Journal articles: '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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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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12

Seida, Jim A. "Evidence of Tax-Clientele-Related Trading following Dividend Increases." Journal of the American Taxation Association 23, s-1 (January 1, 2001): 1–21. http://dx.doi.org/10.2308/jata.2001.23.s-1.1.

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The tax-clientele theory suggests that higher (lower) tax-rate investors should, ceteris paribus, concentrate their portfolios in tax-favored (explicitly taxed) assets. While evidence supporting the tax-clientele theory exists, research on tax-induced dividend clienteles for common stocks is mixed. This study examines trading activity, measured using daily transaction data, following dividend increases for evidence of shareholder clientele changes. Consistent with implications of the tax-induced dividend clientele theory, I document a strong positive association between dividend increase magnitude and post-dividend-increase trading activity. This result provides evidence that tax clienteles for dividend policies exists and that their effect is strong enough to influence investors' decisions. Further, consistent with dividend clienteles existing, I find that the relation between dividend-increase magnitude and postdividend-increase trading activity decreases with higher pre-dividend-increase dividend levels.

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Ross, Hana, Nicole Vellios, Tsetsegsaikhan Batmunkh, Myadagmaa Enkhtsogt, and Laura Rossouw. "Impact of tax increases on illicit cigarette trade in Mongolia." Tobacco Control 29, Suppl 4 (June 19, 2019): s249—s253. http://dx.doi.org/10.1136/tobaccocontrol-2018-054904.

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BackgroundThe Mongolian government increased import tobacco tax by 30% in May 2017 and excise tobacco tax by 10% in January 2018. To assess the impact of these tax increases on illicit cigarette trade, we estimate illicit trade before and after tax increases.MethodsDiscarded cigarette packs were collected in the capital city and in two provinces near China, the Russian Federation and Kazakhstan. Tax increases occurred between all three rounds (April 2017, August/September 2017, May/June 2018). Cigarette packs are identified as illicit if there is evidence that tax was not paid. This is deduced from the absence of the Mongolian excise tax stamp, or the absence of traces of a tax stamp (glue residue). Data are weighted to represent the areas sampled.ResultsIn round 1, 15.4% (95% CI 14.6% to 16.2%) of the 7494 collected packs were illicit. This estimate decreased to 13.6% (95% CI 12.7% to 14.5%) in round 2 (5852 collected packs) and to 6.3% (95% CI 5.7% to 6.9%) in round 3 (6258 collected packs). Illicit cigarettes originated primarily from the Republic of Korea and Ukraine, but some were manufactured in Mongolia. While the majority of illicit products are supplied by global companies (Korea Tobacco & Ginseng, Imperial Tobacco and Philip Morris Kazakhstan), one local company, Mongol Tobacco SO, is also implicated.ConclusionsThe share of illicit cigarettes declined between rounds 1 and 2 despite the import tax increase, and this trend continued in round 3 despite the excise tax increase.

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Cowie, Nathan, Marewa Glover, and Dudley Gentles. "Taxing times? Smoker response to tax increases." Ethnicity and Inequalities in Health and Social Care 7, no. 1 (March 12, 2014): 36–48. http://dx.doi.org/10.1108/eihsc-08-2013-0014.

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Purpose – Taxing tobacco is one of the most effective means to reduce smoking but concerns about the impact on poor smokers are a barrier. New Zealand resumed increasing tobacco taxes in April 2010. The paper hypothesised smokers would attempt to stop smoking and/or adapt, changing their smoking behaviours in response to price increases. The paper aims to discuss these issues. Design/methodology/approach – The authors conducted a door knock survey of smokers and recent ex-smokers who were home when visited. Participants (n=428) were from socioeconomically deprived neighbourhoods of Auckland with large proportions of Māori and Pacific Island people. Findings – Many smokers (66 per cent) attempted to quit an average of 3 times. More than 40 per cent stopped for at least 24 hours without intending to quit altogether, monthly or more. Consumption reduced among 40 per cent of participants, by an average 7.1 cigarettes daily. More than a fifth of participants switched to cheaper brands. Switching from factory made cigarettes to roll your own tobacco (6 per cent) or vice versa (5 per cent) was uncommon. Research limitations/implications – The method resulted in a low response rate. Tobacco tax is associated with reduced consumption and high levels of frequent quit attempts in socioeconomically deprived communities therefore our study supports tax increases as a means of reducing smoking. Originality/value – This is the first paper to investigate the effect of large recent New Zealand tobacco tax increases on low-income smokers’ adaptive behaviours.

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Tanchev, S. "How the proportional income taxation increases inequality in Bulgaria." Journal of Tax Reform 7, no. 3 (2021): 244–54. http://dx.doi.org/10.15826/jtr.2021.7.3.101.

