As the size of government continues to grow, so too does the need for reliabl e information about its cost and scope. Since 1937, the Tax Foundation has been monitoring tax and fiscal activities at all levels of government : federal, state and local. In that year, civic-minded businessmen envisioned an independent group of researchers who , by gathering data and publishing information on the pu...

South Africa (SA) has limited scope for raising income taxes, and the proposed National Health Insurance (NHI) scheme will necessitate growth in the health sector budget. The NHI White Paper suggests five funding scenarios to meet the expected shortfall. These scenarios are a mixture of a surcharge on taxable income, an increase in value-added tax and a payroll tax. Five alternative options, su...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...

The export tax rebate (ETR) policy is one of the most frequently used policy instruments by Chinese policy makers. This paper therefore provides a vital analysis of its allocation effects. To motivate our empirical analysis for the allocation effects of the ETR policy, we first add a tax rebate to the Melitz and Ottaviano (2008) model and examine the impact of this policy on firms' markup size ...

the aim of this study was to examine dimensions of tax exemptions in iran sport from viewpoints of managers of sport clubs and sport experts. the research method was descriptive and correlation. statistical population included the managers of sport clubs and sport experts in three provinces of tehran, isfahan and fars. sample of managers were equal to the statistical population (n=n=25) and the...

Using a dynamic stochastic occupational choice model with heterogeneous firms, this paper studies sweeping business tax-cut program enacted in the State of Kansas during 2012–2016. This finds that “The Tax Experiment” distorts entrepreneurial legal form organization (LFO), and encourages adoption pass-through status over C-corporate form. Because businesses face more constraints on access-to-ca...