Income tax incentives directly affect the economic feasibility of proposals for taxdeferred risk management accounts. Data indicate that despite clear financial advantages from tax deferment and reduced income variability, income targeting may preclude many farmers from contributing enough money for accounts to be effective.

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

this paper aims to investigate the effect of budget deficit shock on government spending in indonesia. for this propose, this reasearch uses an alternative error correction model based on loss function of government spending. the model assumes the short run disequilibrium, in which shock variables may play an important role. a spesific loss function model is applied to develop the long run gove...

This paper examines the effects of province corporate income tax policies on firm employment. It uses A-share listed Chinese firms’ panel data for 2004 to 2014. To control for unobservable time-varying province characteristics, we employ a quadratic function of time to approximate the effect of time-varying province heterogeneity. We also construct an instrumental variable to deal with the pote...

Coordinated management among many private forest land owners will often be required to achieve ecosystem management at the landscape scale. A case study of landowners in southern New England shows that although most hold favorable attitudes towards coordinated management, economic incentives may be needed to actually implement coordinated management programs. Yet the conjoint analyses used in t...

This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance. The norm strength, depending on the share of evaders in the society, is endogenously derived. Taxpayers act conditionally cooperative, as their evasion decision depends on the other agents’ compliance. We characterize an equilibrium whic...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...