Relevant bibliographies by topics / Tax increases

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax increases'

Author: Grafiati
Published: 25 January 2025

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Journal articles on the topic "Tax increases"

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Magiera, Frank T. "Tax Increases Reduce GDP." CFA Digest 38, no. 4 (November 2008): 80. http://dx.doi.org/10.2469/dig.v38.n4.37.

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Hall, John, and Ian Preston. "Tax price effects on attitudes to hypothecated tax increases." Journal of Public Economics 75, no. 3 (March 2000): 417–38. http://dx.doi.org/10.1016/s0047-2727(99)00074-2.

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Kordana, Kevin A. "Tax Increases in Municipal Bankruptcies." Virginia Law Review 83, no. 6 (September 1997): 1035. http://dx.doi.org/10.2307/1073728.

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Cherukupalli, Rajeev. "Korea's 2015 cigarette tax increases." Tobacco Control 25, no. 2 (February 11, 2015): 123–24. http://dx.doi.org/10.1136/tobaccocontrol-2014-052104.

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Cloyne, James, Joseba Martinez, Haroon Mumtaz, and Paolo Surico. "Do Tax Increases Tame Inflation?" AEA Papers and Proceedings 113 (May 1, 2023): 377–81. http://dx.doi.org/10.1257/pandp.20231070.

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The answer is “yes” for personal income taxes but “no” for corporate income taxes. Using narrative-identified US federal tax changes post-World War II and disaggregated sectoral data on consumer and producer prices, we show that higher average personal income tax rates lower prices across a broad range of sectors, but higher average corporate tax rates do not. There is also significant sectoral heterogeneity in the size of the effects. Finally, only personal tax increases lower inflation expectations, while corporate tax increases lead to persistent declines in stock prices. Our results are consistent with personal taxes affecting aggregate demand and corporate taxes persistently affecting supply conditions.
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Chang, Andrew C., Linda R. Cohen, Amihai Glazer, and Urbashee Paul. "Politicians Avoid Tax Increases Around Elections." Finance and Economics Discussion Series 2021, no. 004 (January 29, 2021): 1–53. http://dx.doi.org/10.17016/feds.2021.004.

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We use new annual data on gasoline taxes and corporate income taxes from U.S. states to analyze whether politicians avoid tax increases in election years. These data contain 3 useful attributes: (1) when state politicians enact tax laws, (2) when state politicians implement tax laws on consumers and firms, and (3) the size of tax changes. Using a pre-analysis research plan that includes regressions of tax rate changes and tax enactment years on time-to-gubernatorial election year indicators, we find that elections decrease the probability of politicians enacting increases in taxes and reduce the size of implemented tax changes relative to non-election years. We find some evidence that politicians are most likely to enact tax increases right after an election. These election effects are stronger for gasoline taxes than for corporate income taxes and depend on no other political, demographic, or macroeconomic conditions. Supplemental analysis supports political salience over legislative effort in generating this difference in electoral effects.
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Wang, Yu-Kun, Li Zhang, and We-Me Ho. "Tax amnesty and secondary tax evasion." Acta Oeconomica 70, no. 1 (March 2020): 123–39. http://dx.doi.org/10.1556/032.2020.00007.

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AbstractThough tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature. Considering that people who participate in tax amnesty policy (TAP) may not honestly report the whole amounts of evaded tax, thus they commit a secondary tax evasion. We indicate that even considering the risk of abstaining from TA and incurring possible uncertainty of tax evasion penalties, participating in a TA provides a higher level of utility for the delinquent taxpayers. Also, due to a secondary tax evasion usually accompanying with TA, we show that during the initial assessment period of a TAP the tax revenue drastically increases and when the assessment period is approaching the tax revenue stably declines and ultimately converges to a fixed value. Furthermore, we show that if delinquent taxpayers participate in the TAP and the penalties are larger than the expected tax revenue of the government, it increases the tax revenue without reducing the welfare of other taxpayers, so as to achieving Pareto improvement.
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Peterson, D. E., S. L. Zeger, P. L. Remington, and H. A. Anderson. "Excise tax increases and cigarette sales." American Journal of Public Health 83, no. 6 (June 1993): 910–11. http://dx.doi.org/10.2105/ajph.83.6.910.

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Yoder, Timothy R., Noel Addy, and Brian P. McAllister. "Tax-Motivated Increases in Qualifying Distributions by Private Foundations." Journal of the American Taxation Association 33, no. 1 (March 1, 2011): 79–108. http://dx.doi.org/10.2308/jata.2011.33.1.79.

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ABSTRACT: We examine three categories of private foundations with tax incentives to increase their qualifying distributions: (1) foundations barely qualifying for the 1 percent tax rate on net investment income, (2) foundations barely avoiding the tax on undistributed income, and (3) foundations that pay an excise tax on undistributed income. We expect tax-motivated foundations to use allocations across expense categories and over time to increase their qualifying distributions. Our sample consists of a balanced panel of 1,974 private foundations over a 12-year period from 1995 through 2006, resulting in 23,688 foundation years. We find that foundations barely meeting the 1 percent tax benchmark use tax-motivated allocations both across expense categories and over time to increase qualifying distributions. In contrast, foundations barely avoiding or minimizing the tax on undistributed income use set-aside amounts to allocate distributions over time, but do not use allocations across expense categories to increase qualifying distributions.
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Mulyana, Asep. "INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT." Accounting Research Journal 1, no. 2 (August 11, 2023): 92–100. http://dx.doi.org/10.56244/accrual.v1i2.705.