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The proportional income tax is popular in countries of Central and East Europe and 14 CEE countries adopted it with different tax rates from 1994 till 2008 year. But four of them have replaced it with the progressive tax yet. The main criticisms towards the proportional income tax is that it leads to an increase of the inequality after taxation. The article aims to evaluate the impact of the proportional income tax without non-taxable minimum on inequality in Bulgaria, measured by the Gini index. The relationship between the Gini index and the growth rates of GDP per capita, the gross average income and net average income was studied. The methods of Ordinary Least Square (OLS) and correlation were applied to determine the impact of proportional income tax on income inequality in Bulgaria. The research covers the period from 2008 till 2019. National statistical institute of Bulgaria data (12 observations) has been used. The empirical results confirm positive relationship between Gini index and the growth rates of GDP per capita, the gross average income and net average income in system of proportional income tax. Inequality in Bulgaria had increased by 22% after introducing the proportional income tax in 2008, the highest incomes have increased by 113% and the lowest only by 85%. The results of the study show that the increase of the gross average income and net average income leads to increase of the inequality measured with Gini index. Therefore, after taxation of incomes with proportional income tax the inequality does not decrease, but continues to increase. It may be inferred that the proportional taxation increase inequality in Bulgaria.

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Apollonio, Dorie E., and Stanton A. Glantz. "Tobacco Industry Promotions and Pricing After Tax Increases: An Analysis of Internal Industry Documents." Nicotine & Tobacco Research 22, no. 6 (May 6, 2019): 967–74. http://dx.doi.org/10.1093/ntr/ntz068.

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Abstract Background Increasing tobacco taxes, and through them, prices, is an effective public health strategy to decrease tobacco use. The tobacco industry has developed multiple promotional strategies to undercut these effects; this study assessed promotions directed to wholesalers and retailers and manufacturer price changes that blunt the effects of tax and price increases. Methods We reviewed tobacco industry documents and contemporaneous research literature dated 1987 to 2016 to identify the nature, extent, and effectiveness of tobacco industry promotions and price changes used after state-level tobacco tax increases. Results Tobacco companies have created promotions to reduce the effectiveness of tobacco tax increases by encouraging established users to purchase tobacco in lower-tax jurisdictions and sometimes lowering manufacturer pricing to “undershift” smaller tax increases, so that tobacco prices increased by less than the amount of the tax. Conclusions Policymakers should address industry efforts to undercut an effective public health intervention through regulating minimum prices, limiting tobacco industry promotions, and by enacting tax increases that are large, immediate, and result in price increases. Implications Tobacco companies view excise tax increases on tobacco products as a critical business threat. To keep users from quitting or reducing tobacco use in response to tax increases, they have shifted manufacturer pricing and developed specific promotions that encourage customers to shop for lower-taxed products. Health authorities should address tobacco industry efforts to undercut the effects of taxes by regulating prices and promotions and passing large and immediate tax increases.

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Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." Accounting Review 94, no. 2 (July 1, 2018): 229–47. http://dx.doi.org/10.2308/accr-52194.

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ABSTRACT We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in 32.8 cents of tax avoided, which we refer to as incremental tax avoidance. Of the incremental tax avoided, 1.4 cents represent additions to the reserve for uncertain tax benefits (UTB reserve), or 4.3 percent of the total incremental tax avoided. We then partition sample firms into groups that prior research suggests engage in higher rates of tax avoidance, and examine the amount of incremental tax avoidance that results in additions to the UTB reserve. Results demonstrate that the percentage of incremental tax avoidance reflecting additions to UTB reserve is not larger for groups engaging in higher rates of tax avoidance, suggesting higher rates of tax avoidance may not be more uncertain. JEL Classifications: H26; M41; M48.

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Hiscock, Rosemary, J. Robert Branston, Timea R. Partos, Ann McNeill, Sara C. Hitchman, and Anna B. Gilmore. "UK tobacco price increases: driven by industry or public health?" Tobacco Control 28, e2 (July 25, 2019): e148-e150. http://dx.doi.org/10.1136/tobaccocontrol-2019-054969.

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BackgroundTobacco companies claim that higher taxes will force smokers into buying illicit tobacco, but if they were truly concerned about increasing illicit sales with higher prices they would only increase retail prices in line with changes in taxation. In this paper, we explore UK pricing of both factory-made cigarettes (FM) and roll-your-own tobacco (RYO) to explore the extent to which price increases were due to government tax rises or industry strategies to increase profit per pack.MethodNielsen commercial data on UK tobacco sales data (2010–2015) were combined with official UK data on inflation and tax rates, to identify the source of real price increases.ResultsBetween 2010 and 2012, when there were unexpected large tax increases, industry driven price changes were small (16% of the price rise in FM and 20% in RYO), and changes were similar between market segments. Between 2013 and 2015, when tax increases were smaller and expected, industry behaviour generally accounted for a larger share of price rises (33% FM, 48% RYO), but changes varied considerably by segment.ConclusionThe industry has increased its prices beyond that required by tax changes, even when tax rises were larger and unexpected, although were notably smaller in such conditions. This suggests (1) that the industry is not actually concerned by the threat of illicit, especially since RYO had the highest levels of industry driven price increases despite higher levels of illicit, and (2) there remains scope for further tax increases, which should be relatively large and unexpected.

