Tax policy as a component of achieving social development

Development-oriented Tax Policy

No public policy issue is more important than the structure and level of taxes. Governments have fallen because of tax reform. Proposals to extend the value-added tax (VAT) or increase its rates have caused po liti cal agitation in many countries, including Ec ua dor and Mexico. In many less-developed countries, a shortage of funds impedes development eff orts, yet attempts to increase tax reve...

Nonprofit Organizations, Social Benefits, and Tax Policy**

I ASE broadening and rate reduction confront some fundamental and nearly 3were the yin and yang of Federal inintractable problems in any effort to idencome tax policy in the 1980s. When choostify nonperforming nonprofits and set them ing among those Code provisions with base on the path of righteousness. This social broadening potential large enough to make benefits concern is the focus of this...

Replacing the Social Security Tax with a Value-Added Tax: Policy Perspectives

Tax Policy as One of Instruments of Innovative Development of Macroeconomic System

Submitted: Mar 21, 2013; Accepted: Apr 30, 2013; Published: Jul 27, 2013 Abstract: Management of development is impossible without development of macroeconomic transformations strategy. In modern conditions instability, imbalance of economic system with subsystems and elements which constantly change are inherent in the states. Base of tax regulation strategy is connection of system, synergetic...

Corporate Social Responsibility, Stocks Prices and Tax Policy

We model a capital market in which some proportion of investors get utility from owning firms that undertake spending on corporate social responsibility (CSR). We also assume different categories of firms: those with good CSR fundamentals and those with poor CSR fundamentals. We develop an equilibrium in which investors’ CSR considerations influence their financial portfolio decisions, influenc...