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Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conducting an examination of individuals. The method used in this study is a quantitative method. With a descriptive approach and the data used is secondary data. The results of the study show that partially it does not have a significant effect on Individual Income Tax Receipts. Through tax audits from the statistical results, it is necessary for tax officers to examine taxpayers to be more intense and always make taxpayers aware that taxes always increase from the results of examiners to do it regularly and continuously. Keywords: Tax, compliance, Personal Income Tax, Tax Audit
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Dissertations / Theses on the topic "Tax increases"

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Han, Junghee. "Effects of Restaurant Tax and Price Increases: Implications for Managers, Policy Makers, and Lobbyists." UKnowledge, 2013. http://uknowledge.uky.edu/mat_etds/3.

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Legislation has been proposed in Kentucky that would authorize city legislative bodies to levy a tax on restaurant meals of no more than 3%, regardless of the size of the city. The bill has garnered attention from Kentucky Travel Industry Association, the Kentucky Restaurant Association, and local tourism and restaurant organizations and associations that oppose the tax. The Kentucky League of Cities, an organization that represents the interests of city governments, supports the tax. The purpose of this research was to examine how a change in the tax rate on restaurant meals would affect restaurant demand. Effects of changes in restaurant demand were tested using the following independent variables: type of restaurant, menu offering, frequency, expense, and location. Self-administered online surveys were distributed to adult residents in Kentucky, which yielded a sample size of 1,263 individuals. Paired sample t test was applied to make comparison between scenario 1 (current) and scenario 2 (3%) and scenario 1 (current) and scenario 3 (JND). Findings showed that demand patterns in each class of city would be affected by increases in taxes and prices.
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Posen, Jodie. "The impact of cigarette excise tax Increases and harmonisation in the East African community." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5711.

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This paper proposes a model that can be used to predict the likely impacts of tobacco tax increases and harmonisation in the East African Community. The model has five sections, one for each EAC country. These sections consider different cigarette market segments based on tax or price differentials. The model can therefore calculate the likely effects of excise tax increases and harmonisation on the retail selling price of cigarettes, cigarette consumption, government revenue and industry revenue for each individual country and for the EAC as a whole.
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Fahr, René, Elmar A. Janssen, and Caren Sureth. "Can Tax Rate Increases Foster Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4182/1/SSRN%2Did2442721.pdf.

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It is well-known that taxes affect risky investment decisions. Analytical studies indicate that tax rate increases (decreases) can foster (hinder) investment if there is flexibility, in particular when an exit option is available. We design an experiment based on an analytical model with binomial random walk and entry and exit flexibility. Contrasting the underlying model, we find accelerated investment, which is often considered as an increased willingness to invest, on tax rate increases to be independent of the existence of an exit option. However, we observe this investor reaction only for a tax increase, not for a tax decrease. This behavior is driven possibly by tax salience and the mechanisms known from the theory of irreversible choice under uncertainty. Our empirical evidence suggests that the at-first-sight unexpected tax reform effects are more common than is predicted by the theoretical literature. Policy makers should therefore carefully consider the behavioral aspects when anticipating taxpayer reactions. (authors' abstract)
Series: WU International Taxation Research Paper Series
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Nyabongo, Diana. "A study of the causes of the real net-of-tax cigarette price increases in South Africa (1990-2012)." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8510.

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From the 1990's onwards the cigarette industry in South Africa has imposed substantial increases in the real net-of-tax price of cigarettes. Past research has presented various possible reasons for this increase, however none of this research has incorporated the effect that the international environment might have on price setting in the cigarette industry through tariffs. Using a Bertrand duopolistic model this paper presents a theoretical model to explain the effect that tariffs, and other relevant causal factors such as excise taxation might have on the real net-of-tax price. The relationships that exist between the real net-of-tax price and causal factors are then subjected to a preliminary analysis using an Autoregressive Distributed Lag Model. The results indicate that there is a relationship between the price of cigarettes and various causal factors. The results do not however substantiate what caused the real net-of-tax price increase from 1990's onwards. The paper attributes this to various limitations in the preliminary analysis process and suggests how these could be rectified. The paper hence presents a useful foundation to understanding the nature of the existing relationships between the price of cigarettes and various causal factors and how best these can be modelled.
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Santana, Rosa Aguiar. "Tributação das manifestações de fortuna, dos acréscimos patrimoniais e das despesas efetuadas, injustificados." Master's thesis, Universidade Portucalense, 2014. http://hdl.handle.net/11328/1067.

