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A Comparison of Corporate Tax Rates in Selected Asian Countries : 1980–2020
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242361
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A Comparison of Corporate Tax Rates in the Four Chinas : 1980–2020
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242363
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Current Corporate Tax Rates : A Ranking of 223 Countries
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242365
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What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy in the Past 70 Years
Robinson, Sarah; Tazhitdinova, Alisa - 2022
We study U.S. state tax rules over the past 70 years to shed light on the determinants of U.S. state tax policy, generating three key results. First, we show that long-term tax trends are not consistent with Tiebout sorting and race-to-the-bottom competition models. Second, we document evidence...
Persistent link: https://www.econbiz.de/10013295994
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Misunderstanding Tax Expenditures and Tax Rates
Bartlett, Bruce - 2010
This article criticizes a proposal recently put forward by the co-chairmen of the National Commission on Fiscal Responsibility and Reform to abolish all tax expenditures and sharply reduce statutory tax rates. The author believes that abolishing all tax expenditures without regard to merit or a...
Persistent link: https://www.econbiz.de/10013135803
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Effective Tax Rate in Portugal : Determinants and Financial Reporting Impact
Costa, Ana - 2012
In academic literature, it is usual to analyze the variability of effective tax rates, because some authors try to justify the reasons for the existence of differences between these taxes and statutory ones. However, this kind of research has never been done for the Portuguese case. The...
Persistent link: https://www.econbiz.de/10013097564
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A fairness justification of utilitarianism
Piacquadio, Paolo G. - 2016
critiques to utilitarianism by satisfying the following three fairness axioms: possibility of trade-offs sets a limit to the …
Persistent link: https://www.econbiz.de/10011434634
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Optimal utilitarian taxation and horizontal equity
Jordahl, Henrik; Micheletto, Luca - 2003
We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix. The horizontal equity constraint requires that individuals with the same ability have to pay the same amount of taxes regardless of their preferences for leisure. Contrary to normal findings, we...
Persistent link: https://www.econbiz.de/10011508057
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The malleability of undiscounted utilitarianism as a criterion of intergenerational justice
Asheim, Geir B.; Buchholz, Wolfgang - 2000
Undiscounted utilitarianism as a criterion of intergeneration justice has been questioned for different reasons: It has … allocation must involve discounting, and (2) that undiscounted utilitarianism subjects the present generation to heavy demands …-nologies) that undiscounted utilitarianism is so malleable that any efficient and non-decreasing allocation can be the unique optimum …
Persistent link: https://www.econbiz.de/10009780201
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Public health marketing : is it good and is it good for everyone?
Holden, Stephen S.; Cox, Damian - In: International journal of marketing : IJM ; formerly Der … 52 (2013) 1, pp. 17-26
Persistent link: https://www.econbiz.de/10011448592