The Role of Tax Reform in Deficit Reduction

2011 ◽  
Author(s):  
Edward D. Kleinbard
Keyword(s):  
Tax Reform ◽  
Deficit Reduction

scholarly journals Features of the American foreign direct investment: the role of the American holdings

2021 ◽  
Vol 29 (2) ◽  
pp. 238-252
Author(s):  
Yulia A. Konovalova ◽  
Verity-Alexia Liongo Monkisheme ◽  
Stepan A. Ushanov
Keyword(s):  
Tax Reform ◽  
The United States ◽  
Capital Movement ◽  
Holding Companies ◽  
Doing Business ◽  
Foreign Countries ◽  
The Usa ◽  
Scientific Opinion

Article is dedicated to the determination of key features of the United States participation in the international capital movement on the example of FDI outflows and inflows, and confirmation of its heterogeneous nature. Tax reform that has been implemented in the end of 2017 led to the result when USA was deleted of the list of TOP-20 world investors of 2018 (by UNCTAD). The scientific opinion and fears were connected with the forecasts that the tax reform could change the movement of FDI flows back to the USA from foreign countries, especially, and the countries with the low taxes and the most favorable investment regimes. At the same time, it needs to underline that the analysis of U.S. FDI inflows and outflows showed that the negative indicator of U.S. FDI outflow (export) in 2018-2019 was connected with the repatriation of U.S. holding companies profits, that were doing business in countries with the most favorable tax and investment regimes. The authors tried to investigate the nature of the American holdings role and the integration of U.S. in to the global system of FDI and capital movement.

Addressing Contextual Influences During ICT Innovation for Public Sector Reform

2013 ◽  
pp. 245-259 ◽  
Author(s):  
Elpida Prasopoulou
Keyword(s):  
Information Technologies ◽  
Tax Reform ◽  
Local Context ◽  
The Political ◽  
Contextual Influences ◽  
Technology Project ◽  
New Information ◽  
Information Technology Project

In recent years, ICT innovation is explicitly linked to deep structural reforms in public administrations. In this chapter, I examine the role of context, during the establishment of a minimal and accountable government apparatus, using the concept of negotiation space as my theoretical lens. The process of imbricating ICT innovation within the local context is viewed as a clash between local institutions and the ones carried by new Information Technologies. This clash is empirically examined in the case of TAXIS, the flagship Information Technology project of the Greek government in the mid 1990s. TAXIS’s implementation has been strongly supported by both the political system and Greek society. Nevertheless, ICT innovation did not trigger radical changes in taxation. Instead, it was infused by strongly engrained political practices which resulted in the implementation of an Information System functional yet unable to support radical tax reform.

The Role of Tax Reform in Health Care Reform

JAMA ◽  
2009 ◽  
Vol 301 (12) ◽  
pp. 1226
Author(s):  
James S. Floyd
Keyword(s):  
Health Care ◽  
Health Care Reform ◽  
Tax Reform

The Size of Government, Capital Accumulation, and the Tax Base

1983 ◽  
Vol 11 (3) ◽  
pp. 321-345 ◽  
Author(s):  
David C. L. Nellor
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Capital Accumulation ◽  
Tax Reform ◽  
Consumption Tax ◽  
Size Of Government ◽  
Tax Base ◽  
Tax System ◽  
Policy Concern

A central tax policy concern is the role of particular tax bases in either stimulating or discouraging capital accumulation. While the consumption tax has been proposed as superior to the income tax in terms of its treatment of saving, the literature has shown that whether a consumption or income-based tax system is associated with greater capital accumulation is theoretically indeterminate. This article incorporates the role of public accumulation and changing government activities into its analysis of capital accumulation, which enables this ambiguity to be resolved. An examination of U.S. data for the 1929–1978 period suggests that had inflation adjustment of the income tax been adopted it would, contrary to the implication of several tax reform proposals, have resulted in greater accumulation than the implementation of a consumption tax.

scholarly journals How to make a carbon tax reform progressive: The role of subsistence consumption

2016 ◽  
Vol 138 ◽  
pp. 100-103 ◽  
Author(s):  
David Klenert ◽  
Linus Mattauch
Keyword(s):  
Tax Reform ◽  
Carbon Tax

THE ROLE OF CONSUMPTION TAXES IN TAX REFORM AROUND THE WORLD

1988 ◽  
Vol 41 (3) ◽  
pp. 357-364
Author(s):  
HARRY D. GARBER
Keyword(s):  
Tax Reform ◽  
The World ◽  
Consumption Taxes

scholarly journals GST: A Tax Reform for Sustainability of Indian Handicrafts

2019 ◽  
Vol 7 (1) ◽  
pp. 354-359
Author(s):  
Kritika Tekwani ◽  
Rinku Raghuvanshi
Keyword(s):  
Sustainable Development ◽  
Tax Reform ◽  
Value Added ◽  
Secondary Data ◽  
Published Data ◽  
Tax System ◽  
The Sustainable Development ◽  
Goods And Services ◽  
The Government

Purpose of the study: Taxation is one of a tool, which helps the Government for the achievement of the goal of sustainable development for every sector including handicraft. The objectives of this study are to know about Goods and Services Tax & its inferences on sustainable development of Indian handicrafts and to identify the role of GST as tax reform in the sustainable development of handicrafts sector in India. The Indian handicraft is economically important and it has more potential for exports. This sector places a major role in the Indian economy. Methodology:  The Descriptive method of research has been used to gather information about the existing conditions of GST and Handicraft sector of India. This study is based on secondary data. The data has been taken from different journals, books, magazines, websites, and published data from government institutions. This study is explanatory in nature. The collected data from different sources has been reviewed and data relevant to the handicraft sector further analyzed. The researcher concluded that how GST is helping Indian handicraft sector for sustainable development. Main Findings: GST brought transparency in the tax system and it also eliminated the multiple taxes, which ultimately increases the final prices. This study revealed that GST would make Indian handicrafts more competitive in the domestic and foreign markets. GST is fiscal tax reform which helps in the sustainable development of Indian handicrafts. This research study found that the handicraft sector of India became more organized, centralized, and regulated after the implementation of Goods and Services Tax. The implication of the study: GST implemented on July 01, 2017 with the aim of simplification of the tax system, fiscal structure, United Indian Market, and sustainable development in India. It is a comprehensive value-added tax which merged different taxes including VAT, service tax, surcharges, CST, etc. This study can be useful for future researchers, traders, and exporters to know the implication of GST in the handicraft sector. Traders and exporters can get knowledge about the GST, tax rates, and exports under LUT/ bond. This study may be benefited to the Government for further development in GST as per the findings of this study. Novelty/Originality of this study: GST is new tax reform in India, only a few studies have been done on it. As per the researcher ’ s best knowledge few studies have been carried out on GST and handicraft sector, but none of the study is carried out on this topic. This study highlights the unrevealed facts and figures about the role of GST in the sustainable development of the handicraft sector.

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