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (March 2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availability during booms lead to reductions in personal income tax rates, whereas cyclical deteriorations in resource availability during recessions result in increases in general sales tax rates.

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (March 2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availability during booms lead to reductions in personal income tax rates, whereas cyclical deteriorations in resource availability during recessions result in increases in general sales tax rates.

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Oshio, Takashi, and Ryota Nakamura. "Trends and Determinants of Cigarette Tax Increases in Japan: The Role of Revenue Targeting." International Journal of Environmental Research and Public Health 19, no. 8 (April 18, 2022): 4892. http://dx.doi.org/10.3390/ijerph19084892.

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Cigarette prices in Japan are lower than those in most other high-income countries. A more striking fact is that cigarette tax revenues have been kept almost flat at just over two trillion JPY (Japanese yen; 18.2 billion US dollars) over more than three decades, despite steadily declining cigarette sales and seemingly weakening pressure from stakeholders with a vested interest in the tobacco industry. We attempted to examine trends and determinants of cigarette tax increases in Japan. In particular, we hypothesized that the Japanese finance ministry adjusts cigarette taxes to meet a revenue target. Under this hypothesis, we searched for the most plausible amount of the minimum target of tax revenue that corresponds to cigarette tax increases over the past 37 years (1985–2021) using public data on cigarette sales and taxes. The results revealed that two trillion JPY was the minimal revenue target that could plausibly explain the increase in cigarette tax. In addition, the timing and magnitude of cigarette tax increases have been successfully set to maintain stable tax revenues. A key determinant of cigarette tax increases in Japan has been hard revenue targets, rather than public health concerns.

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Linegar, Daniel J., and Corne van Walbeek. "The effect of excise tax increases on cigarette prices in South Africa." Tobacco Control 27, no. 1 (March 24, 2017): 65–71. http://dx.doi.org/10.1136/tobaccocontrol-2016-053340.

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IntroductionThe effectiveness of excise tax increases as a tool for reducing tobacco consumption depends largely on how the tax increases impact the retail price. We estimate this relationship in South Africa for 2001–2015.DataStatistics South Africa provided disaggregated cigarette price data, used in the calculation of the Consumers’ Price Index. Data on the excise tax per cigarette were obtained from Budget Reviews prepared by the National Treasury of South Africa.MethodsRegression equations were estimated for each month. The month-on-month change in cigarette prices in February through April was regressed against March’s excise tax change to estimate the pass-through coefficient. For the other 9 months, the month-on-month change in cigarette price was regressed against monthly dummy variables to determine the size of the non-tax-related price increase in each of these months. The analysis was performed in both nominal and real (inflation-adjusted) terms.FindingsExpressed in real terms, the excise tax was undershifted. A R1.00 (one rand) increase in the excise tax is associated with an increase in the retail price of cigarettes of R0.90 in the pre-2010 period, and R0.49 in the post-2010 period. In the pre-2010 period, the tobacco industry increased the retail price of cigarettes in July/August, independent of the excise tax increase. The discretionary July/August price increases largely disappeared after 2010, primarily because the market became more competitive.ConclusionThe degree of excise tax pass-through, and the magnitude of discretionary increases in cigarette prices, is significantly determined by the competitive environment in the cigarette market.

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Berry, Frances Stokes, and William D. Berry. "The Politics of Tax Increases in the States." American Journal of Political Science 38, no. 3 (August 1994): 855. http://dx.doi.org/10.2307/2111610.

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Dao, Thi Minh An, Van Minh Hoang, Thi Huong Le, Bao Giang Kim, Thi Thanh Xuan Le, Thi Quynh Nga Pham, and Jason Hsia. "Attitudes Toward Nonsmoking Policies and Tobacco Tax Increases." Asia Pacific Journal of Public Health 27, no. 2 (October 2, 2012): NP947—NP957. http://dx.doi.org/10.1177/1010539512460568.

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Glomm, Gerhard, Juergen Jung, and Chung Tran. "FISCAL AUSTERITY MEASURES: SPENDING CUTS VS. TAX INCREASES." Macroeconomic Dynamics 22, no. 2 (March 2018): 501–40. http://dx.doi.org/10.1017/s1365100516000298.

