387 National Tax Journal Vol. LXIl, No. 3 September 2009 Abstract While policymakers struggle with identifying and enacting the appropriate short-term policy response to the financial crisis and economic downturn of 2008, 2009, and perhaps beyond, both academics and policymakers are examining the causes of the crisis and what lessons this might bring to bear on longer-term policy. In this paper...

Environmental tax schemes in OECD countries often involve tax rates differentiated across industrial, commercial and household sectors. In this paper, we investigate four potentially imprtant arguments for these deviations from uniform taxation: pre-existing tax distortions, domestic equity concerns, global environmental effectiveness, and strategic trade policy. Our primary objective is to asc...

The Statistics of Income Division (SOI) currently measures disclosure risk through a distance-based technique that compares the public use file (PUF) against the population of all tax returns and uses top-coding, subsampling and multivariate microaggregation as disclosure avoidance techniques. SOI is interested in exploring the use of other techniques that prevent disclosure while providing les...

Economists agree that accounting specialists are helpful in avoiding taxes. We argue that such help can often be called sophisticated evasion. We analyze it in a game of incomplete information played by tax authority, corporate taxpayers and accounting specialist. When sophisticated evasion is very common, marginal changes in enforcement are not e¤ective, so radical measures are needed for impr...

This paper uses a survey-based approach to test alternative methods of channeling tax relief to donors – as a tax rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in line with earlier experimental studies, we find that gross donations are significantly more responsive to a match change than to a rebate change. We show tha...

Research background: As you know, one of the main accounting principles that determine methodology for assessing facts economic life is business continuity. Compliance with this principle by commercial organizations associated many factors, which their ability to provide funding continuation and development activities. Carrying out activities acquisition new or modernization technical re-equipm...

This research examines and analyzes international experiences in applying corporate income tax (CIT) accounting, thereby proposing some policy implications to improve the effectiveness of CIT accounting context integration. To achieve this goal, study uses method reviewing previous studies, analyzing synthesizing theories, comparing VN IFRS regulations order examine differences between Accounti...