Adequate tax revenues are critical for a government to operate and maintain the delivery of services that its citizens depend. The stability of these revenues is necessary for a government to accurately forecast future revenue growth and to ensure that balanced-budget requirements are met. The Lexington – Fayette Urban County Government (LFUCG) depends upon five primary tax sources for nearly 9...

the aim of this study is to produce a theory of action with emphasis on the vat tax and to discover the underlying condition, the causal factors and interventions that affect this action. the method of underlying theory was used. and using purposive sampling, depth interviews were conducted with 51 participants. the findings show that deinstitutionalization of vat is of category or central core...

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business stu...

This paper estimates the dynamic effects of changes in taxes in the United States. We distinguish between the effects of changes in personal and corporate income taxes using a new narrative account of federal tax liability changes in these two tax components. We develop an estimator in which narratively identified tax changes are used as proxies for structural tax shocks and apply it to quarter...

It is of great significance to study the impact mechanism fiscal and tax policies on China's carbon emissions under double-carbon target promote green development. Based emission panel data 30 provinces in China except Tibet, Hong Kong, Macao Taiwan from 2010 2019, based system GMM model, this paper analyzes emissions. The research shows that there an inverted U-shaped relationship between fina...

Environmental protection policy serves as an effective means for the government to curb environmental pollution and promote high-quality economic development. The must weigh effects of different mixes. From perspective combination, this paper discusses green effect theoretically empirically. First foremost, sorts out reforming time taxes situation low-carbon pilot city, puts forward two hypothe...

Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capaci...

Since the tax of carbon emission is popular and consumers are exhibiting low-carbon preference, green manufactures have to spend more extra cost on investing reduction (CER) technology decrease emission. To encourage manufacture’s CER investment efforts, this paper explores impact tax, cost, consumers’ preference decision-making designs a revenue-sharing contract (RS) by constructing Stackelber...