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Results 1- 20 of 20

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	1	Sharing the burden: Empirical evidence on corporate tax incidence
		Year:                      2011 Person:  Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor Institution:  Fachbereich Wirtschaftswissenschaften, Freie Universität Availability:  PDF Full text     to 2006. Tax return data cover the universe of corporations subject to corporate income tax, and ... wage bargaining after a reduction in tax rates does not increase the wage bill if employment effects ... This study assesses the burden of capital income tax passed onto labor through wage bargaining over ...     Saved in Bookmarks      .txt short format  /  .txt long format

	2	Sharing the burden : empirical evidence on corporate tax incidence
		Year:                      2011 Person:  Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor Publisher:  Berlin : Freie Univ., Fachbereich Wirtschaftswiss. Availability:  Full text    to 2006. Tax return data cover the universe of corporations subject to corporate income tax, and ... wage bargaining after a reduction in tax rates does not increase the wage bill if employment effects ... This study assesses the burden of capital income tax passed onto labor through wage bargaining over ...     Saved in Bookmarks      .txt short format  /  .txt long format

	3	Hobbling Exports and Destroying Jobs
		Year:                      2010-06 Person:  Hufbauer, Gary Clyde; Moran, Theodore H. Institution:  Peter G. Peterson Institute for International Economics (IIE) Availability:  PDF Full text     . The tax provisions of this bill will hurt American workers, reduce American exports, and make American ... competed only with firms that are subject to US tax rules. MNCs based in Europe, China, India, or Brazil ... The US House of Representatives has just passed the American Jobs and Closing Tax Loopholes Act ...     Saved in Bookmarks      .txt short format  /  .txt long format

	4	Comments on Recent Fiscal Developments and on Exit Strategies
		Year:                      2010-04 Person:  Tanzi, Vito Institution:  Bruegel Availability:  - progressively more difficult for countries (and, ceteris paribus, especially for high tax countries) to raise ... tax levels, or even to maintain the high levels reached in past years. Some observers had dismissed ... ??s tax administrator would provide strong backing for this hypothesis. Of course, even without it, taxes ...     Saved in Bookmarks      .txt short format  /  .txt long format

	5	Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869
		Year:                      2010 Person:  Arrupe, Javier San Julian Institution:  Facultat d'Economia i Empresa, Universitat de Barcelona Availability:  Full text    gained attention within the wider subject of the institutionalisation of political economy in the so ... place in the Spanish Parliament following the bill issued by the Minister of Finances Laureano Figuerola ... in order to establish a tax on personal incomes in 1868. The article attempts to show, first, that ...     Saved in Bookmarks      .txt short format  /  .txt long format

	6	Berkeley Program Offers New Option for Financing Residential PV Systems
		Year:                      2009-12-16 Person:  Bolinger, Mark A Availability:  Full text    investment tax credit (ITC), subject to the Federal government's 'anti-double-dipping' rules. Specifically ... , the residential solar ITC--equal to 30% of the system's tax basis, capped at $2000--will be reduced or ... ability to finance the installation of a PV system using increased property tax assessments, rather than a ...     Saved in Bookmarks      .txt short format  /  .txt long format

	7	The European Union’s Proposed Carbon Equalization System : Can it be WTO Compatible?
		Year:                      2009-01 Person:  Dhar, Biswajit; Das, Kasturi Institution:  East Asian Bureau of Economic Research (EABER) Availability:  Full text    , trade-exposed sectors, the carbon costs imposed by their domestic climate policies (e.g. carbon tax or ... proposals in the American Clean Energy and Security Act of 2009 (the Waxman-Markey Bill), as approved by the ... ) whether the proposed border measure could conform to the border tax adjustment provisions and the Most ...     Saved in Bookmarks      .txt short format  /  .txt long format