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We formulate an overlapping-generations model with household heterogeneity and productive and nonproductive government programs to study the macroeconomic and intergenerational welfare effects of risk premium shocks and government debt reductions. We demonstrate that in a small open economy with a high level of debt, a small increase in the risk premium of the interest rate leads to a substantial contraction in output and negative welfare effects. We then quantify the effects of reducing the debt-to-gross-domestic-product ratio using a wide range of fiscal austerity measures. Our results indicate trade-offs between short-run contractions and long-run expansions in aggregate output. In the short run, spending-based austerity reforms are worse than tax-based reforms in terms of lost income. However, in the long run, spending-based reforms produce higher output than tax-based reforms. In addition, welfare effects vary significantly across generations, skill groups, and working sectors. The current old and middle-aged generations experience welfare losses, whereas future generations are beneficiaries of the reforms.

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Jegasothy, Edward, and Francis Markham. "Smoking prevalence following tobacco tax increases in Australia." Lancet Public Health 9, no. 7 (July 2024): e418. http://dx.doi.org/10.1016/s2468-2667(24)00094-x.

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Khan, Mozaffar, Suraj Srinivasan, and Liang Tan. "Institutional Ownership and Corporate Tax Avoidance: New Evidence." Accounting Review 92, no. 2 (July 1, 2016): 101–22. http://dx.doi.org/10.2308/accr-51529.

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ABSTRACT We provide new evidence on the agency theory of corporate tax avoidance (Slemrod 2004; Crocker and Slemrod 2005; Chen and Chu 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index reconstitution setting to isolate exogenous shocks to institutional ownership, and a regression discontinuity design that facilitates sharper identification of treatment effects, we find a significant and discontinuous increase in tax avoidance following Russell 2000 inclusion. The tax avoidance involves the use of tax shelters, and immediate benefits include higher profit margins and likelihood of meeting or beating analyst expectations. Collectively, the results shed light on the effect of increased ownership concentration on tax avoidance.

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Moser, William J. "The Effect of Shareholder Taxes on Corporate Payout Choice." Journal of Financial and Quantitative Analysis 42, no. 4 (December 2007): 991–1019. http://dx.doi.org/10.1017/s0022109000003471.

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abstractThis study investigates whether the difference in individual shareholder tax rates between dividend income and capital gain (the dividend tax penalty) affects a firm's choice between distributing funds to shareholders through dividends or share repurchases. The results of this study suggest that, in periods in which the dividend tax penalty increases, firms are more likely to distribute funds to shareholders through share repurchases as opposed to dividends. The results also indicate that the relation between the dividend tax penalty and corporate payout choice is affected by the types of shareholders who own stock in the firm. As tax-disfavored institutional ownership increases and the dividend tax penalty increases, firms are more likely to repurchase shares as opposed to distributing dividends. In contrast, as tax-favored institutional ownership increases and the dividend tax penalty increases, firms are less likely to repurchase shares as opposed to distributing dividends. As senior managerial share ownership increases and the dividend tax penalty increases, firms are more likely to make distributions to shareholders in the form of share repurchases.

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Tolbert, Caroline J., Christopher Witko, and Cary Wolbers. "Public Support for Higher Taxes on the Wealthy: California’s Proposition 30." Politics and Governance 7, no. 2 (June 27, 2019): 351–64. http://dx.doi.org/10.17645/pag.v7i2.1915.

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It has long been argued that growing inequality would lead to growing demands for redistribution, especially from less affluent individuals who would benefit most from redistribution. Yet, in many countries we have not seen tax increases and even when ballot initiatives allow individuals to directly vote to raise taxes on the wealthy they decline to do so. This raises the question of how economic self-interest shapes voting on tax proposals, and what factors may weaken the links between economic self-interest and tax policy preferences. In the U.S. context partisanship is a factor that has a major influence on attitudes about taxation. To explore how self-interest sometimes overcomes partisanship we take advantage of competing initiatives that were simultaneously on the ballot in California in 2012. California’s Proposition 30, a successful 2012 initiative, significantly increased taxes on the wealthy. By comparing voting on Proposition 30 to voting on Proposition 38, which would have raised taxes on nearly everyone, we observe that when tax hikes are focused only on the wealthy a substantial number of lower income Republicans (i.e., conservatives) defect from their party position opposing taxation. We identify these low-income Republicans as “populists.” Lower income Republicans are also less supportive of income tax increases on the lower and middle classes, and are more sensitive to income tax increases than sales tax increases. We argue that economic self-interest causes heterogeneity within the parties in terms of attitudes toward tax increases.

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Linda Santioso, Gabby Imelda,. "Pengaruh Tax Knowledge, Tax Awareness Terhadap Tax Compliance Wajib Pajak (OP)." Jurnal Paradigma Akuntansi 3, no. 3 (November 10, 2021): 1362. http://dx.doi.org/10.24912/jpa.v3i3.14932.

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1)This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on 2)individual tax payers. 3)Sample was selected using a questionnaire method and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awareness, tax laws so that the level of tax compliance increases so that it can have a positive effect on taxpayers, by increasing compliance, the benefits can also be felt around taxpayers.

