Taxation Commons^™

The Price Of Democracy: The Revolutionary Power Of Taxation In American History, Vanessa Williamson

Brookings Scholar Lecture Series

As part of the Brookings Scholar Lecture Series, Brookings Mountain West presented a lecture titled, "The Price of Democracy: The Revolutionary Power of Taxation in American History" by Brookings senior fellow in governance studies, Vanessa Williamson.

From tariffs to “no tax on tips”, taxation has often been a hot topic in American elections. What is not commonly recognized, however, is that—from the framing of the Constitution to the decades-long backlash to the civil rights movement—taxes have been at the heart of battles over the breadth of our democracy. Brookings senior fellow Vanessa Williamson discusses her new book, The Price of …

Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …

A Capital Idea? The Welfare Effects Of Relocating Indonesia’S Government To A New City, Alexander D. Rothenberg, Radine Rafols, Yao Wang, Yi Jiang

Center for Policy Research

Many developing countries are planning to create new capital cities, a place-making policy designed to alleviate congestion and respond to climate change. To evaluate growth and welfare effects, we specify a dynamic quantitative spatial model with public employment, informality, fiscal transfers, and frictions in trade and migration. We calibrate the model with data from Indonesia and conduct policy experiments studying the creation of Nusantara in East Kalimantan. Despite increasing employment in the new capital region, we find that building Nusantara reduces national growth and welfare. Climate change attenuates its negative welfare effects, but only slightly.

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Covid-19: Change In Adjusted Gross Income From Net Migration In Nevada, 2020-2021, Ayda Atici, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This fact sheet examines data on changes in taxable income and net average income as a result of net migration for each county in Nevada during the COVID-19 pandemic (from 2020 to 2021). The data illustrate which Nevada counties experienced increases in taxable income and average income, and which counties experienced losses. The data are retrieved from “Tax Data Reveals Large Flight of High Earners from Major Cities During the Pandemic,” an interactive data report by the Economic Innovation Group.

Research On Integration Of Innovation Chain, Industrial Chain, Fund Chain, And Talent Chain, Changhong Nie, Feijie Zhao, Chuan Li, Tong Chen

Bulletin of Chinese Academy of Sciences (Chinese Version)

Promoting the integrated development of innovation chain, industrial chain, capital chain, and talent chain is of great significance to the high-quality development of the economy, and its essence is to reduce the various barriers faced by the flow of innovation elements across organizational boundaries, improve the allocation efficiency, better stimulate the main role of enterprises in scientific and technological innovation, and enhance the overall efficiency of the national innovation system. This study analyzes “four chain” integration and puts forward the following suggestions. First, promote the systematic layout and systematic implementation of scientific and technological innovation policies. Second, explore the construction …

Reflections On Empowering China’S Digital Economy To Enhance International Competitiveness Through Tax System Reform, Yang Xue, Lina Hu

Bulletin of Chinese Academy of Sciences (Chinese Version)

At present, promoting the continuous improvement of the international competitiveness of the digital economy has become a new track for countries to compete. The study stands that the tax reform in the digital economy era is based on the accelerated evolution from the industrial economy to the digital economy, the wider application scenarios of digital technology, and the continuous improvement of the breadth and depth of digital infrastructure coverage. This study analyzes the problems arising from the development of the digital economy at this stage, such as the decline in the regulatory role of traditional tax functions, the loss of …

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, …

Tourism, Mapping, Retail And Recreational Trails: A Case Study Of Connectivity Between Trails And Adjacent Downtowns In Anniston, Alabama, Usa, Jennifer Green

Theses

This study examines the estimated increase in economic impact on a geography’s local economy by creating cross-marketing efforts between expanding an established outdoor recreation trail to a closely located city downtown commerce district. This research will analyze the resulting potential rise in sales/lodging tax revenues for that city by mapping the trail and downtown district, and cross-marketing the other to users of both or either venue. Potential increase in economic impact will be estimated utilizing IMPLAN methodology by assessing the economic impact on the local economy that a percentage range of increased spending resulting from this cross-marketing effort could generate.

