In 1998, the Canadian government introduced a new child tax credit. The innovation in the program was its integrationwith social assistance (welfare). Some provinces agreed to subtract the new federally-paid benefits from provincially-paid social assistance, partially lowering the welfare wall. Other provinces did not integrate benefits, providing a quasi-experimental framework for estimation. ...

the aim of this study was to examine dimensions of tax exemptions in iran sport from viewpoints of managers of sport clubs and sport experts. the research method was descriptive and correlation. statistical population included the managers of sport clubs and sport experts in three provinces of tehran, isfahan and fars. sample of managers were equal to the statistical population (n=n=25) and the...

We acknowledge financial support from the World Bank.The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research. ABSTRACT We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of techno...

We develop a theory of cross-border income shifting in response to personal taxation, and examine its implications for the revenue potential and excess burden of personal taxes at the subnational level. We estimate the elasticity of tax avoidance and of cross-border tax base shifting using data on top income shares for Canadian provinces, finding that interprovincial shifting accounts for about...

a r t i c l e i n f o JEL classification: D58 H21 H23 Q38 Q58 Keywords: Resource tax reform Energy CGE model SAM price model China's resource tax reform, beginning with Xinjiang as a pilot area in June 2010, marked a new stage in the progression of China's resource tax system. Based on the 2007 social accounting matrix (SAM) for Xinjiang, constructed by ourselves, this paper takes a regional pe...

The subject. author studies models of tax administration. purpose the article is to confirm or refute hypothesis that successful administration strategy consists a balanced combination enforcement measures and positive incentives. methodology study includes content analysis scientific papers prepared by European American lawyers economists. main results , scope application. Tax compliance an es...