	8	The European Union’s Proposed Carbon Equalization System : Can it be WTO Compatible?
		Year:                      2009-01 Person:  Dhar, Biswajit; Das, Kasturi Institution:  East Asian Bureau of Economic Research (EABER) Availability:  Full text    , trade-exposed sectors, the carbon costs imposed by their domestic climate policies (e.g. carbon tax or ... proposals in the American Clean Energy and Security Act of 2009 (the Waxman-Markey Bill), as approved by the ... ) whether the proposed border measure could conform to the border tax adjustment provisions and the Most ...     Saved in Bookmarks      .txt short format  /  .txt long format

	9	The European Union’s Proposed Carbon Equalization System: Can it be WTO Compatible?
		Year:                      2009 Person:  Dhar, Biswajit; Das, Kasturi Institution:  East Asian Bureau of Economic Research (EABER) Availability:  PDF Full text     , trade-exposed sectors, the carbon costs imposed by their domestic climate policies (e.g. carbon tax or ... proposals in the American Clean Energy and Security Act of 2009 (the Waxman-Markey Bill), as approved by the ... ) whether the proposed border measure could conform to the ‘border tax adjustment’ provisions and the Most ...     Saved in Bookmarks      .txt short format  /  .txt long format

	10	Property Tax Assessments as a Finance Vehicle for Residential PV Installations: Opportunities and Potential Limitations
		Year:                      2008-08-07 Person:  Bolinger, Mark A; Bolinger, Mark Availability:  Full text    programs: a residential solar investment tax credit (ITC), subject to the Federal government's 'anti-double ... -dipping' rules. Specifically, the residential solar ITC--equal to 30% of the system's tax basis, capped at $2000 ... property tax assessments, rather than a more-traditional credit vehicle, to recover both system and ...     Saved in Bookmarks      .txt short format  /  .txt long format

	11	Minimum Standards, Fixed Costs and Taxing Autonomy of Subnational Governments
		Year:                      2008 Person:  Seitz, Helmut Availability:  PDF Full text     income tax bill taking into account fixed costs as well as minimum standards for the provision of public ... autonomy at the state level, a subject that is currently under debate in Germany where states do have ... virtually no power to tax. We use a simple theoretical model that incorporates state surtaxes on the federal ...     Saved in Bookmarks      .txt short format  /  .txt long format

	12	Minimum standards, fixed costs and taxing autonomy of subnational governments
		Year:                      2008 Publisher:  München : CESifo Affiliated person:  Seitz, Helmut Availability:  Full text    income tax bill taking into account fixed costs as well as minimum standards for the provision of public ... autonomy at the state level, a subject that is currently under debate in Germany where states do have ... virtually no power to tax. We use a simple theoretical model that incorporates state surtaxes on the federal ...     Saved in Bookmarks      .txt short format  /  .txt long format

	13	Economic Implications of the Transfer of Functions Legislation
		Year:                      2007 Person:  Scorsone, Eric; Martin, Joseph M. Institution:  Department of Agricultural, Food and Resource Economics, Michigan State University Availability:  Full text    . Essentially, under provisions contained in the bill, elections, tax collections, and assessment functions ... would be transferred from "rural" townships to the county where the township is located. The bill ... 95% of Michigan townships would be subject to this legislation. ...     Saved in Bookmarks      .txt short format  /  .txt long format

	14	PRIVATE EQUITY FUNDS -- AMENDMENTS TO DENMARK'S ANTI-AVOIDANCE LEGISLATION - The takeover of several high-profile Danish companies by private equity funds in recent years has sparked an intensive debate in Denmark on the effects of this trend, and one of the issues discussed has been the tax structure and consequences of these takeovers. In December 2005, the Minister of Taxation presented a bill which proposed, inter alia, to expand significantly several of Denmark's anti-avoidance provisions, including the rules on thin capitalization, the withholding tax on interest and transfer pricing, in order to target the structures used. The bill was the subject of considerable debate, and the Minister of Taxation proposed several amendments. The final bill was passed by the parliament on 6 April 2006. This article discusses the amendments to Denmark's anti-avoidance provisions.
		Year:                      2006 Affiliated person:  Ottosen, Arne Møllin; Nørremark, Michael Published in:  Bulletin for international taxation ; 60 Availability:  - to target the structures used. The bill was the subject of considerable debate, and the Minister of ... debate in Denmark on the effects of this trend, and one of the issues discussed has been the tax ... structure and consequences of these takeovers. In December 2005, the Minister of Taxation presented a bill ...     Saved in Bookmarks      .txt short format  /  .txt long format

