Association of State-Level Tax Policy and Infant Mortality in the United States, 1996-2019
Sign Up to like & getrecommendations! Published in 2023 at "JAMA Network Open"
DOI: 10.1001/jamanetworkopen.2023.9646
Abstract: Key Points Question Is state-level tax policy associated with infant mortality in the United States? Findings In this cross-sectional study of 148 336 infant deaths from 1996 through 2019, an increase in tax revenue and the… read more here.
Keywords: tax policy; infant mortality; state level; tax ... See more keywords
Income Tax and the Motivation to Work
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DOI: 10.1002/bdm.2078
Abstract: Does income tax influence the motivation to work? We propose that the degree of effort exertion in the presence of income tax depends on people's attitudes toward two key components of taxation: redistribution and government… read more here.
Keywords: motivation work; tax; income tax;
The impact of the Oakland SSB tax on prices and volume sold: A study of intended and unintended consequences.
Sign Up to like & getrecommendations! Published in 2021 at "Health economics"
DOI: 10.1002/hec.4267
Abstract: We examine the effects of a sugar-sweetened beverage (SSB) tax that took effect in Oakland, California in 2017. Using rich customized universal product code -level data, we estimate the effect of the SSB tax on… read more here.
Keywords: tax; volume; prices volume; tax prices ... See more keywords
Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results
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DOI: 10.1002/jid.3348
Abstract: International corporate tax is an important source of government revenue, especially in lower†income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in… read more here.
Keywords: tax; global distribution; corporate tax; revenue ... See more keywords
“Regulate me not”: The regulatory failures of taxation: A tale from Greece
Sign Up to like & getrecommendations! Published in 2018 at "Managerial and Decision Economics"
DOI: 10.1002/mde.2968
Abstract: This paper is a critical review of the problems of the Greek tax system. A well‐structured tax system promotes allocative efficiency and supports economic growth, whereas on the contrary current Greek reality translates to nontransparency,… read more here.
Keywords: tax; failures taxation; regulate regulatory; regulatory failures ... See more keywords
Sustainable development and the need to reform the carbon tax
Sign Up to like & getrecommendations! Published in 2022 at "Journal of Public Affairs"
DOI: 10.1002/pa.2787
Abstract: The COVID-19 pandemic has raised awareness of the urgency of reforming our economy to achieve a global recovery. This endeavour will require the implementation of various strategies aiming for a system reset, at the core… read more here.
Keywords: system; reform; tax; recovery ... See more keywords
Supplying Slot Machines to the Poor
Sign Up to like & getrecommendations! Published in 2019 at "Southern Economic Journal"
DOI: 10.1002/soej.12407
Abstract: As gambling becomes increasingly accessible worldwide, governments face an important policy question: how should they exploit the industry's growth to raise tax revenue while protecting individuals from the detrimental effects of gambling? Using data on… read more here.
Keywords: tax; supplying slot; slot; slot machines ... See more keywords
A Luciferase Functional Quantitative Assay for Measuring NF-ĸB Promoter Transactivation Mediated by HTLV-1 and HTLV-2 Tax Proteins.
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DOI: 10.1007/978-1-4939-6872-5_6
Abstract: HTLV-1 and HTLV-2 viruses express Tax transactivator proteins required for viral genome transcription and capable of transforming cells in vivo and in vitro. Although Tax oncogenic potential needs to be further elucidated, it is well… read more here.
Keywords: tax; luciferase functional; promoter; htlv htlv ... See more keywords
Horizontal interactions in local personal income taxes
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DOI: 10.1007/s00168-020-01039-6
Abstract: Theories of inter-jurisdictional tax and yardstick competition assume that the tax decisions of one jurisdiction will influence the tax decisions of other jurisdictions. This paper empirically addresses the issue of horizontal dependence in local personal… read more here.
Keywords: local personal; personal income; across municipalities; tax rates ... See more keywords
Effects of tax administration corruption on innovation inputs and outputs: evidence from small and medium sized enterprises in Vietnam
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DOI: 10.1007/s00181-021-02072-w
Abstract: This paper examines the influence of tax administration corruption on different types of innovation inputs and outputs in Vietnam. It utilizes firm-level panel data derived from biennial surveys of small and medium sized enterprises (SMEs)… read more here.
Keywords: innovation inputs; tax administration; innovation; administration corruption ... See more keywords
Population dynamics of tax avoidance with crowding effects
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Evolutionary Economics"
DOI: 10.1007/s00191-018-0572-6
Abstract: There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a… read more here.
Keywords: tax; tax law; law; dynamics tax ... See more keywords