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ECONIS (ZBW)
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1
Cryptocurrency Economics and the Taxation of Block Rewards
Sutherland, Abraham
-
2019
This report argues that including proof-of-stake cryptocurrency block rewards in gross income when the reward tokens are first created results in inequitable taxation and would discourage U.S. taxpayers from participating in this new technology. The better approach is to tax reward tokens when...
Persistent link: https://www.econbiz.de/10012861553
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2
Wealth and Taxes
Cochrane, John H.
-
2020
Wealth inequality has become a heated political issue. Politicians claim that wealth concentration is rising and that people at the top are gaining at other people's expense. In this study, I examine problems with the measurement of wealth and discuss whether wealth inequality is an issue that...
Persistent link: https://www.econbiz.de/10012838025
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3
The Behavioral Elasticity of Tax Revenue
Hemel, Daniel Jacob
-
2020
This article presents a new measure of the efficiency consequences of tax policies and explains how this new measure can shed light on a wide range of tax law debates. We build upon the “elasticity of taxable income” approach pioneered by public finance scholars over the last quarter century...
Persistent link: https://www.econbiz.de/10012847504
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4
Taxing the Rich : Issues and Options
Batchelder, Lily L.
-
2020
The U.S. economy exhibits high inequality and low economic mobility across generations relative to other high-income countries. The U.S. will need to raise more revenues in order to reduce these disparities, finance much-needed new services and investments, and address the nation's long-term...
Persistent link: https://www.econbiz.de/10012847795
Saved in:
5
Legal Calculators and the Tax System
Blank, Joshua D.
-
2020
When consumers have questions about companies' services and products, whether medical insurance, airline tickets or home appliances, they almost always encounter automated agents and other forms of customer service technology. Increasingly, tax authorities have begun to offer online...
Persistent link: https://www.econbiz.de/10012848769
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6
Policy Options for Taxing the Rich
Batchelder, Lily L.
-
2020
The U.S. economy exhibits high inequality and low economic mobility across generations relative to other high-income countries. The United States will need to raise more revenues in order to reduce these disparities, finance much-needed new services and investments, and address the nation's...
Persistent link: https://www.econbiz.de/10012830287
Saved in:
7
Structural Transformation and Tax Efficiency
Cevik, Serhan
-
2019
Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting the value-added tax (VAT). The analysis is based on...
Persistent link: https://www.econbiz.de/10012889162
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8
Tax Rulings as State Aid FAQ
Mason, Ruth
-
2017
In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission
Persistent link: https://www.econbiz.de/10012962503
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9
The Concept of Income and Tax Policy
Richardson, Ivor
-
2015
This paper describes the relevance to lawyers and law students of the concept of income for tax purposes and tax policy. Three reasons are given for law practitioners to have an understanding of the policies underlying tax legislation: the complexity of the legislation; the fact that it can...
Persistent link: https://www.econbiz.de/10013036637
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10
Corporate Social Responsibility and Taxation : An Evolving Theory
Narotzki, Doron
-
2016
With increased technology and access to information, corporations have evolved in order to reflect the concept of corporate social responsibility (CSR) in their global business strategies. Some companies, such as Starbucks Corporation, have taken this concept a step further and chose to...
Persistent link: https://www.econbiz.de/10012993293
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