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A tributação dos incrementos patrimoniais e despesas efetuadas carece de uma maior atenção por parte do legislador e por parte da doutrina. Sendo atualmente uma das principais ferramentas no combate à fraude e evasão fiscais, a sua divulgação, análise e debate deveriam ser alvo de um maior destaque, dada a sua importância, com o objetivo de promover a sua eficácia. Com este trabalho pretende-se um melhor entendimento de todos as vertentes relacionadas com estas questões. Assim, em primeiro lugar, analisamos o regime jurídico que o ordenamento jurídico fiscal português institui para tributar estes rendimentos. Numa segunda fase debruçamo-nos sobre a jurisprudência proferida pelos Tribunais Superiores. Da análise da legislação e dos Acórdãos pronunciados, examinamos os pontos convergentes e, sobretudo, evidenciamos as questões divergentes entre a aplicação e a interpretação da lei. Atendendo em especial aos problemas suscitados pela aplicação do normativo, enunciamos casos hipotéticos para evidenciarmos os possíveis resultados obtidos em termos de matéria coletável, que a aplicação das normas produz. Neste âmbito, analisamos ainda as alterações propostas pelo anteprojeto da reforma do IRS, no que concerne ao regime de tributação das manifestações de fortuna. De toda a análise levada a cabo, conclui-se que a redação atual do normativo gera distorções na determinação da matéria coletável, determinada caso a caso, consoante a interpretação que é feita da lei, porquanto a redação da lei permite interpretações diversas. Assim sendo, fica claramente patente a concorrência das normas constantes das alíneas d) e f) do n.º 1 do artigo 87.º da LGT, com consequências diretas e penalizadoras para o contribuinte. Neste contexto o conteúdo do anteprojeto permite solucionar algumas destas questões, mas poderá criar novas problemáticas, pelo que se aguarda a sua aprovação no sentido de propiciar uma maior eficácia na aplicação deste regime.
The taxation of asset increases and the incurred expenses require further attention by the legislature and by the doctrine. Currently being one of the main tools in the fight against tax fraud and evasion, disclosure, analysis and debate, it should be given greater prominence, given its importance, in order to promote its effectiveness. This work aims to better understand all the aspects concerning these issues. Firstly, we analyse the legal regime that the Portuguese tax law establishes to tax such income. Secondly, we refer to the jurisprudence issued by the Superior Courts. Taking into account the analysis of the legislation and the pronounced judgments, we analyse the converging points and, above all, we showed the conflicting issues between its application and the interpretation of the law. Regarding the problems rose by the implementation of the normative in particular, we demonstrate hypothetical cases to show the possible results in terms of the taxable income that the application of such norms produce. In this context, we also analysed the changes proposed by the IRS pre- reform bill, regarding the taxation on wealth. Of all the analysis conducted, we can conclude that the way the current legislative is presented creates distortions in determining the tax base, evaluated case by case according to the interpretation made of the law; and this is due to the fact that the law allows distinct interpretations. Therefore, it is clearly visible the competition between the rules in paragraphs d) and f) of nr 1, article 87 of the LGT, with direct and penalizing consequences for the taxpayer. Given these circumstances, although the content of the preproject might solve some of these issues, it may also give rise to new problems. Therefore, we should wait for its approval in order to provide greater efficiency in the implementation of this regime.
Orientação: Professora Doutora Antonieta Lima.
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Geindreau, Diane. "Le rôle des leaders d’opinion dans la dénormalisation du tabac en France : application aux campus sans tabac et aux hausses de taxes." Electronic Thesis or Diss., Rennes, École des hautes études en santé publique, 2024. http://www.theses.fr/2024HESP0004.

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Cette recherche doctorale étudie comment deux catégories de leaders d’opinion (les doyens des facultés de médecine en France et les journalistes de la presse généraliste), influencent la dénormalisation du tabagisme en France, ceci en analysant leurs postures et rôles par rapport à des mesures de prévention recommandées par l’OMS : les campus sans tabac (CST) et les hausses de taxe sur le tabac. En France, ces deux mesures sont, encore aujourd’hui, peu ou mal utilisées en contrôle du tabac, et la question de comment mobiliser les leaders d’opinion pour aider à la mise en place de ces mesures efficaces pour la santé publique est insuffisamment étudiée. Cette recherche doctorale en marketing social mobilise des théories pluridisciplinaires (théories psycho-sociales des changements de comportements et des normes, théories du marketing et du management sur les profils des leaders d’opinion et la diffusion d’une innovation en santé –comme les campus sans tabac). La problématique de la thèse est la suivante : Quels rôles et influence les leaders d’opinion (doyens et journalistes) exercent-ils dans la lutte contre le tabac en France, et comment contribuent-ils (ou non) à la dénormalisation du tabagisme ? Application au développement des campus sans tabac et à la mise en place d’une politique de taxation pertinente pour la santé publique. Pour y répondre, une méthodologie qualitative a été utilisée, basée sur 1/ une revue systématique de la littérature, 2/ une analyse documentaire de la presse généraliste française sur 20 ans et 3/ 31 entretiens semi-directifs auprès de doyens des facultés de médecine. Ces 3 études ont été publiées (ou sont en cours) dans des journaux scientifiques et composent les 3 chapitres de cette thèse. Nous avons montré comment des leaders d’opinion experts en santé et dirigeants exécutifs pouvaient soutenir et porter un campus sans tabac. A l’inverse nous avons pu montrer que des leaders d’opinion de l’information tels que les journalistes pouvaient contribuer à diffuser des éléments de langage anti-taxes sur le tabac issus de l’industrie du tabac. Cette recherche contribue à la théorie analysant l’influence positive et négative exercée par des leaders d’opinion sur une norme et plus précisément sur l’image publique d’une mesure de contrôle du tabac et sa diffusion, ainsi qu’en appliquant le concept de personnification au champ du marketing social et de la lutte contre le tabagisme
This doctoral research studies how two categories of opinion leaders (deans of medical faculties in France and journalists in the general press) influence the denormalisation of smoking in France, by analysing their postures and roles in relation to preventive measures recommended by the WHO: tobacco-free campuses (CST) and tobacco tax increases. In France, these two measures are still little or poorly used in tobacco control, and the question of how to mobilise opinion leaders to help implement these effective public health measures has not been sufficiently studied. This doctoral research in social marketing draws on multi-disciplinary theories (psycho-social theories of behavioural change and norms, marketing and management theories on the profiles of opinion leaders and the dissemination of a health innovation - such as smoke-free campuses). The problem of the thesis is as follows: What roles and influence do opinion leaders (deans and journalists) have in the fight against smoking in France, and how do they contribute (or not) to the denormalisation of smoking? Application to the development of smoke-free campuses and the implementation of a taxation policy that is relevant to public health. To answer these questions, a qualitative methodology was used, based on 1/ a systematic review of the literature, 2/ a documentary analysis of the French general press over 20 years and 3/ 31 semi-directive interviews with deans of medical faculties. These 3 studies have been published (or are in progress) in scientific journals and make up the 3 chapters of this thesis. We have shown how opinion leaders who are experts in health and executive directors can support and promote a smoke-free campus. Conversely, we were able to show that information opinion leaders such as journalists could help to disseminate anti-tobacco tax language from the tobacco industry. This research contributes to the theory analysing the positive and negative influence exerted by opinion leaders on a norm and more specifically on the public image of a tobacco control measure and its dissemination, as well as applying the concept of personification to the field of social marketing and tobacco control
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Leung, Mei-hung, and 梁美紅. "The effectiveness of cigarette tax increase on smoking cessation." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46938941.