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Imelda, Gabby, and Linda Santioso. "PENGARUH TAX KNOWLEDGE, TAX AWARENESS TERHADAP TAX COMPLIANCE WAJIB PAJAK (OP)." Jurnal Paradigma Akuntansi 5, no. 1 (January 22, 2023): 417–22. http://dx.doi.org/10.24912/jpa.v5i1.22493.

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This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on 2)individual tax payers. 3). Sample was selected using a questionnaire method and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awareness, tax laws so that the level of tax compliance increases so that it can have a positive effect on taxpayers, by increasing compliance, the benefits can also be felt around taxpayers.

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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." Tax Policy and the Economy 10 (January 1996): 89–117. http://dx.doi.org/10.1086/tpe.10.20061838.

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Zhang, Zili, and Rong Zheng. "The Impact of Cigarette Excise Tax Increases on Regular Drinking Behavior: Evidence from China." International Journal of Environmental Research and Public Health 17, no. 9 (May 11, 2020): 3327. http://dx.doi.org/10.3390/ijerph17093327.

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(1) Background: Many studies have shown that increasing taxation on cigarettes does play a role in tobacco control, but few studies have focused on whether increasing cigarette excise taxes significantly affects alcohol consumption. In this article, we aim to examine the effects of China’s 2015 increase in the cigarette excise tax on residents’ regular drinking behavior. (2) Methods: Using survey data from China Family Panel Studies (CFPS), we performed a panel logit regression analysis to model the relationship between the cigarette excise tax and regular drinking behavior. The Propensity Score Matching with Difference-in-Differences (PSM-DID) approach was adopted to determine the extent to which the cigarette excise tax affected residents’ drinking behavior. To test whether the cigarette excise tax could change regular drinking behavior by decreasing daily smoking quantity, we used an interaction term model. (3) Results: China’s 2015 increase in the cigarette excise tax had a significant negative effect on the probability of regular alcohol consumption among smokers, and the cigarette excise tax worked by reducing the average daily smoking of smokers. We also found that the regular drinking behavior of male smokers was more deeply affected by the increased cigarette excise tax than females. (4) Conclusions: Our research results not only give a deeper understanding of the impact of the cigarette excise tax, but also provide an important reference with which to guide future decisions concerning excise taxes imposed on cigarettes.

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Labunets, Yu E., and I. A. Mayburov. "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia." Journal of Applied Economic Research 19, no. 4 (2020): 458–88. http://dx.doi.org/10.15826/vestnik.2020.19.4.022.

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The tax burden indicator is one of the criteria for tax risk assessment used by tax authorities for making the decision to conduct an on-site tax audit. The dynamics of the tax burden indicator is considered to be a catalyst for the development of positive or negative tax relations between the taxpayer and the tax authority. It is very important to understand the relationship between the tax burden indicator and the firm's size in order to form an objective approach to tax control of micro, small and medium-sized businesses in different industries. The purpose of the research is to define a relationship between the level of tax burden and the firm's size in the Russian timber industry. The hypothesis of the research is that the tax burden increases as the size of the firm grows in the timber industry in Russia. Firms belonging to the categories of micro and small businesses were selected randomly, taking into account the priority characteristics of the firm's size by the average number of employees. The tax burden was calculated using the official methodology of the Federal Tax Service of Russia. The calculation of the tax burden level was performed for each respondent. The average values of tax burden indicators were also calculated by industry and for each category of business activity. We found that the average level of the tax burden increases when the size of businesses increases generally for all branches of the timber industry. At the same time, the researched characteristics of the firm's size (revenue and average number of employees) have a significant impact on changes in the level of the tax burden both in general and individually in such branches of the timber industry as logging, woodworking and furniture production. The tax burden level in the above-mentioned industries increases as the firm's size increases. In the pulp and paper industry, the tax burden level increases as from micro firms to small firms, but the tax burden level decreases as firms continue to grow from small to medium-sized ones.

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Koyuncu, Derviş Tuğrul, and Abdullah Mesud Küçükkalay. "Correlation Between Tax Rates and Tax Revenues in the Ottoman Empire in Respect to Laffer Theorem as Applied to Raki and Wine Figures (1792-1839)." Belleten 88, no. 311 (April 1, 2024): 185–229. http://dx.doi.org/10.37879/belleten.2024.185.

