Zobrazeno 1 - 10
of 12
pro vyhledávání: '"Thomas S. Neubig"'
Autor:
Thomas S. Neubig
Publikováno v:
SSRN Electronic Journal.
Although U.S. federal tax laws don't have explicit difference in rules by race, the outcomes of those facially "race-neutral" rules can have differential effects across racial groups. The article analyses government subsidy and incentive programs run
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4cbf3733034b3f053a53f282102d2b39
https://doi.org/10.2139/ssrn.3831961
https://doi.org/10.2139/ssrn.3831961
Autor:
Sacha Wunsch-Vincent, Thomas S. Neubig
Publikováno v:
International Journal of Innovation Studies, Vol 2, Iss 3, Pp 101-121 (2018)
The phenomenon of global fragmented production and associated trade in intermediate products, including intangible assets, has changed how economists study globalization and how new public policies are shaped. Understanding cross-border flows of dise
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ce0df5f650585b8b37c86b166e82bf33
https://doi.org/10.1016/j.ijis.2018.08.003
https://doi.org/10.1016/j.ijis.2018.08.003
Autor:
Thomas S. Neubig
Publikováno v:
SSRN Electronic Journal.
Two global initiatives are examples of the effective use of tax systems instruments to protect countries’ tax sovereignty in a world of increasing globalization. These OECD/G20 initiatives will provide tax administration and policy researchers with
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::89b262f2049b94d129a16b632b6327b3
https://doi.org/10.2139/ssrn.3288261
https://doi.org/10.2139/ssrn.3288261
Autor:
Joel Slemrod, Thomas S. Neubig
Publikováno v:
SSRN Electronic Journal.
We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the all
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bf26471ef3153e4007d31423c3159443
https://doi.org/10.2139/ssrn.2906349
https://doi.org/10.2139/ssrn.2906349
Autor:
Alessandro Modica, Thomas S. Neubig
Publikováno v:
SSRN Electronic Journal.
This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies that account for over 70% of total KBC. Th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bd7c7e4f46d48312d7320be96bd32874
https://doi.org/10.2139/ssrn.2909409
https://doi.org/10.2139/ssrn.2909409
This paper focuses on a reduction in the statutory corporate income tax rate. Of course, a reduction in the corporate tax rate would have to be financed by expansion of the corporate tax base, an increase in other taxes, a reduction in spending, and/
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::ce8730aad2c63d9afb261c7b728e1f77
http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/series-14/WP1405.pdf
http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/series-14/WP1405.pdf
Publikováno v:
SSRN Electronic Journal.
This study provides state-by-state estimates of the economic incidence of a 10 percent increase in business taxes in each state, holding taxes in all other states constant. Combining detailed state-by- state information on total state and local taxes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::162306926d24ad23c1de40ec3a6ffb6e
https://doi.org/10.2139/ssrn.2879202
https://doi.org/10.2139/ssrn.2879202
Autor:
Thomas S. Neubig, Eric Toder
Publikováno v:
National Tax Journal. 38:395-414
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f9ec31edd9cbb2215036e95b5dfe8683
https://doi.org/10.1086/ntj41792035
https://doi.org/10.1086/ntj41792035