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1also available:Exemplare Uni Bonn from 1948
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7“...We assess the COVID-19 pandemic's implications for state government sales and income tax revenues. We estimate that the economic declines implied by recent...”
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8by Ando, Michihito Furukawa, Chishio Nakata, Daigo Sumiya, Kazuhiko Published in National tax journal (01.12.2020)“...This paper provides an overview of the Japanese government s response to the COVID-19 crisis in terms of the fiscal measures taken between January and June...”
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9“...National Tax Journal, September 2020, 73 (3), 781–804 FEDERAL AID TO SCHOOL DISTRICTS DURING THE COVID-19 RECESSION Nora Gordon and Sarah Reber The coronavirus...”
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10by Chernick, Howard Copeland, David Reschovsky, Andrew Published in National tax journal (01.09.2020)“...National Tax Journal, September 2020, 73 (3), 699–732 THE FISCAL EFFECTS OF THE COVID-19 PANDEMIC ON CITIES: AN INITIAL ASSESSMENT Howard Chernick, David...”
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11“...National Tax Journal, September 2020, 73 (3), 733–758 STATE AND LOCAL GOVERNMENT FINANCES IN THE COVID-19 ERA Tracy Gordon, Lucy Dadayan, and Kim Rueben...”
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12by Kimberly A. Clausing Published in National tax journal (01.12.2016)“...This paper estimates the effect of profit shifting on corporate tax base erosion for the United States, using Bureau of Economic Analysis survey data on U.S...”
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13by Bricker, Jesse Moore, Kevin B Reber, Sarah J Volz, Alice Henriques Published in National tax journal (01.12.2020)“...We use the Survey of Consumer Finances (SCF) from 1995 through 2016 to study trends in average effective tax rates across the income and wealth distribution...”
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14by Herzfeld, Mindy Published in National tax journal (01.12.2020)“...This paper considers recent domestic and international proposals to use financial statement earnings as the basis for imposing additional or minimum taxes on...”
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15“...Tax policy can play important roles in limiting the spread of communicable disease and in managing the economic fallout of a pandemic. Taxes on business...”
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16by Burman, Leonard E Published in National tax journal (01.12.2020)“...The universal earned income tax credit is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working...”
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17“...Policymakers grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship...”
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18by Altig, David Auerbach, Alan Higgins, Patrick Koehler, Darryl Kotlikoff, Laurence Terry, Ellyn Ye, Victor Published in National tax journal (01.12.2020)“...The Tax Cuts and Jobs Act of 2017 (TCJA) significantly changed federal income taxation, including limiting SALT (state and local property, income, and sales...”
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19by Splinter, David Published in National tax journal (01.12.2020)“...U.S. federal taxes have become more progressive since 1979, largely due to more generous tax credits for lower income individuals. Though top statutory rates...”
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20by Toder, Eric Published in National tax journal (01.12.2020)“...This paper estimates the effective tax rate on entrepreneurial income, defined as the return to an individual who starts a successful new business and then...”