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Gotowe bibliografie tematyczne / Taxation, United States, 1920

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Gotowa bibliografia na temat „Taxation, United States, 1920”

Autor: Grafiati

Data publikacji: 26 lipca 2024

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Artykuły w czasopismach na temat "Taxation, United States, 1920"

1

Avi-Yonah, Reuven, and Mohanad Salaimi. "Article: Minimum Taxation in the United States in the Context of GloBE." Intertax 50, Issue 10 (2022): 673–77. http://dx.doi.org/10.54648/taxi2022067.

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The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or ‘GILTI’) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or ‘BEAT’). These were seen as the precursors to the Income Inclusion Rule (IIR) and the Under Tax Payments Rule (UTPR). Thus, unlike Pillar I which was perceived as a device to impose more tax on the US digital giants, Pillar II was seen as more consistent with US tax policy. This story is true to some extent, but the relationship between the US and Pillar II is more complicated. Pillar II was the culmination of years of efforts to implement the single tax principle (STP), which has its origins in the 1920s but was not the guiding principle of US tax policy for a long period before the TCJA. Moreover, the TCJA does not fully implement Pillar II, and it is unclear whether the US can in fact do so. In this article, the authors first discuss the relationship between the TCJA and Pillar II, then the possible US responses to Pillar II, and finally what would happen if the US does not implement Pillar II. In general, if Pillar II is not implemented in the US, the tax consequences are likely to be increased double taxation as well as a shift in revenues from the US to foreign jurisdictions. GloBE, pillar 2, TCJA

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Tsai, Yi-Chan, C. C. Yang, and Hsin-Jung Yu. "Rising skill premium and the dynamics of optimal capital and labor taxation." Quantitative Economics 13, no. 3 (2022): 1061–99. http://dx.doi.org/10.3982/qe1326.

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With capital‐skill complementarity, the secular decline in the price of capital equipment due to equipment‐specific technological progress (ESTP) keeps pushing up the demand for skilled relative to unskilled labor and raising the skill premium. This paper quantitatively characterizes the dynamics of optimal taxation in response. Two main results emerge, regardless of whether the Ramsey (1927) or the Mirrlees (1971) approach is adopted. First, a tax on capital equipment corrects the “pecuniary externalities” caused by ESTP. The correction prescribes a downward or an upward adjustment of tax rates over time, depending on whether ESTP takes place at an accelerated or a decelerated pace. Second, both Ramsey and Mirrlees approaches prescribe an increasing marginal tax rate on labor income over time. Interestingly, we find that the prescribed pattern of optimal taxation resembles the empirical decline in capital taxes and the increase in labor taxes observed in the United States. In particular, despite the significant rise in the skill premium, the welfare gains of tax reform toward optimal Ramsey taxes are modest and small.

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3

Rasler, Karen A., and William R. Thompson. "War Making and State Making: Governmental Expenditures, Tax Revenues, and Global Wars." American Political Science Review 79, no. 2 (1985): 491–507. http://dx.doi.org/10.2307/1956662.

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Addressing the disputed relationship between war and the expansion of governmental expenditures and revenues, Box-Tiao intervention models are applied to a number of British (1700-1980), United States (1792-1980), French (1815-1979), and Japanese (1878-1980) spending and taxation series. Distinguishing between global and interstate wars, the more intensive and extensive bouts of warfare (global wars) tend to bring about abrupt, permanent impacts in contrast to the temporary changes associated with most interstate wars. The observed displacements are reflected in both war-related and nonwar-related types of expenditure and are also observed before 1900. Although our findings are not universally applicable and are subject to various other qualifications, they may be interpreted, in general, as reinforcing the need for an appreciation of the persistent centrality of war, especially global war, in the discontinuous growth and expansion of the modern state.

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4

G. Gribov, Pavel, Andrey L. Lomakin, Marina Ya. Kurganskaya, and Maria Z. Kumelashvili. "The Influence of National Economy Specifics on the Interaction between Universities and Corporations in the Field of Innovation." International Journal of Criminology and Sociology 9 (April 5, 2022): 553–62. http://dx.doi.org/10.6000/1929-4409.2020.09.54.

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Questions of the influence of national economy features on innovation activity do not lose their relevance at the beginning of the XXI century. In different countries of the world, new approaches to stimulating innovation are emerging that take into account the peculiarities of national economies. However, the main problem of such activities remains the speed of movement of new technologies from universities to corporations and the further creation of new products and technologies. The number of patents obtained by various organizations is becoming one of the main indicators of the development of the national economy. It is noted that the relationship between research costs and the number of patents obtained is not as linear as it seems in theory. The practical implementation of diffuse processes in an innovative environment also does not have a linear dependence on the "investment – result". The use of statistical analysis methods allowed us to identify the facts that signal that the model of stimulating innovation activity, formed in the 1980s of the XX century, is losing its advantages. The article examines in detail the progress of higher education reform in the EU countries and identifies the key features of combining scientific organizations to create large multidisciplinary research centers. The authors conclude that the experience of such a reform in France is very interesting to study in Russia. It is noted that since the 2000s. in the United States and the European Union, questions are raised about the revision of the University tax system, as well as changes in the legal status of educational organizations. Similar trends occur in Russia, however, due to historical and social processes, they have their specifics. According to the authors, the regulation of taxation of scientific activities leads to the formation of unique elements of the economic mechanism for stimulating innovation.

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5

CHRISTIANS, ALLISON, SAMUEL A. DONALDSON, PHILIP F. POSTLEWAITE, and Cynthia Blum. "United States International Taxation." Journal of the American Taxation Association 32, no. 2 (2010): 93–94. http://dx.doi.org/10.2308/jata.2010.32.2.93.

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Anderson, John E. "Casino Taxation in the United States." National Tax Journal 58, no. 2 (2005): 303–24. http://dx.doi.org/10.17310/ntj.2005.2.09.

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N. Wolff, Edward. "Wealth taxation in the United States." Public Sector Economics 44, no. 2 (2020): 153–78. http://dx.doi.org/10.3326/pse.44.2.1.

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Miller, Richard G. "Pivotal Decades: The United States, 1900–1920." History: Reviews of New Books 19, no. 3 (1991): 103. http://dx.doi.org/10.1080/03612759.1991.9949232.

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YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.

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Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proportions of environmental taxes in China’s tax revenue and in GDP also surpassed those of the United States. Besides, in 2010, the Environmental Policy Stringency (EPS) Index in China also exceeded that of the United States, indicating that China’s taxation frame has been further developed towards a greener one; but China’s environmental taxation still faces problems such as improper tax system and imperfect design of taxation elements. The authors suggest that it is necessary to deepen the reform of the top-level design of environmental taxes, scientifically determine taxation elements and taxation structure, and establish an extensive environmental taxation system.

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10

Kaye, Tracy. "Taxation and Development Incentives in the United States." American Journal of Comparative Law 62, no. 1 (2014): 617–41. http://dx.doi.org/10.5131/ajcl.2013.0038.

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