Indian Tax Structure

2021 ◽  
Author(s):  
Jyoti Chaudhary
Keyword(s):  
Tax Structure

The Unintended Consequences of Tax Policy: How Mississippi's Ad Valorem Tax Structure Led to Environmental Devastation

2020 ◽  
Vol 47 (1) ◽  
pp. 75-85
Author(s):  
William H. Black
Keyword(s):  
20Th Century ◽  
Unintended Consequences ◽  
Tax Structure ◽  
Ad Valorem Tax ◽  
Timber Industry ◽  
Mill Operator ◽  
Clear Cutting ◽  
Environmentally Sensitive ◽  
Land Holdings ◽  
Ad Valorem

ABSTRACT This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century. The second introduces Ran Batson, an entrepreneur and lumber mill operator, whose history illustrates the adverse consequences of the Mississippi ad valorem tax as it inspired extensive clear-cutting of forests and resulting devastation. Fortunately, the Mississippi tax structure has subsequently changed to a more favorable approach, and in the last several years of his life, Ran Batson learned the benefits possible from managing his land holdings in a more environmentally sensitive manner.

MODERNIZING THE CALIFORNIA TAX STRUCTURE

1972 ◽  
Vol 25 (3) ◽  
pp. 391-395
Author(s):  
JOE A. GONSALVES
Keyword(s):  
Tax Structure

THE FEDERAL-STATE-LOCAL TAX STRUCTURE IN LOUISIANA

1954 ◽  
Vol 7 (4) ◽  
pp. 371-376
Author(s):  
WILLIAM D. ROSS
Keyword(s):  
Federal State ◽  
Tax Structure

STATE TAX STRUCTURE AND MULTIPLE POLICY OBJECTIVES

1994 ◽  
Vol 47 (4) ◽  
pp. 747-772
Author(s):  
WILLIAM M. GENTRY ◽  
HELEN F. LADD
Keyword(s):  
Tax Structure ◽  
State Tax ◽  
Policy Objectives

Migrant Taxes and International Migration Patterns

2012 ◽  
Vol 1 (2) ◽  
pp. 231-243 ◽  
Author(s):  
Saibal Kar
Keyword(s):  
Asymmetric Information ◽  
International Migration ◽  
Migration Pattern ◽  
Labour Markets ◽  
Tax Structure ◽  
Migration Patterns ◽  
Skill Group ◽  
Cross Border ◽  
Symmetric Information ◽  
Regressive Tax

This article investigates the effect of ‘migration taxes’ on the migration pattern for skill types under asymmetric information in cross-border labour markets. In the presence of migration taxes, the top skill group migrating under complete asymmetric information may not be lower than that under symmetric information. We also establish that for the revenue maximizing tax authority, the regressive tax structure across skill types Pareto dominates all other schemes.

Tax Benefits as a Source of Merger Premiums In Acquisitions of Private Corporations

2007 ◽  
Vol 82 (2) ◽  
pp. 359-387 ◽  
Author(s):  
Merle M. Erickson ◽  
Shiing-wu Wang
Keyword(s):  
Organizational Form ◽  
Price Premium ◽  
Tax Structure ◽  
Purchase Price ◽  
Merger Premiums ◽  
Tax Benefits ◽  
Private Corporations ◽  
Acquisition Price ◽  
Privately Held

Scholes et al. (2005) predict that S corporations, and other conduit entities such as partnerships and LLCs, can sell for a tax-driven purchase price premium relative to C corporations. We test this conjecture by comparing purchase price multiples in a sample of taxable stock acquisitions of S corporations to purchase price multiples for a matched set of taxable stock acquisitions of privately held C corporations. Consistent with Scholes et al.'s (2005) predictions, we find evidence that the organizational form of the target influences acquisition tax structure and acquisition price. Specifically, the evidence supports the conclusion that conduit entities (S corporations) fetch a taxbased purchase price premium relative to similar C corporations. Furthermore, our estimates indicate that average tax benefits in S corporation acquisitions are equal to approximately 12–17 percent of deal value.

scholarly journals Association between tax structure and cigarette consumption: findings from the International Tobacco Control Policy Evaluation (ITC) Project

2018 ◽  
Vol 28 (Suppl 1) ◽  
pp. s31-s36 ◽  
Author(s):  
Ce Shang ◽  
Hye Myung Lee ◽  
Frank J Chaloupka ◽  
Geoffrey T Fong ◽  
Mary Thompson ◽  
...  
Keyword(s):  
Tobacco Control ◽  
Policy Evaluation ◽  
Fixed Effects ◽  
Tax Avoidance ◽  
Control Policy ◽  
Tobacco Consumption ◽  
Cigarette Consumption ◽  
Tobacco Control Policy ◽  
Tax Structure ◽  
Tax Structures

BackgroundRecent studies show that greater price variability and more opportunities for tax avoidance are associated with tax structures that depart from a specific uniform one. These findings indicate that tax structures other than a specific uniform one may lead to more cigarette consumption.ObjectiveThis paper aims to examine how cigarette tax structure is associated with cigarette consumption.MethodsWe used survey data taken from the International Tobacco Control Policy Evaluation Project in 17 countries to conduct the analysis. Self-reported cigarette consumption was aggregated to average measures for each surveyed country and wave. The effect of tax structures on cigarette consumption was estimated using generalised estimating equations after adjusting for sociodemographic characteristics, average taxes and year fixed effects.FindingsOur study provides important empirical evidence of a relationship between tax structure and cigarette consumption. We find that a change from a specific to an ad valorem structure is associated with a 6%–11% higher cigarette consumption. In addition, a change from uniform to tiered structure is associated with a 34%–65% higher cigarette consumption. The results are consistent with existing evidence and suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption.

The Optimum Tax Structure. A Comment

1976 ◽  
Vol 78 (1) ◽  
pp. 103
Author(s):  
Wolfgang Wiegard
Keyword(s):  
Tax Structure

The Nineteenth-Century Ottoman Tax Reforms and Revenue System

1975 ◽  
Vol 6 (4) ◽  
pp. 421-459 ◽  
Author(s):  
Stanford J. Shaw
Keyword(s):  
Nineteenth Century ◽  
Ottoman Empire ◽  
Tax Structure ◽  
Tax Reforms ◽  
The Republic ◽  
Republic Of Turkey ◽  
Radical Transformation

One of the most significant, but unstudied, aspects of the reforms accomplished in the Ottoman Empire during the nineteenth century under the leadership of the Tanzimat statesmen and of Sultan Abd ul-Hamid II was a radical transformation of the traditional Ottoman tax structure and the introduction of the system that has remained in force, with relatively few changes, to the present day, at least in the Republic of Turkey.

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