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Blair, Laura J. "Age-associated increases in FKBP51 facilitate tau neurotoxicity." Scholar Commons, 2014. https://scholarcommons.usf.edu/etd/5185.

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Tau is a protein which regulates microtubule stability and is heavily involved in axonal transport. This stability is dynamically controlled in part by over 40 phosphorylation sites across the tau protein which allows for binding and release from the microtubules. However, if abnormal hyperphosphorylation occurs, tau dissociates from the microtubules. Once released, the microtubules become unstable and the aberrant tau mislocalizes from the axon to the somatodendric compartment, where it aggregates. These aggregates are made of many pathological forms of tau including oligomeric species, paired helical filaments, and neurofibrillary tangles, all of which have associated toxicities. Tau pathology is a hallmark of Alzheimer's disease, one of over 15 diseases known as tauopathies which present with tau pathology, all of which lack effective treatments. Heat shock protein 90 kDa (Hsp90) is a major adenosine triphosphate (ATP)-dependent regulator of non-native proteins, like misfolded tau. Although Hsp90 is able to effectively refold and degrade many aberrant proteins, it has been associated with preserving aberrant tau. In fact, inhibiting the Hsp90 ATPase activity leads to the degradation of tau, which has been demonstrated in a number of models with the use of various Hsp90 inhibitors. However, there are many side-effects associated with the use of these inhibitors including toxicity and heat shock factor 1 (HSF1) activation. Although improvements on Hsp90 inhibitors are still in progress, this study explores targeting Hsp90 through a slightly different mechanism, by targeting Hsp90 co-chaperones. Hsp90 is involved in almost every pathway in each cell throughout the body. Co-chaperone proteins assist Hsp90 in these various processes, but are each only involved in a subset of the total Hsp90 interactome. Therefore, targeting Hsp90 co-chaperones could lead to improved efficacy, potency, and safety of drugs designed toward Hsp90 for the treatment of tauopathies. We previously showed one of these co-chaperones, FK506 binding protein 51 kDa (FKBP51), a tetratricopeptide repeat (TPR) domain containing immunophilin, coordinates with Hsp90 to regulate tau metabolism. More specifically, we found that increases and decreases in FKBP51 levels correlated with increases and decreases in tau levels, respectively. FKBP51 knockout mice have been extensively studied and have shown no negative phenotypes in these characterizations. In this study, we found that this mouse model has decreased endogenous tau levels. Furthermore, this study demonstrates that FKPB51 colocalizes with pathological tau in the AD brain, and synergizes with Hsp90 to preserve tau from proteasomal degradation. Additionally, FKBP51 overexpression in mouse model of tau pathology leads to the preservation of tau. We went on to characterize this accumulated tau as being neurotoxic and oligomeric in nature, while being low in silver positive, β-sheet structure. In the human brain, we found that FKBP51 is strikingly increased with aging and even further in the AD brain. In support of these findings, we also found age-associated decreased methylation in the FKBP5 gene, which encodes FKBP51. Moreover, we found that increasing levels of FKBP51 caused other co-chaperone to have reduced Hsp90 binding and led to tau preservation. This supports a model where age-related increases in FKBP51 lead to the preservation of misfolded tau species and ultimately disease. In order to model the high FKBP51 expression found in the aging brain, we generated the first FKBP5 overexpressing mouse model, which is tet-regulatable. This mouse, rTgFKBP5, was made by targeted, single insertion of the human FKBP5 gene into the HIP11 locus of the mouse genome crossed with CamKIIα tTa mice. We have now confirmed high FKBP51 levels in the forebrain and hippocampus of this mouse, which will serve as a testing platform for FKBP51 regulating drugs. Overall, this work exemplifies FKBP51 as an important regulator of tau metabolism through Hsp90. With the absence of a negative phenotype in mice ablated of FKBP51 and the development of this novel, FKBP51 overexpressing mouse model, strategies designed to decrease FKPB51 levels or to disrupt the FKBP51/Hsp90 complex could be relevant for the treatment of tauopathies, like AD.
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le, Roux Daniel Josua. "Retirement planning : could tax and financial literacy increase financial independence during retirement?" Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/60503.

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Recent studies have indicated that only 6% of South African citizens can maintain their standard of living during retirement. This is of great concern to both the government and individuals. In an attempt to counter this dilemma, the government has implemented several new tax exemptions and deductions to encourage taxpayers to increase their retirement savings. However, uncertainty exists regarding the effectiveness of these exemptions and deductions. For individuals to benefit from same, they will need to be informed on and understand the principles on which they are based. Above all, South African citizens need to grasp the importance of ensuring their financial security during retirement, which will hopefully create a culture of saving for that purpose. South Africans therefore need to increase their level of financial and tax literacy, either by informing themselves in that regard, or by consulting with professionals. This study was conducted from a South African perspective and focused on the probability of financial and tax literacy increasing financial independence during retirement. The data presented in this study was collected by means of two questionnaires, which were emailed to a selection of participants. The purpose of this study was first to determine the financial and tax literacy of South Africans with regard to retirement planning and second, to determine whether financial and tax literacy could increase financial independence during retirement. This study is an empirical study since primary data was collected specifically for this research project. Based on the data obtained by means of the questionnaires, it was concluded that the financial and tax literacy of the majority of South Africans is not sufficient to intentionally benefit from tax-beneficial retirement funds and investments. It was further concluded that although the majority of South Africans are not sufficiently financially literate to be able to optimise their retirement savings, they are willing to improve their level of financial and tax literacy and increase their savings towards retirement once they have been informed and have gained some understanding in this regard. Therefore, financial and tax literacy can potentially increase financial independence during retirement.
Mini Dissertation (MCom)--University of Pretoria, 2017.
Taxation
MCom
Unrestricted
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Mhona, Ashley. "An evaluation of tax reforms in Africa : the way forward to increase economic growth." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74951.

