Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 32
Book Description
Description of Issue Areas Relating to Efforts to Reduce Taxpayer Burdens
Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 32
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 32
Book Description
Expansionary Austerity New International Evidence
Author: Mr.Daniel Leigh
Publisher: International Monetary Fund
ISBN: 1455294691
Category : Business & Economics
Languages : en
Pages : 41
Book Description
This paper investigates the short-term effects of fiscal consolidation on economic activity in OECD economies. We examine the historical record, including Budget Speeches and IMFdocuments, to identify changes in fiscal policy motivated by a desire to reduce the budget deficit and not by responding to prospective economic conditions. Using this new dataset, our estimates suggest fiscal consolidation has contractionary effects on private domestic demand and GDP. By contrast, estimates based on conventional measures of the fiscal policy stance used in the literature support the expansionary fiscal contractions hypothesis but appear to be biased toward overstating expansionary effects.
Publisher: International Monetary Fund
ISBN: 1455294691
Category : Business & Economics
Languages : en
Pages : 41
Book Description
This paper investigates the short-term effects of fiscal consolidation on economic activity in OECD economies. We examine the historical record, including Budget Speeches and IMFdocuments, to identify changes in fiscal policy motivated by a desire to reduce the budget deficit and not by responding to prospective economic conditions. Using this new dataset, our estimates suggest fiscal consolidation has contractionary effects on private domestic demand and GDP. By contrast, estimates based on conventional measures of the fiscal policy stance used in the literature support the expansionary fiscal contractions hypothesis but appear to be biased toward overstating expansionary effects.
Monthly Catalog of United States Government Publications
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages :
Book Description
Monthly Catalogue, United States Public Documents
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1092
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1092
Book Description
Tax Withholding and Estimated Tax
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Taxpayer Compliance, Volume 1
Author: Jeffrey A. Roth
Publisher: University of Pennsylvania Press
ISBN: 9780812281828
Category : Business & Economics
Languages : en
Pages : 298
Book Description
Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Publisher: University of Pennsylvania Press
ISBN: 9780812281828
Category : Business & Economics
Languages : en
Pages : 298
Book Description
Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations
Author: OECD
Publisher: OECD Publishing
ISBN: 9264024743
Category :
Languages : en
Pages : 170
Book Description
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
Publisher: OECD Publishing
ISBN: 9264024743
Category :
Languages : en
Pages : 170
Book Description
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
Taxpayer Compliance, Volume 2
Author: Jeffrey A. Roth
Publisher: University of Pennsylvania Press
ISBN: 1512806285
Category : Law
Languages : en
Pages : 288
Book Description
Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume 2 is a collection of eight background papers commissioned by the panel. They present novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance. The varied topics addressed include: the political and institutional context of the American tax system; a typology of noncompliance; a study of the way the visibility of noncompliance affects patterns of taxpaying in the house-painting profession; and theories of ways tax practitioners may affect their clients' compliance. These papers not only illustrate for a general audience what various disciplines can add to knowledge but also suggest for specialized researchers the opportunities that taxpayer compliance offers for extending and testing the theories of their disciplines. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Publisher: University of Pennsylvania Press
ISBN: 1512806285
Category : Law
Languages : en
Pages : 288
Book Description
Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume 2 is a collection of eight background papers commissioned by the panel. They present novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance. The varied topics addressed include: the political and institutional context of the American tax system; a typology of noncompliance; a study of the way the visibility of noncompliance affects patterns of taxpaying in the house-painting profession; and theories of ways tax practitioners may affect their clients' compliance. These papers not only illustrate for a general audience what various disciplines can add to knowledge but also suggest for specialized researchers the opportunities that taxpayer compliance offers for extending and testing the theories of their disciplines. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Efforts to Reduce Taxpayer Burdens
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 180
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 180
Book Description