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Articles 1 - 29 of 29
Full-Text Articles in Taxation
Analisis Dampak Kebijakan Insentif Fiskal Terhadap Tingkat Komponen Dalam Negeri (Tkdn) Industri Manufaktur Di Indonesia, Muhammad Muhammad, Riyanto Riyanto
Analisis Dampak Kebijakan Insentif Fiskal Terhadap Tingkat Komponen Dalam Negeri (Tkdn) Industri Manufaktur Di Indonesia, Muhammad Muhammad, Riyanto Riyanto
Jurnal Kebijakan Ekonomi
Over the last decade, the manufacturing sector's contribution to Indonesia's economy has declined. In 2010, it was 29.10% of GDP, but by 2022, it had dropped to 19.14%. Employment in the sector also fell, from 14.91% of the workforce in 2010 to 13.80% in 2022. To reverse this trend, the government introduced a policy to boost the Domestic Component Level (DCL) in manufacturing. By offering fiscal incentives to industries meeting certain DCL targets, the government aims to drive economic growth and job creation. A study using BPS data from 2008-2019 shows that this policy raised DCL by 23.5%.
Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari
Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari
Jurnal Vokasi Indonesia
Indonesia finds tax amnesty as a reliable funding alternative to develop a sustainable economy. Since 1964, Indonesia has implemented five tax amnesty programs. The latest two programs would offer lower amnesty compensation rates if taxpayers repatriated offshore assets back to Indonesia. However, the tax amnesty repatriation policy merely contributed minimal amounts of repatriated assets and low number of participants. Consequently, it failed to raise sufficient liquidity, fiscal revenues, tax compliance and economic growth. Hence, the study aims to (1) determine the justification and mechanism for the asset repatriation policy and (2) criticize the repatriation policy implementation. Applying interpretive and comparative …
What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker
What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker
Accounting Undergraduate Honors Theses
Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …
The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry
The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry
Finance Undergraduate Honors Theses
A literary review of the economic and socioeconomic effects of short-term rental properties, specifically the commercialization of the industry based upon other research studies. An in-depth look at how commercialized short-term rentals effect the younger generation, hospitality industry, housing market, communities they reside in, and other externalities. A further review of different legal case studies of short-term rental legislation in major cities across the globe and their varying degrees of effectiveness.
Urban Expansion Of Energiewende In Germany: A Systematic Bibliometric Analysis And Literature Study, Peter Yang
Urban Expansion Of Energiewende In Germany: A Systematic Bibliometric Analysis And Literature Study, Peter Yang
Faculty Scholarship
Background: Despite Germany’s world leadership of Energiewende, there have been mounting challenges, such as the slowdown of German renewable energy growth since 2017, when the Merkel administration dramatically changed the German renewable energy promotion policy from feed-in tariffs to competitive auctions. These challenges pose important research questions about whether and how an emerging urban expansion of Energiewende can serve as a vital solution to counteract the challenges to the energy transition. Answering these research questions provides a unique opportunity to explore the academic and historic foundations of the energy transition and its urban expansion, the emerging events that exemplify urban …
2021 Business Tax Climate In The Mountain West, Katie M. Gilbertson, Peter Grema, Saha Salahi, Caitlin J. Saladino, William E. Brown Jr.
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
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, …
An Inquiry Into The Causes Of Growth In Gross Domestic Product, Thomas Hext, Michael Davidsson
An Inquiry Into The Causes Of Growth In Gross Domestic Product, Thomas Hext, Michael Davidsson
Paper Presentations
This study is an inquiry into the causes of growth in nationwide gross domestic product in the United States of America. The primary objective has been to measure the effects of taxation, saving rate and government investment on this important economic indicator. “Taxation” has been broken down into three components; personal income tax, corporate income tax and consumption tax. Personal income tax is separated once again into the highest and lowest brackets to facilitate more incisive analysis of the results. Consumption taxes are decided at the state level which meant that an average national consumption tax had to be calculated …
The Road Through The Rust Belt: From Preeminence To Decline To Prosperity, William M. Bowen Editor
The Road Through The Rust Belt: From Preeminence To Decline To Prosperity, William M. Bowen Editor
Upjohn Press
The chapters in this book explore reasons for the decline of "Rust Belt" cities and the often innovative responses of local leaders and entrepreneurs that are helping to revive these areas.
Sustainable Water Management On Brownfields Sites, Ryan Fenwick, New England Environmental Finance Center
Sustainable Water Management On Brownfields Sites, Ryan Fenwick, New England Environmental Finance Center
Sustainable Communities Capacity Building
This practice guide was developed by the Environmental Finance Center Network (EFCN) through the Capacity Building for Sustainable Communities program funded by the US Department of Housing and Urban Development and the US Environmental Protection Agency. Through a cooperative agreement with HUD, EFCN is providing capacity building and technical assistance to recipients of grants from the federal Partnership for Sustainable Communities, an interagency collaboration that aims to help towns, cities, and regions develop in more economically, environmentally, and socially sustainable ways.
