Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
The Impact Of State And Local Taxes On Growth Using Improved Tax Measures, Timothy Bartik
The Impact Of State And Local Taxes On Growth Using Improved Tax Measures, Timothy Bartik
Timothy J. Bartik
In collaboration with Alan Peters and Peter Fisher of the University of Iowa, this research project provided important new evidence on a long-standing controversy in academic and public policy circles: whether tax incentives are a cost-effective means of stimulating state economic growth. The research used a superior measure of the crucial explanatory variable—state and local taxes on business—and tested the sensitivity of the results to the kind of tax measure used. This project refocused scholarly debate on replicable findings about the impact of state and local business taxes on economic growth. The results were disseminated to the economic development policy …
Fiscal Federalism In Chinese Taxation, Wei Cui
Fiscal Federalism In Chinese Taxation, Wei Cui
Wei Cui
The legal debate about the decentralization of taxing power in China has mainly centered around a directive issued by the State Council at the end of 1993, which directive, at the same time as launching the well-known and widely-discussed tax reform of 1994, announced that legislative power regarding taxation would be reserved exclusively for the central government. This directive has no constitutional basis, and its subsequent statutory incarnations are all either incomplete or ambiguous. Moreover, in the adoption of tax regulations for many types of taxes, there have been numerous deviations from this principle of centralization, and the bearing of …
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.
Restrictiong Taxation: The Impact Of Proposition 13 On California Tax And Expenditure Trends, Robert L. Sexton, Gary M. Galles
Restrictiong Taxation: The Impact Of Proposition 13 On California Tax And Expenditure Trends, Robert L. Sexton, Gary M. Galles
Robert L Sexton
No abstract provided.