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Carbon tax heuristics and politics: the case of the gasoline tax

Shi-ling Hsu
Abstract Economists are beginning to form a consensus that the most effective and cost-effective way to reduce global greenhouse gas emissions is through a carbon tax. The insight of economists and...
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Does Fiscal Policy Reduce Unemployment? Evidence from Pork-Barrel Spending

Andrew Leigh Christine Neill Abstract Studies of the effect of government spending on unemployment are potentially confounded by reverse causality. To address the endogeneity problem, we exploit...
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Use And Enjoyment Of Intangible Services: The Czech Republic’s VAT Derogation

Richard Ainsworth
On January 1, 2009 a minor change in the Czech Republic VAT[1] became effective. A use and enjoyment standard was added to modify the sourcing of certain service transactions.[2] Traditional proxy-based...
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Considering Tax Expenditures In State Budget Deliberations

Bradley T. Borden
I. Introduction I am going to speak generally about three components of state public finance: first, tax revenue; second, government expenditures; and third, the allocation of the tax burden. I...
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Historic, Comparative and Evolutionary Analysis of Tax Systems

Allison Christians
1.INTRODUCTION Tax reform is a constant process in most nations as governments continuously revisit their tax systems in response to economic, social, and political forces. Domestic legislative processes...
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Treatment of pension benefits and retirement assets

Burton J. Haynes
Knowing how the IRS Collection Division treats pension benefits and retirement savings is an important part of understanding a client's situation and helping the client plan a course of action to resolve...
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The Tax Immunity of E-Readers in Brazil

Lucas Carvalho
ABSTRACT The paper explores the broadening of the tax immunity in article 150, incise VI, letter “d” of the brazilian Federal Constitution with a view to reach e-readers. Through study of the constitutional...
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A Summary of How Partnerships Are Taxed in Terms of International Law and Convention: An Entity or Transparent For Tax Purposes?

Daniel N. Erasmus II
Introduction This work examines the primary features of how partnerships are generally taxed in terms of international law and convention where partnerships conduct cross-border transactions. The OECD...
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Biometrics, Certified Software Solutions, and the Japanese Consumption Tax: a Proposal For the Tax Commission

Richard Ainsworth
Significant change is anticipated in the Japanese Consumption Tax. This is the conclusion of the Japanese Tax Commission in its mid-term report, presented to Prime Minister Junichiro Koizumi on June 17,...
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Tax Fraud Investigations – A Procedural Road Map – Part II

Burton J. Haynes
Joseph M. Jones I. Introduction In the last issue of the Corporate Criminal Liability Reporter, Spring 1988, we described the process involved in IRS criminal investigations -- how they begin, the...
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