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How Large Are the Welfare Costs of Tax Competition?
Parry, Ian W.H. - 2001
Previous literature has shown that competition among regional governments may lead to inefficiently low levels of capital taxation, because governments do not take account of the external benefits of capital flight to other regions. However, the fiscal distortion is smaller the more elastic the...
Persistent link: https://www.econbiz.de/10009445432
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Tiesioginių mokesčių transformacijos ir jų poveikis šalių ekonomikos raidai Europos Sąjungos šalyse
Kazlauskaitė, Živilė - 2009
Tiesioginių mokesčių transformacijos Europos Sąjungos kontekste yra jautri tema, kadangi dėl egzistuojančių šių mokesčių skirtumų yra nesutariama, ar reikalingas priverstinis mokesčių harmonizavimas. Tad, šio darbo tikslas buvo įvertinti tiesioginių mokesčių pokyčių...
Persistent link: https://www.econbiz.de/10009479154
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ARE ALL TAXES EQUALLY BAD? HOW REDUCING IOWA'S SALES TAX COULD SAVE IOWANS MORE THAN $100 MILLION PER YEAR
Lapan, Harvey E.; Moschini, GianCarlo; Caruth, Brad - 2002
Under current U.S. law, taxpayers can deduct up to 100 percent of their state income taxes from their adjusted gross income when calculating their federal income taxes. As a result, Iowans currently pay approximately $251 million less to the federal government than they would otherwise pay....
Persistent link: https://www.econbiz.de/10009443083
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Border Wars: Tax Revenues, Annexation, and Urban Growth in Phoenix
Heim, Carol E. - 2006
Phoenix and neighboring municipalities, like many in the South and West, pursued a growth strategy based on annexation in the decades after World War II. This paper explores the link between annexation and competition for tax revenues. After discussing arguments for annexation, it traces the...
Persistent link: https://www.econbiz.de/10009467901
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Changes in state and local sales taxation in the last decade / BEBR No. 499
Due, John Fitzgerald. - 2011
unchanged; revenues from state income taxes have exceeded sales tax revenues since 1973. In Canada, the trend has been toward …
Persistent link: https://www.econbiz.de/10009477749
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Understanding the Economics of Transportation in Utah
Searle, Jeremy E 1984- - 2010
Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This...
Persistent link: https://www.econbiz.de/10009456770
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Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies
Christian, Philip C - 2010
Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of...
Persistent link: https://www.econbiz.de/10009460568
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Expansion of transaction privilege tax to services
Transaction Privilege Tax Research Committee - 2003
August 29, 2003. 16 pages (PDF version). Prepared for the Citizens Finance Review Commission by Transaction Privilege Tax Research Committee Monsignor Edward Ryle, Chair and Authors: Michelle Ahlmer, Executive Director of the Arizona Retailers Association K. Michelle AmRhein, State and Local Tax...
Persistent link: https://www.econbiz.de/10009460799
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Guiding principles in evaluating transaction privilege tax exemptions
Transaction Privilege Tax Research Committee - 2003
August 29, 2003. 14 pages (PDF version). Prepared for the Citizens Finance Review Commission by Transaction Privilege Tax Research Committee Monsignor Edward Ryle, Chair and Authors: Michelle Ahlmer, Executive Director of the Arizona Retailers Association K. Michelle AmRhein, State and Local Tax...
Persistent link: https://www.econbiz.de/10009460800
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Virtual learning for health care managers
Robertson, Mary Eileen - 2006
The health industry in Canada, as well as in other industrial countries, has been in the process of reform for many … varies from country to country. In Canada, with a publicly funded health industry, the main reform method has been …-care managers in British Columbia, a western province of Canada. The study had a two-fold approach; to ascertain how health reform …
Persistent link: https://www.econbiz.de/10009434902