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Articles 1 - 18 of 18
Full-Text Articles in Taxation
Essays On Public Finance And International Finance, Deepti Sikri
Essays On Public Finance And International Finance, Deepti Sikri
Electronic Theses & Dissertations (2024 - present)
The first chapter examines New York State's Fiscal Score Monitoring program to find the effect of two quality labels on school district outcomes: fiscal stress scores, reflecting the budget solvency, and environmental stress labels reflecting economic and demographic conditions. Using the NYS school district data from 2013-22, I employ the regression discontinuity design to find the effect of stress labels, in response to the political pressure on district finances, housing, and school outcomes. I find the effect of fiscal stress label is limited, leading to a decrease in the fund balance ratio and an increase in the tax rate. However, …
Trust In Public Programmes And Distributive (In)Justice In Taxation, Orkhan Nadirov, Bruce Dehning
Trust In Public Programmes And Distributive (In)Justice In Taxation, Orkhan Nadirov, Bruce Dehning
Accounting Faculty Articles and Research
In the tax psychology literature, there is a lack of empirical evidence on the degree of distributive justice in taxation. This article aims to test the relationship between trust in public programmes and distributive justice in taxation at the cross-country level. The sample consists of 47 countries. Trust in public programmes and distributive justice in taxation are measured based on data collected from Wave 7 of the World Values Survey, which took place worldwide in 2017-2022. An Ordered Probit Model was utilised for the empirical analysis. This study finds that if taxpayers support preferential organisations like the police and universities, …
Research Summary: Does Front-Loading Taxation Increase Savings? Evidence From Roth 401(K) Introductions, Parker Gardner
Research Summary: Does Front-Loading Taxation Increase Savings? Evidence From Roth 401(K) Introductions, Parker Gardner
Marriott Student Review
Can taxing retirement savings upfront increase buying power in retirement? BYU Marriott School of Management Dean Brigitte Madrian and fellow researches examine the impact of Roth 401(k)s on retirement savings and find that the introduction of Roth 401(k)s does not impact the dollar amount invested into 401(k)s.
Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke
Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke
Bullion
The Nigerian economy technically exited a recession since the second half of 2017 but the growth in GDP has remained weak and fragile. The concept of fiscal discipline can be viewed from three perspectives. The first is by public finance theorist, Richard Musgrave, Another view by John Mikesell (cited in Musgrave and Musgrave, 1989), The third usage by Axelrod extends the coverage of fiscal discipline to legislators. This paper examines why fiscal discipline is essential for Nigeria, experiences of peer countries and imperatives of fiscal discipline for sustaining economic growth
Before International Tax Reform, We Need To Understand Why Firms Invert, Michael S. Knoll
Before International Tax Reform, We Need To Understand Why Firms Invert, Michael S. Knoll
All Faculty Scholarship
A wave of corporate inversions by U.S. firms over the past two decades has generated substantial debate in academic, business, and policy circles.
The core of the debate hinges on a couple of key economic questions: Do U.S. tax laws disadvantage U.S.-domiciled companies relative to their foreign competitors? And, if so, do inversions improve the competitiveness of U.S. multinational firms both abroad and at home?
There is unfortunately little, if any, empirical work directly determining whether U.S.-based MNCs are currently tax-disadvantaged compared to their foreign rivals, or measuring the amount by which (if any) U.S.-based MNCs improve their competitive position …
Designing Focus Groups And Experiments To Evaluate Policy Approaches And Measures For Tackling Undeclared Work, Marina Polak, Lyubomir Mishkov, Colin C. Williams
Designing Focus Groups And Experiments To Evaluate Policy Approaches And Measures For Tackling Undeclared Work, Marina Polak, Lyubomir Mishkov, Colin C. Williams
Colin C Williams
The aim of this Working Paper is to review the literature on conducting focus groups and experiments in the field of tax non-compliance and undeclared work, and then to set set a range of possible uses of focus groups and experiments to evaluate the feasibility of various policy measures in the context of Bulgaria, Croatia and Macedonia.
Revenue, U.S. Government, Bert Chapman
Revenue, U.S. Government, Bert Chapman
Libraries Faculty and Staff Scholarship and Research
Provides a historical overview of U.S. Government revenue receipts and spending during the early years of national history. Presents revenue generation statistics, information on revenue sources, and information on domestic and international political and economic factors affecting government revenue receipts.
The Shadow Economy, Colin C. Williams, Friedrich Schneider
The Shadow Economy, Colin C. Williams, Friedrich Schneider
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
An Overview Of Sales Tax Options For The City Of Statesboro, Georgia, William Bell, Beau Gunn
An Overview Of Sales Tax Options For The City Of Statesboro, Georgia, William Bell, Beau Gunn
Georgia Municipal Association Practicum
No abstract provided.
Tax And The Eu, Ann Cahill
Tax And The Eu, Ann Cahill
Irish Business Journal
The priorities of the European Union agenda vary as it responds to the changing demands of member states’ leaders. Over the past twelve years the emphasis has changed from security through immigration, economic crisis and now to unemployment and tax.
How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States, Juita-Elena Yusuf, Lenahan O'Connell
How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States, Juita-Elena Yusuf, Lenahan O'Connell
School of Public Service Faculty Publications
The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA's effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey of IFTA officials in the member states and provinces as well as additional data provided by IFTA, Inc to assess IFTA's effectiveness. We conclude that (1) IFTA promotes inter-jurisdictional cooperation and revenue transfers; (2) carriers do not locate disproportionately in low tax jurisdictions; and (3) …
Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang
Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang
PHANG Sock Yong
No abstract provided.
Small Businesses In The Informal Economy: The Evidence Base, Colin C. Williams
Small Businesses In The Informal Economy: The Evidence Base, Colin C. Williams
Colin C Williams
No abstract provided.
Small Businesses In The Informal Economy, Colin C. Williams
Small Businesses In The Informal Economy, Colin C. Williams
Colin C Williams
No abstract provided.
Portsmouth, Virginia: The Growth And Burdens Of Property Taxes 1952-1967, Nicholas C. Kyriakides
Portsmouth, Virginia: The Growth And Burdens Of Property Taxes 1952-1967, Nicholas C. Kyriakides
Economics Theses & Dissertations
No abstract provided.