Zobrazeno 1 - 10
of 28
pro vyhledávání: '"Thornton Matheson"'
Publikováno v:
IMF Working Papers. 2022:1
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a09f643dd2c1c6c3b233df881e6e59d9
https://doi.org/10.5089/9798400207761.001
https://doi.org/10.5089/9798400207761.001
Autor:
Thornton Matheson
Publikováno v:
SSRN Electronic Journal.
This paper provides an overview of global solid waste generation, its environmental costs, and fiscal instruments that can be used to encourage waste reduction and finance proper disposal. Countries—especially island nations--struggle to manage an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::15b1512967cd84f3bb3513397616ef22
https://doi.org/10.2139/ssrn.3524304
https://doi.org/10.2139/ssrn.3524304
Publikováno v:
SSRN Electronic Journal.
This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::99988fb33cbd18bc7da5f5762da525b0
https://doi.org/10.2139/ssrn.3236782
https://doi.org/10.2139/ssrn.3236782
Publikováno v:
SSRN Electronic Journal.
This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::08358c8535c00ed5001350a098b41ea3
https://doi.org/10.2139/ssrn.3116210
https://doi.org/10.2139/ssrn.3116210
Autor:
Patrick Petit, Thornton Matheson
Publikováno v:
SSRN Electronic Journal.
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1a3efc584b06fd4cbdd495125aa7d3b6
https://doi.org/10.2139/ssrn.3079571
https://doi.org/10.2139/ssrn.3079571
Publikováno v:
SSRN Electronic Journal.
This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce eff
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::48ae9b1a4b5fd336d18f55f14dfa9438
https://doi.org/10.2139/ssrn.2882562
https://doi.org/10.2139/ssrn.2882562
Autor:
Thornton Matheson
Publikováno v:
International Tax and Public Finance. 19:884-912
In reaction to the financial crisis, increased attention has recently been given to security transaction taxes (STTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This pape
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::48e426f531f1b35e6737b94a0a6c09d2
https://doi.org/10.1007/s10797-012-9212-5
https://doi.org/10.1007/s10797-012-9212-5
Autor:
Thornton Matheson
Publikováno v:
The Economics of Transition. 13:139-162
This paper studies the determinants of regional (oblast-level) public investment in transitional Russia, focusing on the effects of federal fiscal redistribution. A model of local government expenditure in the presence of regional asymmetries shows t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::90a8f9f23e3ae24c0f4f61c06a85e4ca
https://doi.org/10.1111/j.1468-0351.2005.00210.x
https://doi.org/10.1111/j.1468-0351.2005.00210.x
Autor:
Thornton Matheson, Omar Azfar
Publikováno v:
Public Choice. 117:357-372
Theory suggests that capital is more likelyto be efficiently allocated via marketmechanisms, such as bank lending and stockissuance, than via non-market allocation. Consequently, we conjecture that increasedmarket allocation of capital will enhanceec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::719e5c47b5500ba462f71be819e39b35
https://doi.org/10.1023/b:puch.0000003738.10135.ae
https://doi.org/10.1023/b:puch.0000003738.10135.ae