Environmental Tax Reform
Environmental tax reform and induced technological change
... of environmental tax reform in the presence of an induced technological change in energy ...emission tax increases demand for energy-saving technology and raises rents from innovating new ...
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Austria’s Path to a Climate Friendly Society and Economy—Contributions of an Environmental Tax Reform
... an environmental tax reform as outlined in this ...an environmental tax reform is a meaningful tool for creating a more accurate, efficient, and targeted domestic climate and ...
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Environmental tax reform in Vietnam: An ex ante general equilibrium assessment
... draft environmental tax law specifies a lower and an upper limit for the specific tax rates that apply to each taxable ...High tax rate scenario. In the case of coal, the environmental ...
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Realty Shelters: Nonrecourse Financing, Tax Reform, and Profit Purpose
... Realty Shelters Nonrecourse Financing, Tax Reform, and Profit Purpose SMU Law Review Volume 32 | Issue 3 Article 1 1978 Realty Shelters Nonrecourse Financing , Tax Reform, and Profit Purpose Donald J[.] ...
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The reform of the tax system in Swaziland
... The tax reforms implemented since the late-1990s has had a major impact on collection of indirect taxes (Value Added Tax) but no clear impact on receipts of direct taxes and trade ...the tax base, ...
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School Desegregation, Law and Order, and Litigating Social Justice in Alabama, 1954 1973
... of tax revenue would be lost for every $3 of property tax reduction, with a significantly regressive distribution of the ...property tax and a corresponding revenue increase in sales ...
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Environmental Taxation Evolution in Ukraine: Trends, Challenges and Outlook
... - tax rates hikes in 2011 (from 6 to 16 times instantly) didn’t remove pollution externatili- ties, but significantly increased the environmental-friendly investments (30% and 227% for current and capital ...
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Tax reform for the 21st century
... past tax changes does not mean interest in tax reform has come to an ...the tax reforms failed fully to achieve their objectives: tax systems continue to distort economic decisions, ...
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Tax Reform and Corporate Acquisitions
... non-merger sale of assets by the target company in exchange for acquiring company stock followed by a liquidation of the target, tax-free treatment will be available to shar[r] ...
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Generation Skipping Transfers and the Tax Reform Act of 1976
... Generation Skipping Transfers and the Tax Reform Act of 1976 SMU Law Review Volume 31 | Issue 2 Article 5 1977 Generation Skipping Transfers and the Tax Reform Act of 1976 William N Radford Follow thi[.] ...
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Partnership Allocations and Tax Reform
... income or loss on initial contributions to capital. Does a pure bottom- line allocation satisfy the principal purpose limitation because it is correlated with initia[r] ...
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The Missing Links in Tax Reform
... The modest proposal is a consistent and progressive consumption tax, and that's a practical policy proposal that the American people can understand and endorse. CONCLUSI[r] ...
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Some implications of tax reform
... efficiency of collection of these imposts from the non-PAYE sector The ceiling on contribution could be removed and the rate reduced on a revenue - neutral basis 3 The ordinary rate of c[r] ...
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GST Indirect Tax Reform
... one tax, The Goods and Service Tax (GST) is a comprehensive value added Tax on the supply of Goods and ...of tax on the cost of goods and services and create a common, cooperative and ...
12
Was It Lost?: Personal Deductions under Tax Reform
... Was It Lost? Personal Deductions under Tax Reform SMU Law Review Volume 59 | Issue 2 Article 10 2006 Was It Lost? Personal Deductions under Tax Reform Calvin H Johnson Follow this and additional works[.] ...
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Backdating, tax evasion, and the unintended consequences of Canadian tax reform
... had issued Notice 2005-1 setting forth the IRS’s initial guidance on the provision. Neither that notice nor the final regulations released on April 10, 2007 (applicable for taxation years beginning after December 21, ...
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Some Observations on Corporate or Business Tax Reform
... Some Observations on Corporate or Business Tax Reform SMU Law Review Volume 68 | Issue 3 Article 4 2015 Some Observations on Corporate or Business Tax Reform Christopher H Hanna Southern Methodist Uni[.] ...
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Radical Tax Reform for the 21st Century: The Role for a Consumption Tax
... The Gibbons VAT, like the Graetz proposal, may pressure state and local governments to remove individual income tax from taxpay- ers deleted from the federal income[r] ...
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Charles Galvin A Courageous Advocate of Tax Reform
... Charles Galvin A Courageous Advocate of Tax Reform SMU Law Review Volume 32 | Issue 5 Article 4 1978 Charles Galvin A Courageous Advocate of Tax Reform Mac Jr Asbill Follow this and additional works a[.] ...
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Estate and Gift Tax Reform: A Compendium of Thought
... Estate and Gift Tax Reform A Compendium of Thought SMU Law Review Volume 24 | Issue 4 Article 5 1970 Estate and Gift Tax Reform A Compendium of Thought Jack M Kinnebrew Follow this and additional work[.] ...
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