THE NEW ENGLAND STATE TAX OFFICIALS ASSOCIATION

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Exercising FOREIGN CRIMINAL JURISDICTION over State officials

Our article examines the extent to which state officials are subject to prosecution in foreign domestic courts for international crimes.  We consider the different types of immunity that international law accords to state officials, the reasons for the conferment of this immunity and whether they apply in cases in which it is alleged that the official has committed an international crime. ...

متن کامل

Legalize, Tax, and Deter: Optimal Enforcement Policies for Corruptible Officials∗

There is a heated debate on the merits of legalizing certain illegal, harmful and corrupting activities (such as trade in illicit drugs), but little theoretical insights on the consequences for optimal enforcement policies and corruption. We propose a model where the government hires law enforcers to report those who engage in a harmful activity. Offenders are allowed to respond by offering bri...

متن کامل

Tax Collections Optimization for New York State

The New York State Department of Taxation and Finance (NYS DTF) collects over $1 billion annually in assessed delinquent taxes. The mission of DTF’s Collections and Civil Enforcement Division (CCED) is to increase collections, but to do so in a manner that respects the rights of citizens, by taking actions commensurate with each debtor’s situation. CCED must accomplish this in an environment wi...

متن کامل

The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures

This study examines how variations in states’ corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector are decreasing in the income tax burden on property (measured as the product of the statutory tax rate an...

متن کامل

Tax farming and the origins of state capacity in England and France

How did modern and centralized fiscal institutions emerge? We develop a model that explains (i) why pre-industrial states relied on private individuals to collect taxes; (ii) why after 1600 both England and France moved from competitive methods for collecting revenues to allocating the right to collect taxes to a small group of financiers—an intermediate institution that we call cabal tax farmi...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: The Bulletin of the National Tax Association

سال: 1916

ISSN: 2327-8706,2327-9508

DOI: 10.1086/bullnattax41787836