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This study aims to calculate the relationship between tax rates and revenues of wine and raki coming to Istanbul for consumption from different regions of the Ottoman Empire in the period 1792-1839 with the T Test and interpret it according to the Laffer theorem. The main question of the study can be formulated as what kind of change did the increases in the tax rates of wine and raki in 1810, 1822 and 1831 cause in the tax revenue of these goods. This question can also be expressed as whether the Ottoman Empire should or should not increase the tax rates of wine and raki in order to increase tax revenue. In order to achieve this goal and resolve the question, the tax revenues of the period 1792-1839 were obtained from the financial records in various funds of the Presidential Ottoman Archives (BOA) and the changes in these revenues with the change in tax rates were calculated with the T Test. The results of the test will show, according to the Laffer Theorem, whether the Ottoman Empire increased the tax rates of wine and raki, causing an increase or decrease in the tax revenues of these goods, that is, whether the tax rates were above or below the optimum tax rate. The possible result expected to be obtained from this study is that the increase in the tax rates of raki and wine in the Ottoman Empire did not cause an increase in tax revenue, but on the contrary, a decrease. In other words, it can be said that the tax rate increases in these two goods in the Ottoman Empire fell behind the price increases.

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Ngadiman, Ngadiman, and Felicia Felicia. "PENGARUH EKSTENSIFIKASI PAJAK, INTENSIFIKASI PAJAK, KENAIKAN PTKP, DAN TAX HOLIDAY TERHADAP PENERIMAAN PAJAK ORANG PRIBADI DI JAKARTA BARAT." Jurnal Akuntansi 21, no. 1 (April 12, 2017): 127. http://dx.doi.org/10.24912/ja.v21i1.138.

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The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income. This research was conducted to 100 individual taxpayers respondents in Jakarta Barat. This research uses multiple linear regression models to test the hypothesis. The result of this research shows that tax extensification, tax intensification and non-taxable income increases have significant influence to individual tax income. While tax holiday has no significant influence to individual tax income.

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Gao, Wayne, Mattia Sanna, J. Robert Branston, Hung-Yi Chiou, Yi-Hua Chen, Allison Wu, and Chi Pang Wen. "Exploiting a low tax system: non-tax-induced cigarette price increases in Taiwan 2011–2016." Tobacco Control 28, e2 (June 4, 2019): e126-e132. http://dx.doi.org/10.1136/tobaccocontrol-2018-054908.

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IntroductionThis study aims to analyse the non-tax-induced price increasing strategies adopted by tobacco industry in Taiwan, a high-income country with comprehensive tobacco control policies but low tobacco taxes and a declining cigarette market.MethodsUsing governmental tax, price and inflation data, we analysed cigarette sales volume, affordability, affordability elasticity of demand, market share, pricing and net revenue of the top five tobacco companies in Taiwan from 2011 to 2016 when no tax increases occurred.ResultsTotal revenue after tax grew significantly for all the major transnational tobacco companies between 2011 and 2016 at the expense of the state-owned Taiwan Tobacco and Liquor Corporation. In terms of market share, Japan Tobacco (JT) was the leading company, despite experiencing a small decline, while British American Tobacco and Imperial Brands remained stable, and Philip Morris International increased from 4.7% to 7.0%. JT adopted the most effective pricing strategy by increasing the real price of its two most popular brands (Mevius and Mi-Ne) and, at the same time, doubling the sales of its cheaper and less popular brand Winston by leaving its nominal retail price unaltered.ConclusionsLow and unchanged tobacco taxes enable tobacco companies to use aggressive pricing and segmentation strategies to increase the real price of cigarettes without making them less affordable while simultaneously maintaining customers’ loyalty. It is crucial to continue monitoring the industry’s pricing strategies and to regularly increase taxes to promote public health and to prevent tobacco industry from profiting at the expense of government revenues.

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Kirby, Tony. "Australia tax increases to price cigarettes out of reach." Lancet Oncology 17, no. 6 (June 2016): e228. http://dx.doi.org/10.1016/s1470-2045(16)30136-x.

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Kmietowicz, Z. "Blair warns of tax increases to pay for NHS." BMJ 324, no. 7336 (March 2, 2002): 502a—502. http://dx.doi.org/10.1136/bmj.324.7336.502/a.

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McMillen, Daniel P. "The timing and duration of development tax rate increases." Journal of Urban Economics 28, no. 1 (July 1990): 1–18. http://dx.doi.org/10.1016/0094-1190(90)90038-o.

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Tang, Sai-Wen, Chia-Yen Chen, Zachary Klase, Linda Zane, and Kuan-Teh Jeang. "The Cellular Autophagy Pathway Modulates Human T-Cell Leukemia Virus Type 1 Replication." Journal of Virology 87, no. 3 (November 21, 2012): 1699–707. http://dx.doi.org/10.1128/jvi.02147-12.

