This research is to determine the effect of tax extensification on income receipts at one Tax Offices in Bandung. method uses quantitative methods with descriptive and verification approaches. First, obtain questionnaire results from respondents, then process them through SPSS 20 be tested, present output results. After conducting analysis discussion, authors conclude that positively influences...

The paper assesses the marginal welfare and equity impacts of three transport instruments in the presence of three transport externalities: congestion, air pollution and accidents. It considers a second-best economy in which the government has to use distortionary taxes for revenue-raising and distributional purposes. The assessment uses an applied general equilibrium model for Belgium. The tra...

This article applies the method of difference panel GMM Arellano-Bond for a dataset of eighty two developing countries (These countries are classified into three economies basing on estimates of gross national income (GNI) per capita for the 2014 year by using the World Bank Atlas method 1 ) during a period from 1996 to 2013 to empirically assess the impact of institutional quality (based on si...

We study the impact of E-commerce across state lines in the United States on tax revenue, public good provision, and real income. In particular, in light of the unenforceable nature of interstate taxation, we evaluate the potential gains from coordinating sales and income state taxes among sovereign jurisdictions. We find that the revenue at risk is small and that the welfare gains or losses of...

Local o cials in China have strongly supported new nonstate rms, yet other o cials in transition countries have often strongly hindered them. We argue that a likely cause of these sharp di erences in behavior is di erences in the source of government revenue. Local revenue in China came from pro ts and other taxes on new entrants, while elsewhere in transition countries tax revenue came disprop...

Tax plays a significant role in China's rapid economic growth. Therefore it is of particular importance to improve the predictability and accuracy of the tax plan. The tax data is characterized by being so highly nonlinear and coupling that it is difficult to be represented by using an analytical mathematical model in an accurate way.In this paper, a new optimization algorithm based on support ...

This paper compares alternative time-series models to forecast state tax revenues. Forecast accuracy is compared to a benchmark random walk forecast. Quarterly data for California is used to forecast total tax revenue along with its three largest components, sales, income, and corporate tax revenue. For oneand four-quarter-ahead forecasts from 2004 to 2009, Bayesian vector autoregressions gener...