Straight to the (Revenue) Source: Contextual and Individual-Level Determinants of Attitudes Toward Local Taxes

In this article, we investigate the relative roles of local tax policies and respondent attitudes and characteristics in shaping support for local taxes. Using a unique set of survey data collected across dozens of cities over several years, combined with contextual data on local tax systems, we can offer a comprehensive picture of who supports, and who opposes local taxes. The contributions of our approach are three-fold: We use measures of satisfaction with local taxes, using data gathered across dozens of localities; we incorporate measures of the local tax systems to help account for city-to-city variation in local tax attitudes; and we incorporate measures of racial attitudes to account for an important non-material element heretofore not incorporated in studies of local tax attitudes. Integrating these factors into an explanation of local tax policies rounds out and offers a more realistic understanding of attitudes in this critical policy area.

A Literature Review of Taxes in Cross-Border Supply Chain Modeling: Themes, Tax Types and New Trade-Offs

The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses. The tax costs associated with cross-border commodity flow have received unprecedented attention. However, there is a lack of common platforms between international tax planners and CBSC optimizers, and the impact of various tax policies on CBSC operations is still unclear. To fill this gap, this study presents a literature review to elaborate on the interface between taxes and CBSC operations. First, a literature collection approach is constructed, and 71 pertinent publications are identified. Then, a four-dimensional categorization consisting of supply chain themes, research methodologies, tax types, and illustration types was designed to classify and summarize the research content of the selected articles. The results show that (1) there are six main supply chain-related themes, i.e., the supply chain network, the distribution channel structure, product quantity and quality, production outsourcing, the procurement mode, and supply chain emissions, that are significantly affected by taxes. (2) Four types of taxes, including the corporate income tax (CIT), tariffs, environmental taxes and the value-added tax (VAT), have obvious impacts on CBSC operations. (3) Four mainstream methodologies, i.e., mathematical models, empirical models, conceptual models and simulation models, have been applied to explore the tax effects in CBSC modeling. (4) The tax-saving opportunities in CBSC operations mainly come from the following five areas: CIT rate gaps in different regions, special tax regulations such as the tax cross-credit principle and arm’s length principle, regional trade agreements (RTAs), preferential tax policies and export VAT rebate policy. Finally, this research provides a framework to analyze the trade-offs between taxes and traditional CBSC modeling factors. The results can support enterprises in CBSC in dealing with the complex international tax policies.

Globalization and U.S. Corporate Tax Policies: Evidence from Import Competition

This paper studies how globalization affects the corporate tax policies of U.S. manufacturing firms. Using U.S.-granting China Permanent Normal Trade Relations as a quasi-natural experiment, we find a significant increase in tax reduction activities for firms facing higher exposure to Chinese imports. The effect is more pronounced for firms with higher managerial slack. We also find that the effect is stronger for firms in less diversified products market and faster changing industries. We also show that U.S. firms facing higher Chinese import competition are more likely to engage in other tax-motivated activities: acquisition of subsidiaries in low-tax regions and suspected transfer pricing. Furthermore, we explore the 2017 tax cut and the recent U.S.-China trade dispute and find that firms engage less in tax reduction activities after the 2017 tax cut and after the tariff increase for Chinese imports. This paper was accepted by Kay Giesecke, finance.

The Effect of Tourism Taxation on International Arrivals to a Small Tourism-Dependent Economy

This paper examines the effects of tax policies on international tourist arrivals to the Maldives using the fully modified ordinary least squares (FMOLS) panel data method. The Maldives is chosen as a case study because the nation is heavily dependent on tourism and earn up to 70% of total government revenue in tourism tax. As expected, the estimated tax elasticities show that tourism tax adversely influences inbound travel, but significant differences across source markets are observed. Specifically, a 10% increase in tourism tax reduces demand by 5.4%. The degree of responsiveness of tourism demand to changes in taxes is essential for tourism policy since a change in the cost of visiting a destination resulting from a change in tourism tax policies affects inbound tourism demand. Consequently, the effectiveness of current fiscal policies is a matter of concern for attracting international tourists to the Maldives.

IMPLEMENTASI KEBIJAKAN PAJAK DAERAH DI KABUPATEN PELALAWAN (Studi Kasus Pada Pajak Sarang Burung Walet)

In carrying out the collection of swallow nest taxes, regulations are issued by the government in the form of Pelalawan Regency Regional Regulation No. 11 of 2011 concerning Regional Taxes. The purpose of this study was to determine the implementation of local tax policies in Pelalawan Regency, especially the swallow's nest tax and to identify the inhibiting factors for the implementation of local tax policies in Pelalawan Regency, especially the swallow's nest tax. To achieve this goal, this research uses interactive analysis techniques with qualitative research types using a descriptive approach and the required data, both primary and secondary data obtained through interviews and documentation, are then analyzed based on research problems. This study shows that first, the implementation of local tax policies in Pelalawan Regency (a case study on the swiftlet nest tax) has not been implemented properly, which can be seen from three indicators, namely the mentality approach, the systems approach and the network cooperation approach. Second, the inhibiting factors are the absence of a license, it is difficult to find the owner of the swallow, there are incorrect issues about taxes, and the government's indecisiveness