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Full-Text Articles in Social and Behavioral Sciences
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.
Analysis Of Revenue Generation As A Tool For Socio-Economic And Infrastructural Development In Nigeria, Obiechina M.E.
Analysis Of Revenue Generation As A Tool For Socio-Economic And Infrastructural Development In Nigeria, Obiechina M.E.
Bullion
The paper analyses the federal government revenue vis-àvis the provision of socio-economic Volume 34, No. 4 October - December 2010 and infrastructural development in Nigeria from 1970 2008, the centerpiece, which is improved productivity and standard of living. To this end, the paper is divided into five sections. Following this introductory section, section two explains the concept of government revenue and infrastructural development as well as theoretical and empirical literature. In section three, we examine the sources and structure of government revenue. Section four focuses on the trend in government revenue and expenditure and the state of some infrastructure in …
Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice
Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice
Honors Projects in Accounting
The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and the …
The Elasticity Of Taxable Income During The 1990s: New Estimates And Sensitivity Analyses, Seth H. Giertz
The Elasticity Of Taxable Income During The 1990s: New Estimates And Sensitivity Analyses, Seth H. Giertz
Department of Economics: Faculty Publications
Over the past two decades, the elasticity of taxable income has emerged as the central parameter for assessing efficiency and revenue implications from changes to tax policy. This article estimates short- and longer-run responses of taxable (and gross) income to changes in tax rates using panels of U.S. tax returns for the 1990s. With the richest set of income controls, income-weighted elasticity estimates range from 0.19 to 0.33, depending on whether responses are measured over one- or three-year intervals. An alternative approach designed to capture delayed and anticipatory responses yields much larger estimates -- ranging from 0.43 over the short …
Business Taxes And International Competitiveness: Understanding How Taxes Can Distort Capital Ownership And Designing A Nondistortive International Tax System, Michael S. Knoll
Business Taxes And International Competitiveness: Understanding How Taxes Can Distort Capital Ownership And Designing A Nondistortive International Tax System, Michael S. Knoll
All Faculty Scholarship
Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs). Such concerns frequently influence policy, especially tax policy. In this paper, I develop a theory of how taxes affect the international competitiveness of businesses. I then use that theory to evaluate basic tax policy decisions, such as the choice between residence- and source-based taxation and the level of tax rates, and to understand the impact various provisions in the U.S. Internal Revenue Code are likely to have on the competitiveness of U.S.-based corporations and MNCs.
Who Pays And Who Benefits: 21st Century Tax Reform For Maine, Bureau Of Labor Education. University Of Maine
Who Pays And Who Benefits: 21st Century Tax Reform For Maine, Bureau Of Labor Education. University Of Maine
Bureau of Labor Education
Most people do not enjoy paying taxes, which are the primary source of revenue for governments at all levels, but most people also probably agree that ultimately, some kind of taxation is necessary. However, public support for taxes is greatly influenced by perceptions of whether tax systems are fair or equitable, and these perceptions are unfortunately not always based on factual information or clear understanding. The ongoing debate over Maine’s latest attempt at tax reform is no exception.
The Corporate Income Tax: An Entrepreneurial Perspective, Valerio Filoso
The Corporate Income Tax: An Entrepreneurial Perspective, Valerio Filoso
Valerio Filoso
While corporate income taxation is a major issue in the debate over international finance, economic theory has no clear stance on who bears its burden. On balance, economists seem still more prone to accept that taxing profits does not affect corporations’ outcomes. This paper makes three cases for non-neutrality. First, since corporate income taxation is asymmetric between profit and loss, the tax rate may change the ranking of alternative investments. Secondly, the imperfect observ- ability of the use of internal resources makes pure economic profits very difficult to detect. Thirdly, when the pervasive role of entrepreneurship is fully taken into …
Making Mountains Of Debt Out Of Molehills: The Pro-Cyclical Implications Of Tax And Expenditure Limitations, Mathew D. Mccubbins, Ellen Moule
Making Mountains Of Debt Out Of Molehills: The Pro-Cyclical Implications Of Tax And Expenditure Limitations, Mathew D. Mccubbins, Ellen Moule
Faculty Scholarship
This paper presents evidence that property tax limits have detrimental effects on state and local revenues during recessions. Property tax limits cause states to rely on income–elastic revenue sources, such as the income tax or charges and fees. Greater reliance on these revenue sources results in greater revenue declines during economic downturns. We present analysis of time–series, cross–sectional data for the U.S. states for each of these conclusions. Our results suggest that states would have fewer and more modest financial problems during economic downturns if they did not enact property tax limitations.