A novel quantitative forecasting framework in energy with applications in designing energy-intelligent tax policies

The article determines, describes and analyzes phases of tax reforms in Russia. We estimate macroeconomic and fiscal effects of various tax policies held during the second and third phases of tax reforms. The necessity of providing a balanced budget system, as well as complex assessment of effects of tax policy changes for the development of the Russian economy is noted.

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Studies on China's tax policies on new energy industries

Manufacture Engineering and Environment Engineering ◽

10.2495/meee130431 ◽

2013 ◽

Author(s):

S.J. Xu ◽

W.Q. Tang

Keyword(s):

Tax Policies ◽

New Energy

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Labour Tax Policies and Strategic Offshoring under Unionised Oligopoly

SSRN Electronic Journal ◽

10.2139/ssrn.1138640 ◽

2006 ◽

Cited By ~ 2

Author(s):

Silvia Rocha-Akis

Keyword(s):

Tax Policies

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Republican Party-Building and Anti-Tax Policies

SSRN Electronic Journal ◽

10.2139/ssrn.2133096 ◽

2012 ◽

Author(s):

Laura Blessing

Keyword(s):

Republican Party ◽

Tax Policies ◽

Party Building

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The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

Journal of the American Taxation Association ◽

10.2308/atax-51301 ◽

2015 ◽

Vol 38 (1) ◽

pp. 125-143 ◽

Cited By ~ 5

Author(s):

Sanjay Gupta ◽

Daniel P. Lynch

Keyword(s):

Income Tax ◽

Fixed Effects ◽

State Level ◽

Data Availability ◽

Corporate Income Tax ◽

Annual Reports ◽

Tax Policies ◽

Tax Enforcement ◽

Current Period ◽

State Tax

ABSTRACT Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000–2008 time period. The results, after addressing endogeneity concerns using a changes specification and state fixed effects, suggest a $1 increase (decrease) in current period corporate enforcement is associated with an $8 to $11 increase (decrease) in state tax collections two years into the future. The association appears to be attenuated in states with restrictive tax policies (i.e., unitary/combined reporting and related-party add-back provisions) suggesting that enforcement and restrictive tax policies could serve as substitutes. JEL Classifications: H26; H71; H72. Data Availability: Enforcement data were hand collected from state revenue department annual reports and by contacting state corporate income tax personnel. All annual reports are publicly available.

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Philanthropy and Income Inequality

10.1093/oso/9780198825067.003.0014 ◽

2018 ◽

Author(s):

Elizabeth Anderson ◽

Ing-Haw Cheng ◽

Harrison Hong

Keyword(s):

Income Inequality ◽

Income Distribution ◽

Tax Policies ◽

Middle Income ◽

Alternative Models ◽

Tax Relief ◽

Bill Gates ◽

Welfare Implications ◽

Tax Cuts

Bill Gates recently argued that philanthropy by households at the top of the income distribution might help ameliorate income inequality, and that tax policies should take this into account. Much of the research in economics on giving has been focused on middle-income households, so we know very little about the motives for giving by the very rich. We provide some initial evidence on what drives the giving of the richest Americans. First, we extrapolate anthropological evidence on how status concerns might influence philanthropy. Second, since the richest own a significant amount of equity, we use the Jobs and Growth Tax Relief Act of 2003 to see how their giving responded to unanticipated tax cuts, particularly for dividends. Third, we consider the welfare implications of philanthropy as opposed to alternative models for redistributing the wealth of the extremely rich.

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