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ABSTRACTAutophagy, a general homeostatic process for degradation of cytosolic proteins or organelles, has been reported to modulate the replication of many viruses. The role of autophagy in human T-cell leukemia virus type 1 (HTLV-1) replication has, however, been uncharacterized. Here, we report that HTLV-1 infection increases the accumulation of autophagosomes and that this accumulation increases HTLV-1 production. We found that the HTLV-1 Tax protein increases cellular autophagosome accumulation by acting to block the fusion of autophagosomes to lysosomes, preventing the degradation of the former by the latter. Interestingly, the inhibition of cellular autophagosome-lysosome fusion using bafilomycin A increased the stability of the Tax protein, suggesting that cellular degradation of Tax occurs in part through autophagy. Our current findings indicate that by interrupting the cell's autophagic process, Tax exerts a positive feedback on its own stability.

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Smiley, Gene, and Richard H. Keehn. "Federal Personal Income Tax Policy in the 1920s." Journal of Economic History 55, no. 2 (June 1995): 285–303. http://dx.doi.org/10.1017/s0022050700041061.

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During the 1920s, federal personal income tax rates, which had been dramatically increased during World War I, were sharply reduced. These tax rate cuts have often been cited as an example of a successful supply-side policy, but they have also been criticized as policies designed primarily to benefit the wealthy. We argue that a primary motive for the tax cuts of the 1920s was the desire to reduce the tax avoidance by wealthier individuals that occurred as a result of the previous tax rate increases and that the tax cuts enacted did reduce tax avoidance.

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Guenther, David A., and Richard C. Sansing. "Implicit Tax, Tax Incidence, and Pretax Returns." Accounting Review 98, no. 2 (March 1, 2023): 201–14. http://dx.doi.org/10.2308/tar-2021-0309.

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ABSTRACT We investigate the relation between tax rates and pretax returns by showing how implicit tax, tax incidence, and tax capitalization change in response to a tax rate change. We examine these issues in the context of both financial assets and real investments made by corporations in a competitive equilibrium in which all investments earn the same after-tax rate of return. Results show that the pretax return increases in the statutory tax rate due to an explicit tax rate effect and decreases due to a cost of capital effect; the net effect is ambiguous. In contrast, the implicit tax rate is weakly increasing in the statutory tax rate. We also relate our findings to the empirical literature on the effects of taxes on pretax returns. JEL Classifications: H22; H25.

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Shaviro, Daniel N. "Can Tax Cuts Increase the Size of Government?" Canadian Journal of Law & Jurisprudence 18, no. 1 (January 2005): 135–52. http://dx.doi.org/10.1017/s0841820900005531.

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Recent U.S. tax cuts, to the extent that they involved a principled, long-term policy view, seem to have been aimed at shrinking the size of government. The idea apparently was to force eventual spending discipline, even (or perhaps especially) with respect to Social Security and Medicare, by turning reduced tax revenues into a political fact on the ground that would be difficult to reverse. In fact, however, the idea that the tax cuts would make the government smaller seems to have rested on spending illusion, or confusion between the actual size of government, in terms of its allocative and distributional effects, and the observed dollar flows that are denominated ‘taxes’ and ‘spending’.Given the long-term budget constraint, which holds that government inflows and outlays must ultimately be equal in present value, and the huge preexisting fiscal imbalance, the tax cuts are likely to be paid for, in the main, through some combination of future tax increases and cuts to Social Security and Medicare. (Other government spending cuts, relative to the case where the tax cuts were not enacted, are likely as well, but cannot contribute nearly enough.) To the extent that the 2001 through 2003 tax cuts lead to future tax increases, the combined effect is likely to make the government bigger both allocatively and distributionally. To the extent that Social Security and Medicare spending bear the brunt, the government still gets larger in the sense of increasing redistribution from younger to older generations, although Medicare cuts might decrease the size of government allocatively.

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Prescott, David, and David Wilton. "The effects of tax increases on negotiated wage increases in the Canadian private sector." Applied Economics 28, no. 12 (December 1996): 1495–503. http://dx.doi.org/10.1080/000368496327480.

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Ballentine, J. Gregory. "The Structure of the Tax System Versus the Level of Taxation: An Evaluation of the 1986 Act." Journal of Economic Perspectives 6, no. 1 (February 1, 1992): 59–68. http://dx.doi.org/10.1257/jep.6.1.59.

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In this paper, I assess the 1986 Tax Reform Act relative to the tax system that might have evolved over the several years following 1986 had that particular tax reform not been enacted. Had tax reform not been enacted, I believe that the pattern of steady tax increases, particularly corporate tax increases and tax increases on high-income individuals such as occurred in the 1982 and 1984 tax acts would have continued. I also believe that the 1986 Tax Reform Act introduced an income tax system that will be quite stable; broad changes, in particular changes that raise a large amount of income tax revenues, are unlikely for many years. So I am comparing the tax structure of the 1986 Tax Reform Act to a system that, in part, has an inferior structure, but that provides more revenues. Since I believe that the most important tax policy goal in 1986 and later should have been to raise revenues, not to revise the structure of the tax system, I believe that the 1986 Tax Reform Act was harmful. Tax reform not only did not raise revenues, it has made it more difficult to raise revenues in the future, without providing significant offsetting benefits.

