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Tax Incentives and Business Investment : Evidence from German Bonus Depreciation

Eichfelder, Sebastian - 2014

In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … the theoretical literature, there is empirical evidence for strong and significant effects of the bonus depreciation …

Persistent link: https://www.econbiz.de/10013052097

Testimony Before the Senate Finance Committee : 'Tax Reform Options: Incentives for Charitable Giving'

Colinvaux, Roger - 2012

The Congressional testimony provides a framework for thinking about the role of the charitable deduction in the federal income tax. As changes to the deduction are weighed by policymakers, it is important to consider: (1) the existing characteristics and policy tenets of the charitable...

Persistent link: https://www.econbiz.de/10013110826

Time for Permanent Estate Tax Reform

Cooper, Jeffrey A. - 2014

On January 1, 2013, the federal estate tax regime in effect from 2001 to 2012 is scheduled to revert to its pre-2001 structure. A 35% rate will soar to a 55% rate. A $5 million exemption will plummet to $1 million. Some deductions and credits enacted in 2001 will disappear while others repealed...

Persistent link: https://www.econbiz.de/10013065476

The End of Taxation without End : A New Tax Regime for U.S. Expatriates

Schneider, Bernard - 2012

One of the most notable examples of U.S. tax exceptionalism is the taxation of U.S. citizens and legal permanent residents (LPRs) on their worldwide income, regardless of residence. The United States also imposes broad and increasingly onerous tax and financial reporting obligations on its...

Persistent link: https://www.econbiz.de/10013096911

The Dividend Reinvestment Deduction : A Modest Proposal to Reform the Taxation of Business Income

Hasen, David - 2014

This essay, scheduled to appear in the 2014 symposium issue of the Chapman Law Review, proposes enactment of a deduction to individuals for distributions received on stock in regular, or "C," corporations when the distributions are reinvested prior to the return date for the year of...

Persistent link: https://www.econbiz.de/10013058204

Integrating Public Finance with Human Behaviour and Inclusive Growth – Case Study on Indian Tax System

Jain, Trilok Kumar - 2019

This is a conceptual paper, the author discusses some fundamental assumptions regarding taxation. These assumptions need to be re-examined. The author has carried out a survey of fifty professionals in the field of tax administrations and based on discussions with them tried to identify the...

Persistent link: https://www.econbiz.de/10012895900

Fiscal reform in taxation : what is an optimal taxation system for the Republic of Kosovo?

Gjonlleshaj, Gjon K.; Kamberaj, Altina - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 10 (2024) 1, pp. 105-125

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation). The Republic of Kosovo is the newest country in...

Persistent link: https://www.econbiz.de/10015424149

Reforming the Taxation of Exempt Organizations and Their Patrons

Miller, David S. - 2013

Persistent link: https://www.econbiz.de/10013074131

Brazil : Tax Expenditure Rationalization within Broader Tax Reform

Coelho, Maria - 2022

The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures...

Persistent link: https://www.econbiz.de/10013306744

Corporate taxes, investment and the self-financing rate : the effect of location decisions and exports

Brasch, Thomas von; Frankovic, Ivan; Tölö, Eero - 2021

In this paper, we study how lower corporate tax rates impact investment by including two novel channels into a DSGE model used for fiscal policy analysis in Norway. We capture both how foreign firms relocate and invest in the country when corporate taxes are reduced and how the inflow of FDI...

Persistent link: https://www.econbiz.de/10012513091