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英国中古时期的poll tax是面向全国民众征收的一个具有普遍性特征的税项,国内出版物通常将之与古代中国的“人头税”对译,而忽略了两者间的差别,为避免引起误解,本文将之音译为普尔税。关于普尔税的征收,学术界大多结合瓦特•泰勒起义进行评价,基本持否定观点,但具体考察征收过程可见,其征收不仅合理、合法,而且具有一定的先进性。
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companie...
The project that is the subject of this report was approved by the Governing Board of the National Research Council, whose members are drawn from the councils of the National Academy of Sciences, th...
Comment on ‘Tax Policy and Investment’ by Kevin Hasset and R. Glenn Hubbard.
The theoretical literature suggests that taxation can have a large impact on household portfolio selection and allocation. In this paper we analyze the tax treatment of life insurance, considering t...
We show that the e§ects of taxes on labor supply are shaped by interactions between adjustment costs for workers and hours constraints set by Örms. We develop a model in which Örms post jo...
Before 1992 mortgage interests in Italy were fully tax deductible up to 3500 Euro (7000 for two cosigners). In 1992–1994 the government implemented a series of tax reforms whose ultimate effect was ...
TAX INCENTIVES FOR HIGHER EDUCATION.
Because of the obtrusive manner in which they are normally paid, property taxes are likely the most salient taxes in the U.S. However, they are much less salient to homeowners with tax escrow. Exploit...
Three tax credits benefit households who pay tuition and fees for higher education. The credits have been justified as an investment: generating more educated people and thus more earnings and externa...
This paper presents a range of insights from recent literature on how climate-change policies and other environmental policies interact with the fiscal system. It explores four issues associated with ...
This paper describes the evolution of the tax treatment of investment in R&D in Australia, Canada, France, Great Britain, Germany, Italy, Japan and the USA between 1979 and 1994. Estimates of the cost...
This paper examines the impact of fiscal incentives on the level of R&D investment. An econometric model of R&D investment is estimated using a new panel of data on tax changes and R&D spending in nin...
Is the Estate Tax Doomed?     Estate Tax  Doomed       2015/6/5
Under the deal struck by President Obama and Congress to avert the “fiscal cliff,” the estate tax—long targeted for elimination by Republicans — survived, but in a substantially diminished form.
Two experiments show that eliciting taxpayer preferences on government spending―providing taxpayer agency―increases tax compliance. We first create an income and taxation environment in a laboratory s...

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