Putting an end to Ontario’s archaic retail sales tax and adopting a value-added tax like the GST would sharply lower the effective tax rate on new business investment and offer the province a much-needed economic boost.

The aim of this paper is to conduct an empirical investigation regarding the presence of political and informative trends in tax setting of local governments as an alternative theoretical explanation to the tax mimick-ing. Both phenomena have been tested on municipalities' cross-sectional data...

In the literature, tax interaction is mainly due to tax and yardstick competition. However, we suppose that tax interaction appears when the local policy maker conforms his fiscal policy to decisions taken by his neighbourhood to fill information gaps. Theoretical results show that incomplete...

本稿では、現行の固定資産税が応益課税であるのか否かについて、実証分析と数値計算により検証する。具体的には、固定資産税の「Benefit...

Executive Summary: Iowa offers several tax incentive programs that have been utilized by biofuel producers. The tax credit programs include the Enterprise Zone Program (EZ), the New Jobs and Income Program (NJIP), the New Capital Investment Program (NCIP), and the High Quality Job Creation...

Executive Summary: Iowa introduced the Historic Preservation and Cultural and Entertainment District (HPCED) Tax Credit Program in 2000. The program allows property owners or developers to claim tax credits equal to 25 percent of qualified rehabilitation costs for eligible historic properties in...

This paper evaluates the redistributive impacts of rural taxation in China, using the CASS CHIP survey 1995-2002. The main findings can be summarized as follows.First, the major policy target of rural taxation reform--reducing the average rate of taxes and levies--was accomplished between 1995...

Fiscal decentralization necessitates the finding of solutions to a number of issues such as what amount of expenditure-related responsibility should be devolved to local authorities, what degree of taxation autonomy should local self-government organs be provided with, what fiscal tools should...

We analyze the demand of the Euromillions lottery tickets, a European lotto-like game launched in 2004 and played simultaneously in nine countries with the same rules and the same draws. Using the effective price methodology, we show that price elasticities are very different across countries....