2021 Business Tax Climate In The Mountain West, Katie M. Gilbertson, Peter Grema, Saha Salahi, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This Fact Sheet summarizes a report by Jared Walczak and Janelle Cammenga of The Tax Foundation titled “2021 State Business Tax Climate Index.” The index compares how states structure tax systems to bolster state business activity and investments, and possible routes for future improvement. Scores and rankings are offered for the Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah.

Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker

Honors Theses

Agglomeration economies have gained special attention in recent decades. With the increasing connectivity of our world, specialized regional economies are stronger now than ever before. A specific agglomeration economy that has developed in recent years is the Georgia Film Industry. This region surpassed Hollywood as the premier filming location for the first time since the early 1900s when New York was number one. This thesis analyzes the reasons why Georgia was so successful in attracting the film industry and encouraging its development by comparing infrastructure, film tax incentives, population, and labor development to that of competing states like New York, …

Sculpting The Public Land Base Of Northern Minnesota: Past, Present And Future, Lori A. Dowling-Hanson Dr

School of Business Student Theses and Dissertations

Sculpting the Public Land Base in Northern Minnesota Counties: Past, Present and Future. This 3-article dissertation addresses the large public land base in the Arrowhead Region of Northern Minnesota. One fourth of all lands in the state are public lands, with the overwhelming majority located in the Arrowhead Region. These counties have anywhere from 30% to 92% public lands. The region relies heavily on a natural resource economy. Methodology for research includes secondary data analysis from several preexisting research projects and studies. Data was acquired from state auditor government costs of maintaining and managing public lands. Data was also collected …

Visions Of The Future In Budgetary Discourse, Ewan Macdonald, Brendan O'Rourke, John Hogan

Conference papers

Whilst there is ample precedent to argue against the common-sense notion that the ideological leanings of political parties are congruent with their implementation of fiscal policy (Boix, 2000; Garrett & Lange, 1991; Hibbs, 1977; Liargovas & Manolas, 2007), there is a relative dearth of research on the role of discourse in shaping fiscal policy with one notable exception by Maatsch (2014). With this in mind, we approach the issue of examining fiscal policy through a fixed, contested and subverted within particular texts” (Howarth, 2005, p. 341). This paper examines how the future is constructed in Irish budget speeches delivered between …

Trusting Harvard: The Cost Of Unprincipled Investing (2014), Marcy Murninghan, Robert A.G. Monks

New England Journal of Public Policy

This article provides a framework for answering two questions: How can Harvard fulfill its fiduciary obligation as an investor in ways that advance its beliefs, values, and commitments? How can Harvard take the lead in creating a curriculum for students, professionals, and the general public about the civic moral obligations of wealth? While aimed at Harvard, the issues covered are relevant to other universities and tax-exempt institutional investors, because they have a special duty to advance the public interest. Commissioned and co-authored by the noted corporate governance and responsible ownership guru Robert A. G. Monks, it calls on Harvard to …

Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke

Other

This paper explores the discursive development of taxation within budget speeches in two countries, the Republic of Ireland and the United Kingdom, from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically in both countries, what are the similarities and differences in the observable discourses across both countries, and for whom and how are these discourses legitimised? In answering these questions, this paper makes use of Corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about the …

The Nominalistic Principle: A Legal Approach To Inflation, Deflation, Devaluation And Revaluation, Alain H. Sheer

Georgia Journal of International & Comparative Law

No abstract provided.

Taxation – Selection Of Exchange Rate For Translation Purposes -- Where Multiple Exchange Rates Exist For A Foreign Currency And The Underlying Transaction Is Financial In Nature, The Proper Rate For Translation Components Of Taxable Income Is The "Free" Market Rate (Durovic V. Commissioner Of Internal Revenue, 7th Cir. 1976), Tim J. Floyd

Georgia Journal of International & Comparative Law

No abstract provided.

