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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
"This paper was prepared for presentation at the Allied Social Sciences meetings, Chicago, August 29-31, 1978."
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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An evaluation of the capital gains tax concessions for small business
Marriage, Wayne Wilson - 2006
. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove …
Persistent link: https://www.econbiz.de/10009437997
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ESSAYS ON THE WESTERN LABOR MARKETS
Holter, Hans A - 2011
Taxation and Public Education Expenditure," I study the determinants of cross-country differences in intergenerational earnings … and earnings, which features progressive taxation, public education expenditure, and borrowing constraints among the … the child's earnings. Quantitatively, taxation is more important than education expenditure. Introducing a Danish tax …
Persistent link: https://www.econbiz.de/10009438733
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The long-run determinants of Australian income inequality
Gaston, Noel; Rajaguru, Gulasekaran - 2009
development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for …
Persistent link: https://www.econbiz.de/10009441597