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Books on the topic "Tax increases"

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author, Norton Michael I., De Neve Jan-Emmanuel author, and Harvard Business School, eds. Eliciting taxpayer preferences increases tax compliance. Boston]: Harvard Business School, 2014.

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Cashell, Brian. Macroeconomic effects of increases in the gasoline tax. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1993.

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National Council of Welfare (Canada). Why your taxes have been going up: Consumption tax increases. Ottawa: The Council, 1987.

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Wilton, David A. The effects of tax increases on wage and labour costs. Kingston, Ont: Government and Competitiveness, School of Policy Studies, Queen's University, 1993.

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San Francisco (Calif.). Board of Supervisors. Budget Analyst. Reductions in individual capital gains taxes resulting from increases in the property transfer tax. San Francisco, Calif: Budget Analyst, 1994.

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Audit Commission for Local Authorities and the National Health Service in England and Wales., ed. Council tax increases 2003/04: Why were they so high? London: Audit Commission, 2003.

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Wilton, David. The effects of tax increases on wages and labour costs. Kingston, Ont: Queen's University, Government and Competitiveness, School of Policy Studies, 1993.

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Centre for Independent Studies (N.S.W.), ed. The case against tax increases in Australia: The growing burden. Sydney, NSW: The Centre for Independent Studies, 2016.

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Colman, Greg. Vertical equity consequences of very high cigarette tax increases: If the poor are the ones smoking, how could cigarette tax increases be progressive? Cambridge, MA: National Bureau of Economic Research, 2004.

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S, Feldstein Martin. The effect of increased tax rates on taxable income and economic efficiency: A preliminary analysis of the 1993 tax rate increases. Cambridge, MA: National Bureau of Economic Research, 1995.

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Book chapters on the topic "Tax increases"

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Qiao, Yuhua. "The Great Recession and Tax Increases." In State Tax Systems, 66–95. New York: Routledge, 2025. https://doi.org/10.4324/9781003494324-4.

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Asakawa, Kenji, Kouichi Kimoto, Shiro Takeda, and Toshi H. Arimura. "Double Dividend of the Carbon Tax in Japan: Can We Increase Public Support for Carbon Pricing?" In Economics, Law, and Institutions in Asia Pacific, 235–55. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_13.

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Abstract Carbon pricing is difficult to introduce in many countries because it is not easy to obtain public support for carbon pricing due to the burden associated with it. One way to overcome this difficulty is to rely on the double dividend of a carbon tax. If a government uses revenue from a carbon tax to reduce existing distorting taxes, such as corporate taxes or labor taxes, a carbon tax can improve economic efficiency while reducing greenhouse gas (GHG) emissions. This chapter examines the net burden of a carbon tax with revenue recycling (RR) for two types of stakeholders: firms and households. Using dynamiccomputable general equilibrium (CGE) modeling, we examine the carbon prices needed to achieve the emission targets set for 2030 and 2050. Then, we simulate two types of RR: corporate tax reduction and a reduction in social security payments. We compare the benefit of the tax reduction to the increase in the burden from the carbon tax in scenarios for 2030/2050. In the scenario of corporate tax reduction, by selecting firms from the land transportation sector and power sector, we examine how profit changes due to the carbon tax. We find that the tax burden for a firm in the land transportation sector can be eased greatly with the corporate tax reduction. In the scenario of the social security payment reduction, we find that some households are better off under carbon pricing despite expenditure increases due to the carbon tax. Thus, we show that RR can increase support for the carbon tax.
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Faiella, Ivan, and Luciano Lavecchia. "Households’ Energy Demand and Carbon Taxation in Italy." In Studies in Energy, Resource and Environmental Economics, 173–205. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35684-1_8.

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AbstractSince the second half of 2021, Italian households have experienced a significant increase in energy prices. Nonetheless the relevance of this issue, information on energy use and how quantity reacts to price increases is still scant and with a very limited level of disaggregation. We propose a novel methodology to estimate the demand and elasticity of electricity, heating and private transport fuels by aligning the microdata of the Italian Household Budget Survey with several external sources. These estimates can be used to assess how energy expenditure weighs on vulnerable households and the effects of a carbon tax. A carbon tax would—as expected—raise significant revenues and curb CO2 emissions but it could also have sizable regressive effects. In order to limit these undesired effects and to increase social consensus, policymakers should devise a set of suitable revenue recycling strategies.
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Sugino, Makoto. "The Economic Effects of Equalizing the Effective Carbon Rate of Sectors: An Input-Output Analysis." In Economics, Law, and Institutions in Asia Pacific, 197–215. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_11.

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Abstract The 2 °C target of the Paris Agreement has stimulated the implementation of carbon reducing policies such as carbon taxes and emission trading schemes, which explicitly applies a price on carbon emitting fuels. However, OECD (2016) reports that the effective carbon rate must be at least 30 Euros per ton of CO2. The effective carbon rate includes the implicit carbon price, e.g. energy taxes, along with the explicit carbon price. Previous studies have focused on the effects of explicit carbon prices. In this chapter, we will focus on the effective carbon rate and estimate the effects of carbon policies that increase the effective carbon rate to the 30 Euro threshold. We find that the short-term effect of a carbon tax that raises the effective carbon rate for all industries above 30 Euros will not only effect energy intensive industries, but also downstream industries that already have high effective carbon rates. Furthermore, we find that the carbon tax implemented in 2012 increase the average effective carbon rate, but increases the difference between taxed emitters and non-taxed emitters. Thus, tax exemption for energy intensive industries sacrifices economic efficiency.
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Mattioli, Giulio, Marco Dugato, and Ian Philips. "Vulnerability to Motor Fuel Price Increases: Socio-Spatial Patterns in Italy." In Studies in Energy, Resource and Environmental Economics, 89–115. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35684-1_5.

