Showing 71 - 80 of 157
Persistent link: https://www.econbiz.de/10003834650
Persistent link: https://www.econbiz.de/10003834723
Persistent link: https://www.econbiz.de/10003834729
Persistent link: https://www.econbiz.de/10003834748
Persistent link: https://www.econbiz.de/10003834798
In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality properties generally deemed desirable. A choice...
Persistent link: https://www.econbiz.de/10011508109
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash flow tax, having many...
Persistent link: https://www.econbiz.de/10011398020
In the context of several examples of problems associated with present budgetary conventions, I revisit Musgrave's conceptual division of the government's program into Allocation, Distribution and Stabilization Branch subbudgets. I suggest progress towards Musgrave's ideal of a more informative...
Persistent link: https://www.econbiz.de/10011408439
We present a proof-of-concept analysis of the measurement of the health damage of ozone (O3) produced from nitrogen oxides (NOx = NO NO2) emitted by individual large point sources in the eastern United States. We use a regional atmospheric model of the eastern United States, the Comprehensive...
Persistent link: https://www.econbiz.de/10012467865
This paper concerns the question of how the rules for calculating the investment tax credit and the associated rules for calculating depreciation allowances for tax purposes should be structured to assure the "appropriate" relationship between the subsidy granted to long-lived assets and that to...
Persistent link: https://www.econbiz.de/10013211691