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Dobridge, Christine, Rebecca Lester, and Andrew Whitten. "IPOs and Corporate Taxes." Finance and Economics Discussion Series 2021, no. 058 (September 7, 2021): 1–75. http://dx.doi.org/10.17016/feds.2021.058.

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How does going public affect firms’ tax obligations and tax planning? Using a panel of U.S. corporate tax return data from 1994 to 2018, we compare tax payments for firms that completed an IPO with those that filed for an IPO but later withdrew and remained private. We find that in the years immediately following IPO completion, firms have a higher probability of paying taxes and pay more U.S. tax. The effects occur regardless of tax status in the pre-IPO period and are not explained by statutory limitations imposed on the use of pre-IPO losses. Higher income reported for financial reporting purposes, as well as lower interest deductions attributable to debt repayment, contribute to the increased tax payments. These increases are partially offset by higher tax deductions for post-IPO investment and employment spending. Furthermore, the IPO is associated with increased tax planning through foreign tax haven use. The evidence adds to the nascent literature examining corporate tax implications of the IPO decision.

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Baluch, Stephen J. "Revenue Enhancement through Increased Motor Fuel Tax Enforcement." Transportation Research Record: Journal of the Transportation Research Board 1558, no. 1 (January 1996): 67–73. http://dx.doi.org/10.1177/0361198196155800110.

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The development of the FHWA fuel tax compliance program is described, and estimates of additional motor fuel tax revenues generated by enforcement programs are presented. Substantial revenue losses caused by motor fuel tax evasion schemes were discovered in the mid-1980s. Since 1986, the Internal Revenue Service and FHWA have worked cooperatively to reduce fuel tax evasion by supporting changes in tax collection procedures and additional enforcement resources. Since fiscal year 1990, FHWA has provided funding to supplement state and IRS fuel tax enforcement resources under the auspices of the Joint Federal/State Motor Fuel Tax Compliance Project (joint project). The Intermodal Surface Transportation Efficiency Act of 1991 provided $5 million annually through 1997 for the joint project. Enforcement activities directly contribute hundreds of millions of dollars to the Highway Trust Fund (HTF) and state transportation funds, a yield estimated at $10 to $18 per dollar spent on these programs. Furthermore, the Omnibus Budget Reconciliation Act of 1993 moved the incidence of the federal excise tax on diesel fuel to the point of removal from bulk storage at the terminal and required tax-exempt diesel fuel to be dyed. The HTF revenue from the diesel fuel tax has increased more than $1 billion in the year since these changes went into effect on January 1, 1994, net of the tax rate increases also enacted in 1993. Some $600 million to $700 million of this increase has been estimated to be the result of improved compliance.

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Rustam, Andi, Andi Arifwangsa Adiningrat, Saida Said, Muhammad Nur, and Nur Afni. "Tax Amnesty Pemberian Keringanan Dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (August 4, 2023): 700–707. http://dx.doi.org/10.31539/costing.v7i1.6405.

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This study aims to determine the tax amnesty granting relief and exemption from motor vehicle tax administration sanctions. The research method used is descriptive and tends to use analysis with a qualitative approach to describe the realization of motor vehicle tax receipts using tables and diagrams before and after tax amnesty which is then drawn conclusions. The results of this study indicate that the tax amnesty program also increases public awareness in paying motor vehicle taxes in Manggarai Regency. This Tax Amnesty program also increases Regional Original Income in the motor vehicle tax sector until the set target is achieved. Keywords: Motor Vehicle Tax, Tax Amnesty, and Administrative Sanctions

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Choi, Jihwan, and Hyungju Park. "Tax Avoidance, Tax Risk, and Corporate Governance: Evidence from Korea." Sustainability 14, no. 1 (January 2, 2022): 469. http://dx.doi.org/10.3390/su14010469.

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This study examines the association between the effective corporate tax rate and the volatility of future effective corporate tax rates in Korean companies. We analyzed the effect of corporate governance on the association between tax avoidance and tax risk. Our sample is comprised of all the firms listed on the Korea Composite Stock Price Index market. We measure each firm’s tax avoidance as GAAP ETR, Cash ETR, and BTD, and use the corporate governance rating of the Korea Corporate Governance Service to measure corporate governance. Our results show that the volatility of the effective corporate tax rate and the effective corporate tax rate would have a significant negative association. Our results show that tax risk decreases when the corporate tax avoidance level increases and the tax risk increases when the corporate tax avoidance level decreases. In addition, we find that the better the corporate governance structure, the higher the level of supervision and control of managers, thereby mitigating the impact of tax evasion on future corporate tax risk. The findings of this study regarding tax avoidance and corporate governance are important for investors because tax risk can significantly affect investor welfare.

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Journal articles on the topic 'Tax increases'

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