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AbstractEnvironmental taxes and oil market fluctuations can increase road fuel prices significantly and are likely to play a big role in the future. This raises social justice issues, as some low-income households rely on cars for access to services and opportunities but struggle to afford related expenses. The impacts of fuel price increases are unevenly spatially distributed, as shown by transport, planning and urban research. We investigate spatial patterns of vulnerability to fuel price increases in Italy, a country where the problem is particularly pronounced due to high motorisation rate relative to income, and high fuel prices. We define vulnerability as the combination of high exposure (high car use), high sensitivity (low income) and low adaptive capacity (high car dependence). Based on municipality-level data on motorisation and the journey to work from the 2011 Italian Census and official income tax revenue data for 2012 (as a proxy for income) we derive a composite indicator of vulnerability. The results show: i) a co-location of low-income and high car use on the periphery of many Italian city regions; ii) stark interregional differences, with lower income levels in the South driving high levels of vulnerability, despite lower levels of car ownership and use.
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Fiorenza, Shieryn, Liliana Inggrit Wijaya, and Bertha Silvia Sutejo. "The Effect of Dividend Policy, Profitability, and Leverage on Share Price Volatility of Service Sector Enterprise Indexed on the Indonesia Stock Exchange During 2015–2019." In Proceedings of the 19th International Symposium on Management (INSYMA 2022), 126–33. Dordrecht: Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_17.

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AbstractThis research analyzes the effect of dividend payout ratio, dividend yield, earnings volatility, and debt-to-equity ratio on share price volatility in service sector enterprise indexed on the Indonesia Stock Exchange during the 2015–2019 period. This study used a quantitative approach with multiple linear regression. The findings of this study indicate that observations on the Indonesia Stock Exchange show that the dividend payout ratio has a compelling positive effect on share price volatility. This is because the higher the dividend yield, or the more enterprise pay dividends each year, the more volatile the stock price will be because the demand for the company’s shares increases [1]. However, the dividend yield has no compelling adverse effect on share price volatility because investors prefer capital gains over dividends. After all, the tax imposed on dividends is higher. Then earnings volatility has a compelling positive effect. This is because, traditionally, profit has been used as an indicator to measure a company’s financial performance [2]. Enterprise with consistent earnings are less likely to surprise investors with unexpected earnings announcements. The debt-to-equity ratio has a marginally favorable impact on stock price volatility. This is because, according to the trade-off hypothesis, the company’s decision to employ debt can be viewed as a way to avoid tax on loan interest payments and financial distress expenses produced by the growth of company debt.
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Yamazaki, Fukuju. "The Optimal Reform About Property Tax." In New Frontiers in Regional Science: Asian Perspectives, 139–46. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_10.

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AbstractWe present the desirable tax reform on the property tax on land and housing in Japan. Since the property tax on housing, building, and equipment becomes an obstacle to the capital formation on land, it should be abolished. Conversely, the effective rate of property tax on land should be increased so as to attain the revenue neutrality for local government. The abolition of tax on housing induces the higher land price which can bear the increase in the property tax on land, so that such a tax reform would benefit all individuals.
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Rietzler, Katja, Andrew Watt, and Ekaterina Juergens. "3. Germany Lacks Political Will to Finance Needed Public-Investment Boost." In Financing Investment in Times of High Public Debt, 51–68. Cambridge, UK: Open Book Publishers, 2023. http://dx.doi.org/10.11647/obp.0386.03.

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After more than a decade of weak public investment, Germany has accumulated a substantial public-investment backlog. The requirements for additional public investment in the next decade are likely in the range of €600 to 800bn, which would imply a further commitment of 1.6 to 2.1% of GDP each year. The current fiscal situation is relatively favourable on the financing side but will tighten already from 2024, as debt-brake constraints are applied, reserves have been used up, interest rates have risen and, in the medium term, debt servicing from additional borrowing during the period in which national and EU fiscal rules were suspended falls due. Despite rhetorical commitments to higher public investment, which voters support, there is a lack of political will to agree on the tax increases or additional borrowing needed for a substantial medium-term investment boost. Also, RRF spending, which makes only a minor contribution in Germany, will expire in 2026.
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Sakamoto, Takayuki. "The Politics of a Consumption Tax Increase." In Building Policy Legitimacy in Japan, 75–97. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1057/9780333982815_4.

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Canto, Victor A., and Andy Wiese. "Are Commodity Price Increases Equivalent to Tax Increases?" In Economic Disturbances and Equilibrium in an Integrated Global Economy, 31–37. Elsevier, 2018. http://dx.doi.org/10.1016/b978-0-12-813993-6.00003-9.

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Conference papers on the topic "Tax increases"

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Melfani, Raisha, Nuraini A. Nuraini A, and Adhisyahfitri Evalina Ikhsan. "Lease Capitalization: Does Tax Aggressiveness Increase?" In 2024 International Conference on Decision Aid Sciences and Applications (DASA), 1–6. IEEE, 2024. https://doi.org/10.1109/dasa63652.2024.10836544.

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Bakar, Murat Tuğberk, Buğra Arslan, Melike Duymaz, İbrahim Serhat Karakuş, Zilan Polat, Tanzer Gezer, Pınar Ay, and Elif Dagli. "The impact of tax increases on tobacco use among medical faculty students." In ERS International Congress 2023 abstracts. European Respiratory Society, 2023. http://dx.doi.org/10.1183/13993003.congress-2023.pa5329.

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Bilgin, Cevat, and Handan Kaynar Bilgin. "The Experience of Turkish Economy on Tax Smoothing." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00905.

