Tax Policy and Entrepreneurship - Trace: Tennessee Research and
I am submitting herewith a dissertation written by Xiaowen Liu entitled "Tax Policy and ... These results have important policy implications for the AMT design and for ... analysis to explore the effect of federal tax policies on entrepreneurial ..... Table C. 8 Time Series Multivariate OLS Regression Results (Use GDP Growth ...
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Course Descriptions - Long Island University
forecasting implications. Analytical ... This course will also address the federal tax crimes statutes enumerated in the Internal Revenue ... LIU Brooklyn Graduate Bulletin 2014 - 2015 .... group insurance, flexible benefit plans, IRAs and ... FIN 703 Corporate Financial Policy ... time-series analysis and smoothing techniques .
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In Search of Corporate Tax Incidence - Thomas Piketty
1 U.S. Corporate tax revenues for 2012 are estimated at $236.8 billion. ... 5 Arnold C. Harberger, The Incidence of the Corporation Income Tax, 70 J. Pol. ... Open-Economy Case, in Tax Policy and Economic Growth 53 (Am. Council for Capital .... rate tax incidence, based on analyses using time series data from earlier years ...
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Who Pays the Corporate Tax in a Global Economy? - National Tax
I will group ... since they imply a $1 increase in corporate tax revenue would reduce wages by $22. ... Further, the policy implications from these studies are unclear. ... on the U. S. Bureau of Labor Statistics (BLS) international production worker hourly ... Typically, the time series evidence of these links is far from transparent.
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Subnational Taxation in Developing Countries - World Bank
The Policy Research Working Paper Series disseminates the findings of work in ..... Table 1: Tax Assignment in a Federal State: The Standard Approach . ... This paper reviews the literature on revenue assignment to see what theory suggests are ... may arise from subnational insolvency (Canuto and Liu 2010, Liu and ...
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Income Taxation and Business Incorporation - American Economic
Li Liu. March 30, 2012. Abstract. If the corporate income tax is set at a different ... A careful study of the impact of taxes on incorporation helps us to understand ... activities, which is an essential step toward the designing of efficient tax policy. ... Goolsbee (2004)) rely on time series data, where identification of the tax effects is .
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Who Benefits from State Corporate Tax Cuts? - University of
NBER WORKING PAPER SERIES ... and Katherine Sydor for generously providing us with state corporate tax rate, investment ... A Local Labor Markets Approach with Heterogeneous ... Finally, we derive revenue-maximizing state corporate tax rates and discuss ..... our model and estimates to evaluate policy implications.
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Evidence from the UK's Territorial Tax Reform - Saïd Business School
November2015. Li Liu. Oxford University Centre for Business Taxation. Working paper series | 2015 ... Keywords: foreign direct investment, corporate tax policy, multinational firms .... percent of corporation tax revenues at the time. .... foreign affi liate pays to its UK parent a dividend in the amount of D = C+E−I. In period 1,.
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The Economic Impacts of a Gross Receipt Tax for Oregon with
Dr. Jenny H. Liu is NERC's Assistant Director and ... The Economic Impacts of a Gross Receipt Tax for Oregon with Implications for Initiative Petition 28 .... Methodology – Oregon Sales Data and Estimated Gross Receipts Taxes . .... The tax side of IP 28 would revise the minimum corporate income tax for C corporations ...
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Papers and Publications by Office of Tax Analysis Staff: 2005
Aug 7, 2015 ... Exemption Threshold for a U.S. VAT,” National Tax Journal 67 (June 2014): 283- 320. ... Cole, A., Gee, G., and Turner, N. “The Distributional and Revenue ... Heim, B., and Lurie, I. “Did Reform of the Non-Group Health ... Response of Wealth Accumulation to Estate Taxation: Time Series .... and Implications.
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Investment-Specific Technological Change, Skill Accumulation, and
Hui He and Zheng Liu* ... Wage inequality between education groups in the United States has ... tax-policy reforms on skill accumulation, wage inequality, and welfare. .... We assume that the same time series for q drives equilibrium dynamics ... value of tax revenue unchanged, the reduction in capital taxes requires an ...
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Investment-Specific Technological Change, Skill - Emory University
Skill Accumulation, and Wage Inequality∗. Hui He. Zheng Liu. July 2006. ABSTRACT. Wage inequality between education groups in the United States has ... effects of some hypothetical tax-policy reforms on skill formation, inequality, and .... We assume that the same time series for q drives equilibrium dynamics before and.
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Rural Governance and Revenue Extraction in China - Princeton
Mingxing Liu ... Keywords: Rural Tax Reform, Tax Resistance, Local Governance in China. 2 ... legitimacy, responded with a series of tax reform policies. ... Finally, our analysis has broader implications beyond the study of Chinese political ..... These groups may affect local governments' extractive capacity for two reasons.
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a bootstrap panel Granger causality approach - Hal-SHS
Jan 25, 2015 ... Government revenues and expenditures in the EU ex-communist countries: a ... investigated in the last decades, given its implications on fiscal ... This group of EU countries presents a special interest for the .... 1942-1992 US States ..... The Tax-Spend Debate: Time Series Evidence from State Budgets.
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Tax Evasion and Self-Employment in the US - IRS.gov
policy implications. If a behavioral response is found and it is mainly driven by misreporting, the welfare losses are the tax revenue loss and the costs of tax ...
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EFFECTS OF PUBLIC EXPENDITURE ON ECONOMIC GROWTH IN
Obiwuru Timothy C. ... economic in Nigeria based on time series data on variables considered ... that fiscal policy applies to the use of fiscal instruments ( taxation and ... expenditures to the level of revenues, so that control of taxation is essential to .... of government expenditure and economic growth in the United States, Liu.
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Collecting Taxes During an Economic Crisis: Challenges and Policy
Jul 14, 2009 ... Inland Revenue Authority of Singapore, Netherlands Tax and ... U.K. HM Revenue and Customs Department, and U.S. Internal Revenue Service. ... The Economic Crisis and Its Implications for Tax Administration . ... C. Intensifying arrears .... Second, a high-level group needs to be established within the tax ...
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The Challenge of Individual Income Tax Reform - Washington Post
Mar 22, 2012 ... Congressional interest in a major reform of the individual income tax that would broaden the base and use the additional tax revenues to lower rates and/or reduce the ..... For a discussion, see C. Eugene Steuerle, “Tax reform, federal,” in The ... Corporate Tax Rate Comparisons and Policy Implications, by.
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WP 2013_1 - Richter Dimitrios (2).pdf - INFER
Jan 1, 2013 ... Johansen (1988) cointegration approach and finally the Granger (1969) ... adjustments in tax policy and revenue sources in order to finance ... Keywords: Public Finance, Greece, Long Run Time Series Analysis, ... Email:[email protected] .... United States will lead to increased government revenues (tax ...
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1 December 8, 2015 Michael R. Darby Curriculum Vitae - UCLA.edu
Dec 8, 2015 ... The American Enterprise Institute for Public Policy Research, ... Institute for Research on the Economics of Taxation: member of the .... Group Leaders of the Product Innovation Research Group, and they, ..... Lynne G. Zucker, Michael R. Darby, Jonathan Furner, Robert C. Liu, and ... Sum of the Times Cited:.
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