Using the implementation of “Golden Tax Phase III” as a quasi-natural experiment, we take difference-in-differences (DID) method to examine how changes in taxation technology affect firm donations. Specifically, has reduced donation level private enterprises (−21.6%). Moreover, treatment effect is particularly pronounced regions with low capacity and high tax avoidance. Additional tests show th...

The dual income tax combines a progressive tax on labor income and a lower flat rate tax on income from capital. Denmark, Finland, $orway, and Sweden adopted dual income taxes to address a set of tax challenges that arose in the late 1980s and early 1990s. Although developing countries face much different economic, political, and tax environments from the $ordic countries, the dual income tax m...

The origins of fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in capacity, even times peace. In fact, the majority income taxes—a cornerstone government finance—were introduced by peacetime. This paper is concerned with how autocratic politics shape capacity. Political institutions help overcome a commitment problem rela...

The purpose of this paper is a multifaceted theoretical and legal analysis the issue determining tax capacity entrepreneurs in income taxes so as to be able assess adequacy rules area for proper implementation concept. research hypothesis assumes that these currently force, large extent, do not ensure concept capacity, especially conditions digitalized globalized economy, but also times progres...

Traditional models of capital budgeting including taxes are based on deterministic tax rates and tax bases. In reality, however, there are multiple sources of tax uncertainty. Tax reforms induce frequent changes in both tax rates and tax bases, making future taxation of investments a stochastic process. Fiscal authorities and tax courts create additional tax uncertainty by interpreting current ...