Showing 1 - 10 of 49
This paper begins with a discussion of antidumping laws in general and how they have been applied by U.S. domestic producers to target Russian and Ukrainian companies. The use and abuse of antidumping laws by the steel industry in the United States is then discussed, followed by discussions and...
Persistent link: https://www.econbiz.de/10014070405
The countries of the world have public finance systems that can generally be broken down into three categories. Advanced western democracies (and Japan) have long-established, often complex systems. Emerging economies such as those in Eastern Europe and China are in the process of moving from...
Persistent link: https://www.econbiz.de/10005560983
All governments need money in order to pay for the cost of operations. There are a number of ways that they can obtain the funds they need. Economies that are emerging from central planning to a market system are in a unique position in this regard - some would say enviable - because they have...
Persistent link: https://www.econbiz.de/10014052673
One question in the most recent World Values Survey asked whether it is an essential characteristic of democratic governments to tax the rich and subsidize the poor. The present study reports the findings of the survey conducted in South Korea. The overall response and relative ranking are...
Persistent link: https://www.econbiz.de/10014116099
Earmarking taxes - setting funds aside for special purposes - has its advantages and disadvantages. The literature focuses almost exclusively on technical aspects of earmarking. Practically nothing has been written about the ethical aspects of earmarking. This article explores some of the...
Persistent link: https://www.econbiz.de/10014141212
User fees are used to fund government services like highway construction and maintenance, museums and parks. The advantage of user fees, from a fairness perspective, is that the only people who pay them are the ones who use the government service. The problem with educational funding is that it...
Persistent link: https://www.econbiz.de/10014141214
Several Congresses have passed various forms of minimum tax, both at the individual and corporate level. They have even passed alternative minimum tax bills to squeeze out additional tax revenue that would not otherwise be forthcoming. The problem was caused by the philosophy of taxation they...
Persistent link: https://www.econbiz.de/10012952879
This study used the most recent World Values Survey dataset to determine whether Christian and Muslim views on the acceptability of taxing the rich and subsidizing the poor was an essential feature of democracy. The sample size included more than 23,000 individuals from more than 50 countries....
Persistent link: https://www.econbiz.de/10014033077
Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....
Persistent link: https://www.econbiz.de/10013138540
Tax evasion has persistently carried severe penalties, although its intended deterrence effect is highly doubtful. We can safely say that it is based on the widely shared assumption among government officials that tax evasion is among the more serious crimes. In other words, the rationale of the...
Persistent link: https://www.econbiz.de/10013072477