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Fiscal federalism and tax administration : evidence from Germany
Bönke, Timm; Jochimsen, Beate; Schröder, Carsten - 2013
In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the...
Persistent link: https://www.econbiz.de/10009763797
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A wealth tax at work
Thoresen, Thor Olav; Ring, Marius A. K.; Nygård, Odd E.; … - 2021
tax debate. We discuss how the taxation of wealth fits in with the personal income tax. We further investigate the … redistributional effects of wealth taxation and explore the extent to which wealth taxation may cause adverse liquidity effects for … private firms. Finally, we consider the effects of wealth taxation on charitable giving. Taken together, we see the evidence …
Persistent link: https://www.econbiz.de/10012800792
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Submission to IRS and Treasury Concerning Notice 2018-43, 2018-2019 Priority Guidance Plan - International Tax Issues Including Profit Shifting
Kadet, Jeffery M. - 2018
This letter to the Treasury and the IRS is in response to Notice 2-43's request for recommendations for the 2-2 Priority Guidance Plan on tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. Many of...
Persistent link: https://www.econbiz.de/10012915823
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The effects of cooperative compliance on firms' tax risk, tax risk management and compliance costs
Eberhartinger, Eva; Zieser, Maximilian - 2021
In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we...
Persistent link: https://www.econbiz.de/10012302094
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Submission to IRS and Treasury Concerning Notice 2019-30, 2019-2020 Priority Guidance Plan - International Tax Issues Including Profit Shifting
Kadet, Jeffery M. - 2019
This letter to the Treasury and the IRS is in response to Notice 2019-30's request for recommendations for the 2019-2020 Priority Guidance Plan on tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance....
Persistent link: https://www.econbiz.de/10012868763
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Tax Policy and the Missing Middle : Optimal Tax Remittance with Firm-Level Administrative Costs
Dharmapala, Dhammika; Slemrod, Joel B.; Wilson, John D. - 2008
We analyze the optimal taxation of firms when the government faces fixed (per-firm) administrative costs of tax … firms with outputs below a cutoff level can be exempted from taxation. We show that it may be optimal to set the cutoff high …
Persistent link: https://www.econbiz.de/10014217852
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Taxation and Red Tape : The Cost to British Business of Complying with the UK Tax System
Chittenden, Francis - 2010
Successive governments have promised to reduce business red tape, whilst doing nothing about it. In fact, with regard to the tax system, ever-greater numbers of taxes and ever-greater complexity have increased burdens on businesses by turning firms into unpaid tax collectors.Research into the...
Persistent link: https://www.econbiz.de/10013141537
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Evaluation of Tax Administration Efficiency : Data Envelope Analysis (DEA)
RESEARCH, ATAF - 2021
Tax administration is essential for every country. Only with collected taxes, governments able to provide public services to citizens (taxpayers) and to implement welfare programs. Therefore, comprehensive performance measurement of tax administration is an important element of the overall...
Persistent link: https://www.econbiz.de/10013223458
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Tax Administration Costs in Transition Economies and the OECD : A Comparative Study
McGee, Robert W. - 2007
Paying taxes is a cost of doing business. The looters (or public servants, depending on your perspective) must be paid and tax proceeds must be distributed to various groups and individuals, both worthy and unworthy. But tax expense includes more than just the amount of taxes that must be paid....
Persistent link: https://www.econbiz.de/10014223487
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Justice for All : The IRS Reimagined
Herzig, David - 2013
The ability of the Internal Revenue Service (IRS) to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice (“Justice”) stating that the President and...
Persistent link: https://www.econbiz.de/10013081974