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Taxing Bankrupts
Oei, Shu-Yi - 2016
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy...
Persistent link: https://www.econbiz.de/10013007198
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Taxation of R&D : Review of Practices
Kitova, Galina - 2014
In recent years R&D tax incentives have been characterized by increasing scale and spread on innovation activity. Approaches to integrated R&D tax incentives into "recipes" for long-term growth and competitiveness were developed and tested in many countries. For example, only 12 OECD members...
Persistent link: https://www.econbiz.de/10013046995
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TOP Tax System – A New Taxation System
2012
accounting, auditing, tax returns and consequent quagmire of all tax related cases.Salient features of this new tax system....................Taxation …
Persistent link: https://www.econbiz.de/10013114952
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More than Revenue : Main Challenges for Taxation in Latin America and the Caribbean
Ter-Minassian, Teresa - 2013
This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region …-American Development Bank (IDB) for its forthcoming flagship publication More than Revenue: Taxation as a Development Tool in the … analyzes the region's taxation in regard to revenue adequacy, efficiency, vertical and horizontal equity, ease of …
Persistent link: https://www.econbiz.de/10013087897
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Taxing Nudges
Thomas, Kathleen DeLaney - 2020
otherwise well-designed nudge: taxation. Under current tax laws, certain incentives designed to nudge behavior are treated as …
Persistent link: https://www.econbiz.de/10012840749
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Fixing Five Flaws of the Tax Cuts and Jobs Act
Clausing, Kimberly A. - 2020
The tax legislation commonly referred to as the Tax Cuts and Jobs Act (Public Law 115-97) came into effect in 2018. The new tax law was flawed in five important ways. First, the law generates large deficits that will reduce the ability of government to fund important priorities in the future;...
Persistent link: https://www.econbiz.de/10012849053
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Tax Losses
Snyder, Lester B. - 2007
It comes as no surprise to any observant person in this country that there is a wide disparity in our federal income tax treatment of persons who have differing incomes and financial resources. But while much has been written on tax law complexity and inefficiency, little or nothing has been...
Persistent link: https://www.econbiz.de/10014223715
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Tax Structure and Entrepreneurship
Baliamoune-Lutz, Mina - 2012
Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large …
Persistent link: https://www.econbiz.de/10013105971
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The 'Illegal' Tax
Lipman, Francine J. - 2012
Almost fifty years ago in 1965, on the steps of the State Capital in Montgomery, Alabama, Dr. Martin Luther King, Jr., asked a crowd of twenty-five thousand "How long will prejudice blind the visions of men, darken their understanding, and drive bright-eyed wisdom from her sacred throne?" The...
Persistent link: https://www.econbiz.de/10013108895
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Inequality and fiscal redistribution in Mexico : 1992-2015
Scott, John; Rosa, Enrique de la; Balcazar, Rodrigo Aranda - 2017
This paper uses income and expenditure surveys from 1992 to 2014 and public tax and spending accounts to estimate the redistributive impact of Mexico's fiscal system over this period. It presents standard and marginal benefit incidence analysis for the principal public transfers (education,...
Persistent link: https://www.econbiz.de/10011776401