	15	Economic Analysis: Co-generation Using Wind and Biodiesel-Powered Generators
		Year:                      2006 Person:  Tiffany, Douglas G. Publisher:  AgEcon Search Availability:  Full text    various blends with petro-diesel. With the passage of the Energy Bill of 2005, the federal biodiesel tax ... wind turbines are eligible for several additional sources of revenue. The federal Production Tax Credit ... a wind project with sufficient passive income tax liability to utilize this credit over the first ...     Saved in Bookmarks      .txt short format  /  .txt long format

	16	Political Reform and Tobacco Control Policy Making in Mississippi From 1990 to 2001
		Year:                      2003-10-05 Person:  Givel, Michael; Glantz, Stanton Institution:  Center for Tobacco Control Research and Education, UC San Francisco Availability:  Full text    presence of the tobacco lobby on state government along with anti-tax sentiments among state legislators ... , Mississippi's tobacco excise tax remained the 10 th lowest in the country at 18 cents a pack.The tobacco lobby ... the state legislature to enact a product liability "reform" bill that substantially raised the ...     Saved in Bookmarks      .txt short format  /  .txt long format

	17	Finanzhilfen der Bundesländer: Eine Aktualisierung
		Year:                      2002-09 Person:  Rosenschon, Astrid Institution:  Institut für Weltwirtschaft (IfW) Availability:  PDF Full text     substantial and amounted to more than € 70.6 bill. in 2001. Thus, statesÂ’ expenditures for subsidies ... exceeded half of total wage tax revenues (after deduction of child allowances) in Germany or 3.4 per cent ... suffering from economic crisis or not being subject to international competition. ...     Saved in Bookmarks      .txt short format  /  .txt long format

	18	Political Reform and Tobacco Control Policy Making in Mississippi From 1990 to 2001
		Year:                      2002-03-01 Person:  Givel, Michael S. Ph.D.; Glantz, Stanton A. Ph.D. Institution:  Center for Tobacco Control Research and Education, UC San Francisco Availability:  Full text    and presence of the tobacco lobby on state government along with anti-tax sentiments among state ... legislators, Mississippi’s tobacco excise tax remained the 10 th lowest in the country at 18 cents a pack ... , was able to lobby the state legislature to enact a product liability “reform†bill that ...     Saved in Bookmarks      .txt short format  /  .txt long format

	19	The Response of Karachi Stock Exchange to Nuclear Detonation
		Year:                      1999 Person:  Javed, Attiya Y.; Ahmed, Ayaz Institution:  Pakistan Institute of Development Economics Availability:  PDF Full text     presented evidence that a tax bill containing anti takeover provision proposed by the U.S. House Ways and ... subject of study in financial literature. Such studies attempt to assess the extent to which stock markets ... ’ performance stray’s from the normal around the time of the occurrence of subject events. The stock market ...     Saved in Bookmarks      .txt short format  /  .txt long format

	20	Budgetary reform: the impact of a December Budget on the Finance Bill and the development of tax legislation
		Year:                      1993 Person:  Gammie, Malcolm Institution:  Institute for Fiscal Studies Availability:  PDF Full text     perspective of its impact on the Finance Bill and the development of tax legislation. The paper is divided ... Budget tax proposals, the Finance Bill and tax administration. Thereafter, it considers the implications ... Budgetary reform: the impact of a December Budget on the Finance Bill and the development of tax ...     Saved in Bookmarks      .txt short format  /  .txt long format

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