abstract tax can be discussed from various aspects and in the meantime, evaluation the tax system performance is very important. this article try to point this out in 2005 and 2008 (the second and final year of the forth development plan) in the iranian economy and in provinces separately. to enable this comparison and homogeneity, iranian provinces are divided into three groups (developed, les...

A simple theory suggests that a common form of federal horizontal equalization grants should cause subnational governments to levy higher tax rates, distorting local tax bases and so increasing federal transfers. To test this, I examine Canadian provincial tax policies in the 1972-2002 period. Consistent with the theory, provinces respond to expansions of equalization transfers by increasing th...

The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA’s effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey...

This paper presents new evidence of the effect of the tax subsidy to employer-provided health insurance on coverage by such insurance. I study the effects of a 1993 tax change that reduced the tax subsidy to employer-provided supplementary health insurance in Quebec by almost 60%. Using a differences-in-differences methodology in which changes in Quebec are compared to changes in other province...

In this paper, we have tried to utilize a combination of qualitative and quantitative model for evaluating and prioritizing the efficiency of Iran’s provincial tax offices from 2011 to 2014. For this purpose, the tax offices in each province have been considered as a decision-making unit (DMU) that has several inputs and outputs. At first, the provinces were divided into less developed and more...

A clear income gradient exists for the sport and physical activity (PA) participation of Canadian children. Governments in Canada recently introduced tax credits to alleviate the financial burden associated with registering a child in organized physical activity (including sport). The majority of these credits, including the Children's Fitness Tax Credit, are non-refundable (i.e., reduces the a...

Literature review shows that most economic analyses of climate change have focused on the international cross-section analysis on the impact of mitigation actions. This paper departs in disaggregating the impact by provinces in one country, focusing particularly on industrial structure and income disparities between different provinces in China. With different economic growth, there exists subs...