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Full-Text Articles in Taxation
Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main
Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main
Scholarship and Professional Work - Business
Many economics texts introduce their analysis of negative externalities by examining a tax on the output of polluting firms, sometimes called a "simple Pigovian tax," often pointing out that taxing pollution directly is superior to taxing output and proceeding to discuss an emission tee as an alternative. They do not show how and why an emission fee is more efficient than an output tax. This note presents a numerical example allowing comparison of the welfare effects of the two approaches, as well as showing why simply reducing the pollution intensity of polluters' output would be inferior to an emission fee.
Potential Tax Law Changes And Income Property Values, William D. Terando, Marvin L. Bouillon
Potential Tax Law Changes And Income Property Values, William D. Terando, Marvin L. Bouillon
Scholarship and Professional Work - Business
The authors examine the effect on income property values if current tax rates increase or the proposal to broaden the individual income base and lower individual income tax rates is enacted.
Tax Shelters: Economic Stimuli Or Media Of Inequality, Charles M. Hull
Tax Shelters: Economic Stimuli Or Media Of Inequality, Charles M. Hull
Graduate Thesis Collection
No abstract provided.
The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly
The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly
Graduate Thesis Collection
The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that …