Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Cynthia C. Vines"'
Autor:
Cynthia C. Vines, Martha L. Wartick
Publikováno v:
Journal of the American Taxation Association. 25:87-99
The Treasury Department has criticized use of the federal income tax system to deliver indirect subsidies to taxpayers in the form of tax deductions, and recommended that all such deductions be eliminated. It recognized, however, that it would be nec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::65fbad2331075e12e3610317740a253c
https://doi.org/10.2308/jata.2003.25.1.87
https://doi.org/10.2308/jata.2003.25.1.87
Autor:
Susan E. Anderson, Scott N. Cairns, Michael J. Calegari, Cynthia C. Vines, J. William Harden, John J. Masselli
Publikováno v:
Journal of the American Taxation Association. 24:65-71
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7ee4dcc6b12f421d3638469a0f514929
https://doi.org/10.2308/jata.2002.24.1.65
https://doi.org/10.2308/jata.2002.24.1.65
Publikováno v:
Journal of the American Taxation Association. 21:20-31
During the past decade, the experimental economics method increasingly has been used to study the impact of tax policy on taxpayer behavior. Experimental economics in taxation typically tests tax applications of expected utility and psychological the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2f87cdff82ec6a10d4e3b01069c71116
https://doi.org/10.2308/jata.1999.21.1.20
https://doi.org/10.2308/jata.1999.21.1.20
Publikováno v:
Journal of Public Economics. 61:337-358
Tax incidence is examined in an experimental general equilibrium production micro economy. Consistent with predictions, the imposition of a tax on corporate capital resulted in a flow of capital out of the corporate sector, decreased corporate usage
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8489653ab9ebbbed07ed1aae3ef8ed2d
https://doi.org/10.1016/0047-2727(95)01545-0
https://doi.org/10.1016/0047-2727(95)01545-0
Publikováno v:
Journal of Accounting and Public Policy. 13:205-224
Political interest theory is used to derive predictions about cross-sectional and time-series variations in state tax burdens. We examine this variation in the context of interest group theory, positing that in states where business interest group st
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0b0bd2a9b425d58fff36a1fc306c04eb
https://doi.org/10.1016/0278-4254(94)90022-1
https://doi.org/10.1016/0278-4254(94)90022-1