerging industry is obstructed by the national current tax policies. And some tax policies which used to encourage emerging industry also have shortages. In this paper, we have summarized developed countries tax policies which used to encourage strategic new-type industry efficiently. On the basis of analysis, we have concluded some proposals about constructing our countrys strategic new-type industry tax policies. And all the proposals are focused on such aspects as homegrown innovation, training market and absorbing talented people.

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