The structure of state corporate taxation and its impact on state tax revenues and economic activity
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2018.09.006
Abstract: Abstract This paper documents facts about the state corporate tax structure — tax rates, base rules, and credits — and investigates its consequences for state tax revenue and economic activity. We present three main findings.… read more here.
Keywords: state; economic activity; tax; tax revenues ... See more keywords
Natural resources governance and tax revenue mobilization in sub saharan Africa: The role of EITI
Sign Up to like & getrecommendations! Published in 2019 at "Resources Policy"
DOI: 10.1016/j.resourpol.2019.04.001
Abstract: Abstract The resource curse literature suggests that windfall revenues from the exploitation of natural resources have a negative impact on non-resource tax revenues. Consequently, improving governance and transparency in the management of natural resource revenues… read more here.
Keywords: resource; natural resource; natural resources; revenue ... See more keywords
ON THE MIX OF GOVERNMENT EXPENDITURE AND TAX REVENUES
Sign Up to like & getrecommendations! Published in 2020 at "Macroeconomic Dynamics"
DOI: 10.1017/s1365100520000036
Abstract: We study the implications of changes in the mix of taxes, public spending, and public finance in the Eurozone. In so doing, we build a general equilibrium OLG model that naturally incorporates all the main… read more here.
Keywords: expenditure tax; public spending; mix government; tax revenues ... See more keywords
Government Expenditures and Tax Revenues in the United States of America
Sign Up to like & getrecommendations! Published in 2023 at "SAGE Open"
DOI: 10.1177/21582440231161265
Abstract: This study explores the time-frequency dependency between government expenditures and tax revenues by employing the wavelet coherence approach using data from the United States of America (USA) for the period of 1960Q2 to 2019Q3. The… read more here.
Keywords: tax revenues; tax; government expenditures; expenditures tax ... See more keywords
Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?
Sign Up to like & getrecommendations! Published in 2020 at "European Journal of Anaesthesiology"
DOI: 10.24843/eja.2020.v30.i06.p17
Abstract: To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from… read more here.
Keywords: tax revenues; tax; kenapa wajib; pajak ... See more keywords
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak
Sign Up to like & getrecommendations! Published in 2020 at "European Journal of Anaesthesiology"
DOI: 10.24843/eja.2020.v30.i08.p05
Abstract: This study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office… read more here.
Keywords: tax revenues; tax; intelligence unit; study ... See more keywords