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Taxes lead a deadweight loss and this deadweight loss increases with the tax rate. The main objective of the government should be deciding the tax rate which minimizes the deadweight loss. The planned tax rate is constant or the expected tax rate is the same as the current tax rate. The ‘random walk test’ of the tax smoothing hypothesis comes out by the fact that changes in the tax rate should be unpredictable. In other words, tax smoothing hypothesis implies that a tax rate has random walk behavior, but this behavior is not sufficient condition for tax smoothing. In this paper, a direct test of tax smoothing is presented; if future tax rate is cointegrate with the current permanent government expenditure rate, the tax smoothing hypothesis holds. By using this test, it is possible to differentiate among ‘strong tax smoothing’, ‘weak tax smoothing’ and ‘no-tax smoothing’. Application of this test to Turkey shows evidence in support of weak form of tax smoothing.
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Saruç, Naci Tolga, İsa Sağbaş, and Recep Yorulmaz. "The Impact of Tax Apportionment on Fiscal Equalization: A Case Study of Turkish Metropolitan Municipalities." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.01968.

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As a monthly basis, 6% of tax revenues collected within provincial borders is allocated by central government as fiscal transfers to 30 metropolitan municipalities of Turkey. These transfers are the most important external revenue of the metropolitan municipalities. The fact that metropolitan cities have a different level of wealth causes the difference between the amounts of taxes collected in the provinces. The lack of tax apportionment policy further increases the disparity of fiscal transfers, since a significant part of major taxes are collected in a few metropolitan cities. In this study, a simulation of tax apportionment is carried out. Taxes and fiscal transfers before and after tax apportionment are compared. Inequality measures (e.g. Gini coefficient) show that fiscal equalization is promoted after tax apportionment.
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Honajzrová Banús, Shirley Consuelo. "COMPARATIVE ANALYSIS OF VAT REFUNDS SYSTEMS TO FOREIGN TOURISTS IN ARGENTINA, COLOMBIA, ECUADOR, AND URUGUAY. THE CASE OF THE TAX-FREE SHOPPING." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.s.p.2020.127.

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The presented contribution focuses on describing the Value Added Tax refund to foreign tourists, specifically the Tax-Free Shopping incentive, that increases tourists’ propensity to buy retail goods where shopping can even sometimes be the primary reason for traveling. To have a practical analysis and comparison, four economies from South America were chosen. Colombia and Ecuador whose tax-refund system is entirely operated by the State and Argentina and Uruguay whose governments have decided to outsource their VAT refund service to tourists having private companies operate them. Adding to this, an evaluation of the main characteristics of these countries regarding the competitiveness of their tourism sector was gathered with data obtained from the Travel & Tourism Competitiveness Index (TTCI) Report (2019). The findings of this research provide a benchmark to tourism policymakers interested in assessing changes overtime on this type of incentive.
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Orlova, Valentina. "Topical Problems of Small Business Development in Ukraine under Conditions of Improved Tax Service." In International Conference on Eurasian Economies. Eurasian Economists Association, 2012. http://dx.doi.org/10.36880/c03.00390.

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Small business as a form of business activity is phenomenon of present-day market economy. This is an independent sector of economy that makes goods, services, provides revenue receipts to budgets of all levels. The problem of business development is a pressing challenge for Ukraine as for all countries with market economy. In conditions of implementing Tax Code of Ukraine the topicality of small business development increases, because for stable pumping up of national and local budgets creation of conceptually new system of tax administration (taxes paid by small business) is needed that would provide gradual transition from fiscal pressure to simplified administration procedures using modern methods of information analysis. The article reviews dynamics of budget receipts. Factors reducing fiscal on small business are studied and measures for improvement of tax service for small economic entities - good faith taxpayers are proposed.
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Финикова, Ольга Игоревна, and Марина Викторовна Карп. "THE IMPORTANCE AND ROLE OF EXCISE TAXES IN THE BUDGET REVENUES OF THE RUSSIAN FEDERATION." In Научные механизмы решения проблем в исследованиях молодых ученых: сборник статей международной научной конференции (Санкт-Петербург, Декабрь 2022). Crossref, 2023. http://dx.doi.org/10.37539/221209.2022.47.38.003.

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В условиях уменьшения реальных доходов граждан, а также из-за снижения прибыли коммерческих организаций становится затруднительным повышение налоговой нагрузки на налогоплательщиков путем повышения прямых налогов. Именно поэтому государство использует другой способ: оно увеличивает долю косвенных налогов, повышая их процентные ставки и расширяет перечень подакцизных товаров. In conditions of a decrease in the real incomes of citizens, as well as due to a decrease in the profits of commercial organizations, it becomes difficult to increase the tax burden on taxpayers by increasing direct taxes. That is why the state uses a different method: it increases the share of indirect taxes, raising their interest rates and expands the list of excisable goods.
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Santos, Angela Moulin Penalva, and Pedro Henrique Ramos Prado Vasques. "Property tax as urban planning instrument in large cities: the Brazilian experience." In Virtual City and Territory. Barcelona: Centre de Política de Sòl i Valoracions, 2016. http://dx.doi.org/10.5821/ctv.8159.

