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Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.; Joulfaian, David; Poterba, James M. - In: The American economic review 106 (2016) 5, pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
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The tax reform legislation of 2017
Feldstein, Martin S. - In: Journal of policy modeling : JPMOD ; a social science … 40 (2018) 3, pp. 503-508
Persistent link: https://www.econbiz.de/10011966089
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TrumpEconomics : a first year evaluation
Summers, Lawrence Henry - In: Journal of policy modeling : JPMOD ; a social science … 40 (2018) 3, pp. 529-545
Persistent link: https://www.econbiz.de/10011966100
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Can tax reforms reduce inequality?
Seyf, Ahmad - In: Inequality : trends, causes, consequences, relevant policies, (pp. 187-231). 2018
Persistent link: https://www.econbiz.de/10012012135
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Assessing president Trump's child care proposals
Batchelder, Lily L.; Maag, Elaine; Huang, Chye-Ching; … - In: National tax journal 70 (2017) 4, pp. 759-782
Persistent link: https://www.econbiz.de/10011833717
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A destination-based cash flow tax can be structured to comply with World Trade Organization rules
Grinberg, Itai - In: National tax journal 70 (2017) 4, pp. 803-818
Persistent link: https://www.econbiz.de/10011833744
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Asymmetric reform bonus : the impact of VAT pilot expansion on China's corporate total tax burden
Fang, Hongsheng; Bao, Yuxin; Zhang, Jun - In: China economic review : an international journal 46 (2017), pp. 17-34
Persistent link: https://www.econbiz.de/10011911610
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Up-to-date interest rate curve and tax law changes : what are the effects on the municipal market?
Hatch, Kjerstin; Rai, Vikram; Doe, Thomas; Miller, John - In: Municipal finance journal : the state and local … 38 (2017) 3, pp. 23-43
Persistent link: https://www.econbiz.de/10011875743
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The mobile tax bill : how mobile is impacted by sector-specific taxes
Castells, Pau; Pedrós, Xavier; Sivakumaran, Mayuran - 2019
Many developing countries have introduced sector-specific taxes on the consumption of mobile services, which apply on top of general taxes, and therefore discourage the positive externalities that have been estimated to be associated with the use of mobile technology on workers' productivity and...
Persistent link: https://www.econbiz.de/10012153764