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Articles 1 - 17 of 17
Full-Text Articles in Business
Foreign Account Tax Compliance Act: The Most Revolutionary Piece Of Tax Legislation Since The Introduction Of The Income Tax, Alexander Szwakob
Foreign Account Tax Compliance Act: The Most Revolutionary Piece Of Tax Legislation Since The Introduction Of The Income Tax, Alexander Szwakob
Honors Scholar Theses
With taxation of income being the most significant source of revenue, most national governments consider tax evasion prevention to be one of the priorities of their tax agencies. In the United States, tax evasion has been a significant concern of the Internal Revenue Service ever since the modern income tax was instituted with the passing of the Sixteenth Amendment in 1913. Over the following century, Congress enacted numerous measures aimed at curbing the illegal practice, but, as often is the case, both individuals and institutions desiring to not abide by the law found new ways to outsmart the tax authorities. …
The Common Knowledge Of Tax Abuse, Mark P. Gergen
The Common Knowledge Of Tax Abuse, Mark P. Gergen
Mark P. Gergen
No abstract provided.
The Influence Of Tax Law On Securities Innovation In The United States: 1981-1997, Mark P. Gergen, Paula Schmitz
The Influence Of Tax Law On Securities Innovation In The United States: 1981-1997, Mark P. Gergen, Paula Schmitz
Mark P. Gergen
No abstract provided.
Evaluating Policy Measures To Tackle Undeclared Work: The Role Of Stakeholder Collaboration In Building Trust And Improving Policy-Making, Colin C. Williams, Anton Kojouharov
Evaluating Policy Measures To Tackle Undeclared Work: The Role Of Stakeholder Collaboration In Building Trust And Improving Policy-Making, Colin C. Williams, Anton Kojouharov
Colin C Williams
The aim of this paper is to examine and analyse the realm of policy evaluation approaches and methods as they relate to assessing measures to tackle undeclared work. The discussion is set at the backdrop of a brief review of the more prominent theoretical and conceptual considerations in the policy evaluation literature. The paper then investigates results from policy assessments and evaluations illuminated in the previous GREY working papers, as well as some selected from the Eurofound database. The analysis of a limited sample of available policy evaluations and results demonstrates that a common probable cause of policy failure with …
Designing Survey Methods To Evaluate The Undeclared Economy: A Review Of The Options, Colin C. Williams
Designing Survey Methods To Evaluate The Undeclared Economy: A Review Of The Options, Colin C. Williams
Colin C Williams
This Working Paper is part of the GREY project which is developing capacities and capabilities in tackling undeclared work. In this Working Paper, the various options available to researchers when designing surveys to tackle undeclared work are evaluated. These issues include the unit of analysis used, the data collection methodology, an array of questionnaire design issues (including the reference period, whether to define the phenomenon for participants, a direct versus gradual approach to sensitive issues, whether to do a supply- and/or demand-side survey; whether to examine the relationship between purchasers and sellers, how to discourage social desirability bias), sample size, …
Does Corporate Inversion Lead To Tax Savings?, Nathan P. Downs
Does Corporate Inversion Lead To Tax Savings?, Nathan P. Downs
Accounting Undergraduate Honors Theses
Corporate Inversion
The Effects Of Gaming Taxation On Capital Investment In Gaming Businesses, Jeremy Pollock
The Effects Of Gaming Taxation On Capital Investment In Gaming Businesses, Jeremy Pollock
UNLV Theses, Dissertations, Professional Papers, and Capstones
Microeconomic theory generally supports the idea of an inverse relationship between taxes and capital investment. The gaming industry however does not operate on a free market equilibrium of supply and demand. Regulation and taxation of this industry can distort competitive forces and, as a result, investment decisions. Forces are described herein which either strengthen or weaken this inverse relationship, as well as how they affect the value of the limited number of casino operating licenses which states grant. Higher tax rates are generally shown to result in small-scale properties, which cater to a narrow base of consumers. In contrast, low …
Zink Scholarship Advances Opportunity And Excellence
Zink Scholarship Advances Opportunity And Excellence
Business Exchange
Public accountant and philanthropist Bill Zink recalls his motivation for entering the business school at DePaul and for establishing an endowed scholarship for the master's program in taxation.
Corporate Connections That Advance Careers
Impacts Of Cigarette Smoking On Consumer Health, Calli Hudock
Impacts Of Cigarette Smoking On Consumer Health, Calli Hudock
Senior Honors Projects
In this paper, I will analyze the effects taxes impose on smoking behavior given the relative inelastic demand cigarettes have had over time.
Can Wealth Taxes Be Justified, Eric Rakowski
Are Returns Received By Householders From Electricity Generated By Solar Panels Assessable Income?, John Passant, John A. Mclaren, Parulian Silaen
Are Returns Received By Householders From Electricity Generated By Solar Panels Assessable Income?, John Passant, John A. Mclaren, Parulian Silaen
John Passant
More than one million households in Australia are generating electricity from solar photovoltaic panels installed on their homes and they receive a credit or payment, namely a return in some form for the electricity generated. The focus of this article is on domestic households and the returns they receive from solar panels installed on their roofs. This article contends that such returns in the form of a credit or actual payment to households for electricity generated from solar panels is ordinary income from property and should be treated as assessable income. Where the electricity generated is fed back into the …
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.
The Impact Of Marginal Business Taxes On State Manufacturing, Richard Funderburg, Timothy Bartik, Alan Peters, Peter Fisher
The Impact Of Marginal Business Taxes On State Manufacturing, Richard Funderburg, Timothy Bartik, Alan Peters, Peter Fisher
Timothy J. Bartik
No abstract provided.
Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin
Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin
NORAZA MAT UDIN
No abstract provided.
Taxation On Morals, Alex J. Fulop
Taxation On Morals, Alex J. Fulop
Williams Honors College, Honors Research Projects
This paper discusses five (5) tax topics and their relationship to the government attempting to influence taxpayer behavior. These topics include the charitable contribution deduction, excise taxes, §179 deductions, the first-time homebuyer credit, and soil, water, and endangered species conservation expense deductions. The above aspects of tax law are the government’s way of encouraging some behaviors and discouraging others. I believe that doing so is well within the government’s rights to do. However, I also think that encouraging moral actions is different from requiring them, and they certainly should not be required.
A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume
A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume
Honors Theses and Capstones
Originating with the gabelle taxes of France during the close of the Albigensian Crusades, excise taxes and regulations on consumer products have historically been used by local and federal governments to generate revenue during periods of war. Following the enactment of the Internal Revenue Act on June 30, 1864, the United States extended their definition of consumer products to include cigarettes and other tobacco products. The United States Federal government justifies cigarette taxes as a method not only to discourage the habit of smoking but also to recover the costs of the negative externalities associated with the “sinful” behavior. Through …