Implementing A State Lottery In Nevada, Benjamin K. Boulton
Implementing A State Lottery In Nevada, Benjamin K. Boulton
UNLV Theses, Dissertations, Professional Papers, and Capstones
The purpose of this study is to assess the feasibility of implementing a state lottery in Nevada and to present the benefits of a state lottery for both the Nevada hospitality industry and the Nevada economy. It will compare and contrast the arguments for and the arguments against a lottery by executing a content analysis of existing research literature as well as other relevant publications. It will also examine the history of lotteries, the states that border Nevada and have lotteries and the legislative history of lottery proposals in Nevada.
The Effect Of U.S. State Taxes On State Economic Prosperity, Casey Dainsberg
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 …
Public Dollar Private Owners; Tax Subsidies For New Stadiums In Professional Sports, Grant J. Bunnage
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 …
A Time Series Investigation Of The Impact Of Corporate And Personal Current Taxes On Economic Growth In The U.S., Peter J. Saunders
A Time Series Investigation Of The Impact Of Corporate And Personal Current Taxes On Economic Growth In The U.S., Peter J. Saunders
Economics Faculty Scholarship
This paper investigates the impact of corporate income taxes and personal current taxes on economic growth. Time-series tests analyzing the relationship between corporate taxes and nonresidential investment are implemented. Also tests of the impact of personal current taxes on the labor supply, approximated by the average weekly overtime hours in manufacturing, are undertaken. These tests include cointegration, vector error correction (VEC) estimation, and Granger causality testing of the relevant time-series data. Cointegration tests indicate the existence of a stable long run relationship between corporate taxes and nonresidential investment. Further investigation of this relationship is undertaken within the VEC testing framework. …
Políticas Públicas Para Enfrentar Los Desafíos Proporcionados Por Las Rentas Económicas: El Caso Del Impuesto Específico A La Minería, Andrew Linville
Políticas Públicas Para Enfrentar Los Desafíos Proporcionados Por Las Rentas Económicas: El Caso Del Impuesto Específico A La Minería, Andrew Linville
Independent Study Project (ISP) Collection
La economía chilena es fuertemente dependiente en la explotación y exportación de productos primarios y en sectores de recursos naturales, como los sectores minero, forestal, pesquero, y frutícola. El modelo de desarrollo emprendido por Chile en los últimos treinta años, uno de apertura unilateral y bilateral a flujos de bienes y capital, ha dado importancia especial a las políticas impositivas y reguladoras entorno a esos sectores. Sin embargo, la explotación de recursos naturales escasos proporciona un rango de desafíos únicos debido a la existencia de rentas económicas y los efectos de competencia, distribución y desarrollo regional que las acompañan. Mi …
The Lt. Governor Encourages Lawyers To Take Advantage Of State Resources To Aid Ohio's Economic Development, Lee Fisher
The Lt. Governor Encourages Lawyers To Take Advantage Of State Resources To Aid Ohio's Economic Development, Lee Fisher
Law Faculty Articles and Essays
For the last several months, my colleagues and I at the Ohio Department of Development have been focused on the formation of a statewide economic development strategy that will establish our priorities and guide our future decisions. Ultimately this strategy will serve as an economic development plan for Ohio that will be led primarily by the Ohio Department of Development, along with the Governor's office and other state agencies and departments. With full implementation, our strategic plan will not only guide Ohio's long-term investments, but will also help guide our daily decisions.
