منابع مشابه
Modernizing the Legal Criminal Policy towards the Electronic Tax System
The virtual tax village in line with the transformation of the tax process from self-declaration based method to electronic data based method and with the aim of compiling and developing the tax information bank and using technology, taxpayers in a virtual tax space. It collects the ID card holders and their financial data with the help of modern technologies and by benefiting from systematic m...
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Tax policy encourages charitable contributions during an individual’s life through both the personal income tax and the estate tax. The effect of the income tax on contributions is well known. Because annual charitable contributions reduce the size of an estate, and hence the likely estate tax burden, the estate tax should also affect contributions. Recently, Auten and Joulfaian (1996) studied ...
متن کاملSubstitutability among Federal Income Tax Deductions: Implications for Optimal Tax Policy
This paper studies households making joint decisions about two tax-deductible activities: charitable giving and paying interest on home equity lines of credit (HELOC). By allowing for interactions, either substitutability or complementarity, between deductions, I provide a fuller understanding of the elasticity of taxable income (ETI) and the tax-price elasticity of charitable giving. The tax-p...
متن کاملFederal Tax Arrears: Liquidity Problems, Federal Subsidies, or Regional Protection
The paper was prepared under the research program "Transforming Government in Economies in Transition" (GET) sponsored by the Ford Foundation (Grant No950-1503), project "Enterprise Financing and the Role of the Government". Earlier draft entitled: “Do Governors Protect Firms From Paying Federal Taxes?” We are very grateful to Ahmed Ahmedov, David Brown, Sergei Guriev, Evgeny Orlov, Elena Palts...
متن کاملFederal Tax Law Trumps Indian Canon
On November 27, 2001, the Supreme Court ruled in Chickasaw v. United States that Native American gaming (NAG) firms are subject to federal excise and occupational taxes. Prior to the decision, these firms had been exempt from all federal taxation. We hypothesize that Chickasaw improves the competitive position of publicly traded gaming firms and their suppliers by leveling the playing field for...
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ژورنال
عنوان ژورنال: Tax Policy and the Economy
سال: 2007
ISSN: 0892-8649,1537-2650
DOI: 10.1086/tpe.21.20061917