منابع مشابه
Why Have Corporate Tax Revenues Declined? Another Look
The relative constancy of nonfinancial corporate tax revenues as a share of U.S. GDP masks offsetting trends in the ratio of corporate profits to GDP (declining) and the average tax rate (increasing). The average tax rate rose steadily between 1996 and 2003, an increase largely attributable to the importance of tax losses. This rise casts some doubt on the role of tax planning activities in red...
متن کاملHow do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues
We construct a new database of extensive margin changes to multiple aspects of corporate tax bases for OECD countries between 1980 and 2004. We use our data to systematically document the tendency of countries to implement policies that both lower the corporate tax rate and broaden the corporate tax base. This correlation informs our interpretation of previous estimates of the relationship betw...
متن کاملWhy have total cholesterol levels declined in most developed countries?
BACKGROUND Our paper addresses three major public health issues: cholesterol, statins and policies to prevent cardiovascular disease. DISCUSSION Total cholesterol levels in whole populations have fallen substantially in the USA, UK and most other developed countries. This has greatly contributed to decreases in cardiovascular disease deaths. The evidence identifying diet as the major contribu...
متن کاملWhy Have Child Maltreatment and Child Victimization Declined?
Various forms of child maltreatment and child victimization declined as much as 40–70% from 1993 until 2004, including sexual abuse, physical abuse, sexual assault, homicide, aggravated assault, robbery, and larceny. Other child welfare indicators also improved during the same period, including teen pregnancy, teen suicide, and children living in poverty. This article reviews a wide variety of ...
متن کاملWhy have ovarian cancer mortality rates declined? Part I. Incidence.
The age-adjusted mortality rate from ovarian cancer in the United States has declined over the past several decades. The decline in mortality might be the consequence of a reduced number of cases (incidence) or a reduction in the proportion of patients who die from their cancer (case-fatality). In part I of this three-part series, we examine rates of ovarian cancer incidence and mortality from ...
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ژورنال
عنوان ژورنال: Tax Policy and the Economy
سال: 1987
ISSN: 0892-8649,1537-2650
DOI: 10.1086/tpe.1.20061761