Comment on "State and Federal Tax Equity: Estimates before and after the Tax Reform Act of 1986"

1993 ◽  
Vol 12 (1) ◽  
pp. 44
Author(s):  
James R. Hines
Keyword(s):  
Tax Reform ◽  
Before And After

Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform

2020 ◽  
Author(s):  
Charles D. Bailey ◽  
James M. Plecnik
Keyword(s):  
Tax Evasion ◽  
Large Scale ◽  
Tax Reform ◽  
Dark Triad ◽  
Individual Factors ◽  
Voluntary Compliance ◽  
Two Samples ◽  
Before And After ◽  
Tax Reporting ◽  
Jobs Act

This study focuses on whether an ethical prompt, adapted from Mazar et al. (2008), can reduce easily concealed tax evasion—i.e., tax evasion relating to cash-based income for which the IRS relies on voluntary compliance. We also consider the “Dark Triad” personality traits and other individual attitudes and characteristics that may drive or predict tax evasion intentions. We unexpectedly find that ethical prompts do not affect intent to engage in tax evasion, but our result is consistent with a newly released large-scale replication project that fails to find an effect for this much-discussed religious/ethical prompt, and the power of our test is about 80%. Of the variables studied, only psychopathy, commitment to the process of taxation, and fear of punishment predict intent to evade. These findings are consistent across two samples, taken both before and after the passage of the Tax Cuts and Jobs Act of 2017.

MAIN CHANGES AND TRENDS OF RUSSIA'S TAX SYSTEM IN THE POST-EPIDIMIC ERA

2021 ◽  
Author(s):  
YUEQIU LI ◽  
Keyword(s):  
Tax Reform ◽  
Economic Transition ◽  
Economic Status ◽  
Tax System ◽  
System Changes ◽  
Before And After ◽  
Tax Systems

As a country in economic transition, Russia's tax system is in a process of continuous adjustment and change. The changes in Russia's tax system have manifested in different models at different stages, and correspondingly, the effects of reforms are also different. In the process of transition, Russia's tax system Changes in the tax system are affected by many factors. Especially since the new crown epidemic, Russia has introduced many emergency tax systems. Understanding the process of changes in this system and the interaction of various factors and the influence of each other has a certain impact on China's tax reform. Reference significance. This article sorts out the basic economic status changes in Russia before and after the epidemic, and at the same time pays attention to the trend of the new tax system in Russia, and provides suggestions for the formulation of China's tax system.

Book Reviews

2009 ◽  
Vol 47 (1) ◽  
pp. 193-198
Keyword(s):  
United States ◽  
Imperfect Competition ◽  
Multinational Firms ◽  
Tax Reform ◽  
The United States ◽  
Doing Business ◽  
Before And After ◽  
Merchandise Export ◽  
History Of ◽  
Foreign Corporations

Harry Grubert of U.S. Treasury Department and CESifo reviews “US Taxation of Foreign Income” by Gary Clyde Hufbauer, Ariel Assa,. The EconLit Abstract of the reviewed work begins “Examines urgent reforms that should be feasible within the context of the U.S. system for taxing corporate and individual income, focusing on taxation of foreign income. Discusses corporate taxation; traditional tax doctrine for foreign income; residence taxation for portfolio investment income; multinational firms in the world economy; and an agenda for modest reform--a territorial system. Appendices include further information on the history of U.S. taxation of foreign income of U.S. corporations; the history of U.S. foreign tax credit limitations; the history of U.S. deferral of current taxation of controlled foreign corporations; the history of U.S. taxation of merchandise export income; the history of U.S. taxation of foreign corporations doing business in the United States; the history of source-of-income rules prior to the Tax Reform Act of 1986; comparison of source-of-income rules before and after the Tax Reform Act of 1986; allocation-of-expenses rules; the history of rules for intercompany pricing between U.S. and affiliated foreign corporations; methods for reducing corporate income taxes; a simple model of world portfolio capital flows; temporary taxes on portfolio capital; conditions for reimbursement of the backup withholding tax; the simple economics of imperfect competition; electronic commerce; and revenue on foreign investment in the United States. Hufbauer… Index.”

Effectiveness of tax reform on entrepreneurship

2019 ◽  
Vol 9 (1) ◽  
pp. 94-111
Author(s):  
Chigozie Andy Ngwaba ◽  
SeyedSoroosh Azizi
Keyword(s):  
South Africa ◽  
South African ◽  
Tax Reform ◽  
Cross Sectional ◽  
Content Type ◽  
Individual Level ◽  
Self Employment ◽  
The World Bank ◽  
Level Data ◽  
Before And After

Purpose The purpose of this paper is to investigate the effects of tax reform on entrepreneurship in South Africa using repeated cross-sectional data from the World Bank. Design/methodology/approach The paper adopts a difference-in-difference estimation technique as well as contrasting periods before and after the tax reform. This contrast is achieved by examining individuals in the formal and informal sector and measuring the effectiveness of the reform on self-employment. Findings The results indicate that the tax reform had a positive and significant effect on the probability of becoming self-employed in South Africa and is robust across different econometric specifications. Originality/value The authors use individual-level data to measure the effectiveness of a tax reform policy on entrepreneurship. Utilizing the South African post-Apartheid tax reform as a natural experiment allows the authors to identify the effects of taxes on the choice of becoming self-employed.

Tax Policy, Leverage and Macroeconomic Stability

Policy Papers ◽  
2016 ◽  
Vol 2016 (70) ◽  
Author(s):  
Keyword(s):  
Financial Institutions ◽  
Tax Reform ◽  
Global Financial Crisis ◽  
Before And After ◽  
Tax Distortions ◽  
The Global Financial Crisis ◽  
New Evidence ◽  
Thin Capitalization ◽  
Debt Bias ◽  
Macroeconomic Stability

Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.

Sign in / Sign up

Export Citation Format

Share Document