During 2005 approximately 2,500 MW of wind capacity was added in the United States, which brought installed wind capacity to about 9,150 MW. Although the total wind capacity in the United States is less than in some countries, wind energy has caught the attention of some utilities that depend on natural gas to generate power. There is evidence that wind development will continue at significant ...

Will environmental “fee-to-tax”, which strengthens the rigidity of levies and increases costs heavy pollution enterprises, force enterprises to de-capacity. This paper examines impact heterogeneity “fee-to-tax” on enterprises’ de-capacity by taking official implementation Environmental Protection Tax Law People’s Republic China in 2018 as institutional listed industrial Shanghai Shenzhen A-shar...

Human endogenous retroviruses (HERVs) represent approximately 8% of our genome. HERVs influence cellular gene expression and contribute to normal physiological processes such as cellular differentiation and morphogenesis. HERVs have also been associated with certain pathological conditions, including cancer and neurodegenerative diseases. As HTLV-1 causes adult T-cell leukemia and HTLV-1-associ...

Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the use of third party information to verify taxpayer self-reports is critical for tax enforcement and the growth of state capacity. However, there may be limits to the effectiveness of third party information if taxpayers can substitute misreporting to less ve...

In this paper we characterize, both theoretically and quantiatively, the optimal mix of progressive income taxes and education subsidies in a model with endogeous human capital formation, borrowing constraints and income risk.

The traditional view that excise taxes are regressive has been challenged. I document the history of the term regressive tax, show that traditional definitions have always found cigarette taxes to be regressive, and illustrate the implications of the greater price responsiveness observed among the poor. I explain the different definitions of tax burden: accounting, welfare-based willingness to ...

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 ...

In this paper, we provide new evidence regarding the pass-through of diesel and gasoline taxes to prices, and how the estimated pass-through depends on a variety of supply conditions including a measure of state residual supply elasticity, and refinery and inventory constraints. In addition, we estimate the response of tax incidence to gasoline content regulations, which complicate the supply c...