How To Strike The Wealth Balance, Shaomin Li, Seung Ho Park

Management Faculty Publications

The underlying attitude towards wealth within a country can have a big impact on a company's decision to invest there. Shaomin Li and Seung Ho Park look at ways in which 'wealth tolerance' can be measured.

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.

Cheating On Their Taxes: When Are Tax Limitations Effective At Limiting State Taxes, Expenditures, And Budgets?, Colin H. Mccubbins, Mathew D. Mccubbins

Faculty Scholarship

No abstract provided.

Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders, Nick Lorenson

Political Science Theses and Capstones

With the recent economic downturn, jobs have been at the forefront of people’s concerns. Policy makers in every state have promised their constituents new jobs. Of particular importance are high paying jobs. Manufacturing jobs tend to be a well-paying and highly sought after form of employment. However, in recent decades, the percentage of manufacturing jobs has been declining in the United States. Also, manufacturing facilities have shown an increased likelihood of relocating to different states. I theorize that manufacturing facilities relocating and expanding in different states is primarily due to state tax policies. This phenomenon has increased within recent years …

Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider

Claremont-UC Undergraduate Research Conference on the European Union

No abstract provided.

Link Levy To Services- Not Urban Middle Class Assets, Tom Dunne

Articles

Paying any tax is an unwelcome burden, but in Ireland many have a particular aversion to taxes on their homes. We are not alone in this. Elsewhere, taxes on homes are also unpopular; witness the People's Initiative to Limit Property Taxation which forced the California state government to cut property taxes. Nevertheless, residential property taxes remain an almost universal feature of developed countries because of compelling economic arguments for them. Also, local property taxes are regarded as the best means of funding local government.

Rarely, it seems to me, is there such a distance between what the public wants and …

Tax Facts, Tom Dunne

Articles

Tom Dunne Clarifies the issues surrounding different forms of property tax

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

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) …

The Effect Of U.S. State Taxes On State Economic Prosperity, Casey Dainsberg

Political Science Theses and Capstones

Policy makers today are faced with trying to create solutions for economic troubles that become increasingly more complex and foreboding. Tax cuts and tax hikes are proposed and considered as possible solutions to various economic problems. However, the question still remains regarding which policies are most effective. The purpose of this research is to asses these competing claims. It seeks to find evidence that will shed light on one of these views. I have done this by accumulating tax and economic data from the fifty U.S. States between the years 2001-2009. Previous research has concluded that taxes do affect the …

Take Me Out Of The Ball Game: The Efficacy Of Public Subsidies In The Success Of Professional Sports Stadiums, Jonah Chodosh

CMC Senior Theses

This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the two factors determining the highest likelihood of venue success include multiple tenants and access to mass transit. The analysis demonstrates that public subsidies towards stadiums don’t generate sufficient economic returns, and that successful stadiums can be created without using taxpayer funds.

Public Dollar Private Owners; Tax Subsidies For New Stadiums In Professional Sports, Grant J. Bunnage

CMC Senior Theses

The growing popularity of North American professional sports over the last twenty years directly coincides with the recent trend of urban communities using tax dollars to publically subsidize professional football, baseball, and basketball stadiums. Communities across North America invest substantial amount of public tax dollars in private facilities in light of a consensus among policy analysts that the economic impact of the new stadium is greatly exaggerated. The economic impact of new stadiums has been extensively researched, the focus  of this paper rather, is to examine the impact publically subsidized facilities built in the last twenty years have on the …

Tobacco Politics And Electoral Accountability In The United States, Per G. Fredriksson, Khawaja Mamun

WCBT Working Papers

This paper investigates whether reputation-building strategies guide U.S. governors’ state cigarette tax choices, and whether the federal cigarette tax influences such behavior. Using 1975-2000 data, we find evidence that governors in states with relatively important agricultural tobacco production and tobacco manufacturing, and which are densely populated by smokers, appear prone to reputation-building. Moreover, lame ducks are more prone to raise the state cigarette tax the lower the federal tax.