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There is an ongoing process of increasing urbanization of the world population with socio-spatial polarization in large cities. Such population density increases the competition for urban land, arousing crescent ground rent generation from the central areas, where there is greater availability of urban infrastructure. The outcome of this process has been an extensive growth of these cities, generating costs for the low-income population, forced to take longer trips to get to work centers. It is also represents a cost increment for public administration, responsible for the expansion of urban infrastructure networks. One among the various instruments to face these costs is the urban real estate taxation, which can also fulfill an extra fiscal function, when used to regulate land use. In this article, we aim to analyze urban policy in Brazil regarding the use of the property taxation instrument, arguing its effectiveness in controlling land use. This was an important innovation introduced by the 1988 Federal Constitution and it is associated with private property defense as long as it fulfills its social function. Under these conditions, the main tax levied on real estate assets in Brazil, the Urban Building and Land Tax (IPTU), would be used as an urban policy instrument by foreseeing the possibility of using different rates according to the land's condition (built or not), its destination (residential or commercial), and also predicting progressive rates for properties that do not comply with the social function. Our study takes as reference municipalities with population over 200,000 inhabitants.
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Angga, I. Gusti Agung Gede, Handita Reksi Dwitantra Sutoyo, Mathias Bellout, Per Eirik Strand Bergmo, Per Arne Slotte, and Carl Fredrik Berg. "Effects of Well Placement on CO2 Emissions from Waterflooding Operation." In SPE Norway Subsurface Conference. SPE, 2022. http://dx.doi.org/10.2118/209565-ms.

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Abstract Water injection provides efficient pressure support and increases oil recovery in field developments worldwide. The success of water injection comes from its cheap and simple application. However, waterflooding is an energy intensive operation. Typically, more than one third of total energy use in offshore platforms is allocated for water injection. Since many offshore platforms still rely on gas turbines as their main energy source, waterflooding thus accounts for a substantial portion of total CO2 emissions. The quantity of CO2 emitted depends on the injection strategy being adopted; both on the well placement and on the injection rates and pressures during production life. Traditional optimization of drainage strategies has given little heed to the cost of emissions. In this work this emission cost will be an integral part of the injection strategy optimization, as we will include the cost of emissions into our optimization objective. We formulate the optimization objective (net present value) so that it incorporates the cost of CO2 emission: Our augmented objective function includes not only revenue and cost of production, but also carbon tax proportional to CO2 emitted. Moreover, we introduce a scheme for quantifying CO2 emissions corresponding to a particular injection strategy. This scheme is based on an integrated subsurface-topside model and utilizes reservoir simulation results for calculating the energy spent by the water pump and treatment systems. This energy is then used to estimate the fuel consumption for water injection and the corresponding CO2 emissions. We conduct the optimization study using a two-dimensional numerical reservoir simulation model. In addition, we optimize over a range of CO2 tax rates and investigate how the different tax regimes affect the optimal solution and associated carbon emissions. Our results indicate that the optimal well placement is dependent on the CO2 tax rate. A higher CO2 tax rate moves the optimal injection location towards higher permeable zones. This leads to lower oil production and lower emissions. However, the relative reduction in emissions is larger than the relative reduction in oil production.
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Babotan, Mark, Peter Juhasz, and Janos Szaz. "Investment, Production And Indebtedness In A Duopoly With Uncertain Demand." In 37th ECMS International Conference on Modelling and Simulation. ECMS, 2023. http://dx.doi.org/10.7148/2023-0093.

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The paper builds a dynamic and stochastic simulation model to analyse how players’ behaviour changes as the number of competitors increases in the market. Our major contribution is to parallelly use the classic terms of corporate finance and microeconomic models to calculate the necessary quantities for business valuation and the effect of competition on the market. Our general results show that, for several firms, the optimal leverage ratio increases with the number of firms. This is due to the declining cash flows from operations and, in parallel, to the relatively increasing importance of the tax shield effect arising from the capital structure. This paper highlights the importance of considering market structure in financial analysis and modelling. While a monopoly can shape the market individually, firms are constrained to a higher output than the socially optimal in the presence of a competitor. This essentially limits their freedom to make decisions about the capital structure.
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Reports on the topic "Tax increases"

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Chote, Robert. Tax increases: quality, not just quantity. The IFS, June 2010. http://dx.doi.org/10.1920/co.ifs.2024.0959.

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Johnson, Paul. Turbocharged tax increases reveal PM’s lack of options. The IFS, May 2023. http://dx.doi.org/10.1920/co.ifs.2024.0539.

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Brewer, Mike. Options for fiscal tightening: tax increases and benefit cuts. The IFS, February 2010. http://dx.doi.org/10.1920/ps.ifs.2024.1097.

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Feldstein, Martin, and Daniel Feenberg. The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases. Cambridge, MA: National Bureau of Economic Research, November 1995. http://dx.doi.org/10.3386/w5370.

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Colman, Greg, and Dahlia Remler. Vertical Equity Consequences of Very High Cigarette Tax Increases: If the Poor are the Ones Smoking, How Could Cigarette Tax Increases be Progressive? Cambridge, MA: National Bureau of Economic Research, November 2004. http://dx.doi.org/10.3386/w10906.

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Farquharson, Christine. This is not the time for tax cuts or spending increases. The IFS, October 2019. http://dx.doi.org/10.1920/co.ifs.2024.0464.

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Johnson, Paul. Hidden tax increases are crossing the threshold of what is acceptable. The IFS, August 2019. http://dx.doi.org/10.1920/co.ifs.2024.0651.

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Leung, David, and Markus Poschke†. Progressive consumption tax reforms. CIRANO, April 2022. http://dx.doi.org/10.54932/jfax2131.

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We study the effects of tax reforms in a heterogeneous agent overlapping generations life cycle model with idiosyncratic risk in capital and labour income and a rich tax system. The model replicates empirical joint distributions of income, wealth and tax payments well. In an economy with highly progressive income taxes, a revenue-neutral shift of the tax burden from income to consumption taxes increases saving and output, while also reducing inequality. It particularly benefits those with low wealth relative to income. It tends to harm retirees, who have high wealth relative to income. In contrast, an increase in the progressivity of income taxes also reduces inequality, but implies lower saving and output.
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Mattingly, Marybeth. Child tax credit expansion increases number of families eligible for a refund. University of New Hampshire Libraries, 2009. http://dx.doi.org/10.34051/p/2020.66.

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Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, July 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue.
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