Capital Gains, Dividends, And Taxes: Market Reactions To Tax Changes, Mark Foster, Larry White, Michael T. Young
Capital Gains, Dividends, And Taxes: Market Reactions To Tax Changes, Mark Foster, Larry White, Michael T. Young
All Faculty Scholarship for the College of Business
The purpose of this study is to examine the effect of a capital gains tax reduction on the stock price of firms that have not historically paid a dividend. If markets are semi-strong-form efficient, one would expect that the market price would have already adjusted prior to the day the announcement was made, assuming no new information was included in the announcement. If markets have not already incorporated the information, there would be a possibility for abnormal returns from investing in the stocks on the date of the announcement. This paper studies the returns from companies prior to, and subsequent …
Model State Land Use Legislation For New England, New England Environmental Finance Center, Muskie School Of Public Service
Model State Land Use Legislation For New England, New England Environmental Finance Center, Muskie School Of Public Service
Legislation
Sprawl is neither the ordained nor the inevitable outcome upon the New England landscape. A coordinated response to sprawl by the public and private sectors is possible, and could dramatically improve land use patterns and reduce the cost of local government. For the New England states, such a response would include, among other elements, legislation to eliminate existing gaps in the land use laws of each state – gaps that presently encourage or sanction sprawling development. It would also include incentives for municipalities to think beyond their borders and to act with greater efficiency and effect. It is the purpose …
State Enterprise Zone Programs: Have They Worked?, Alan H. Peters, Peter S. Fisher
State Enterprise Zone Programs: Have They Worked?, Alan H. Peters, Peter S. Fisher
Upjohn Press
Peters and Fisher evaluate 75 EZs located in 13 states to gain an understanding of the overall effectiveness of state enterprise zones. Faced with a paucity of data on EZs that could be used in standard economic analysis, the authors employ a hypothetical firm model in which they apply various EZ and non-EZ incentives to financial statements created for a set of "typical" firms. Observing the impacts of both types of incentives on firms' financial statements allow Peters and Fisher to predict the firms' resulting behavior. Between these findings and the data accumulated from actual EZs, they are able to …
Bidding For Business: The Efficacy Of Local Economic Development Incentives In A Metropolitan Area, John E. Anderson, Robert W. Wassmer
Bidding For Business: The Efficacy Of Local Economic Development Incentives In A Metropolitan Area, John E. Anderson, Robert W. Wassmer
Upjohn Press
Anderson and Wassmer examine the use and effectiveness of local economic development incentives within a specific region, the Detroit metropolitan area. The Detroit area serves as a good example, they say, because of the area's 20-plus year track record of its communities offering the gamut of economic incentives aimed at redirecting economic activity and jobs. The evidence they uncover reveals factors that drive cities not just in this Southeast Michigan area, but nationwide to offer particular types of incentives that are more or less generous than those offered by their neighbors.
Central Bank Of Nigeria Statistical Bulletin, December 1998, Central Bank Of Nigeria
Central Bank Of Nigeria Statistical Bulletin, December 1998, Central Bank Of Nigeria
CBN Statistical Bulletin
The explanatory notes outline the methods for compiling financial, public finance, national accounts, and international trade statistics in Nigeria. Financial statistics are compiled from balance sheets and financial statements, covering lending and deposit interest rates, bank liquidity, and clearing house statistics. Public finance statistics include government revenue, expenditure, and debt, as well as debt conversion programs and promissory notes. National accounts are based on the System of National Accounts and include data on GDP, Gross Fixed Capital Formation, consumption expenditure, and Gross National Savings. International trade statistics measure the value and quantity of imports and exports, presented in the Standard …
Industrial Incentives: Competition Among American States And Cities, Peter S. Fisher, Alan H. Peters
Industrial Incentives: Competition Among American States And Cities, Peter S. Fisher, Alan H. Peters
Upjohn Press
This book is the first significant attempt to quantify the development efforts made by state and local governments. The authors' extensive research focuses on tax and incentive policies across the 24 most industrialized states in the United States and a sample of 112 cities from within those states.
Who Benefits From State And Local Economic Development Policies?, Timothy J. Bartik
Who Benefits From State And Local Economic Development Policies?, Timothy J. Bartik
Upjohn Press
Bartik reviews evidence on whether state and local policies affect job growth. He then presents empirical data supporting the intentions of such programs, showing that job growth may lead to a number of positive long-term effects including: lower unemployment, higher labor force participation, higher real estate values, and better occupational opportunities. He also shows that the earnings gains to disadvantaged groups outweigh the resulting increased real estate values for property owners, and concludes by saying that regional competition for jobs may actually be a benefit for the nation as a whole.
Central Bank Of Nigeria Statistical Bulletin, December 1990, Central Bank Of Nigeria
Central Bank Of Nigeria Statistical Bulletin, December 1990, Central Bank Of Nigeria
CBN Statistical Bulletin
The Central Bank of Nigeria (CBN) is recognized for its role in collecting, collating, analyzing, and disseminating data on the Nigerian economy. It has made available as much information as possible through its regular publications such as the Monthly, Half-Year, and Annual Reports, as well as the Economic and Financial Review and the Intermediate Economic and Financial Indicators. However, the bulk of the statistics published in these documents have focused mainly on the current and irregular reporting periods. This has led to a gap in the availability of relevant statistics in the country. The first issue of the CBN Strategic …
Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt
Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt
Upjohn Press
Uses historical data to simulate the effects of tax base sharing.
Michigan's Business Tax Costs Relative To The Other Great Lakes States, Timothy L. Hunt
Michigan's Business Tax Costs Relative To The Other Great Lakes States, Timothy L. Hunt
Upjohn Press
Offers a picture of Michigan's tax costs relative to other Great Lakes states.
The Business Climate In Michigan: Wage & Tax Cost Considerations, Timothy L. Hunt
The Business Climate In Michigan: Wage & Tax Cost Considerations, Timothy L. Hunt
Upjohn Press
Uses a broad definition of "business climate" to assess the attractiveness of Michigan as a place to do business.
Issues Related To Tax Exemptions For Commerce And Industry, Wayne R. Wendling
Issues Related To Tax Exemptions For Commerce And Industry, Wayne R. Wendling
Upjohn Press
Looks at the effectiveness of tax exemptions in attracting industry.
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.