National Tax Journal articles from December 2001

National Tax Journal archives from December 2001

Tax policy and charitable contributions of money.
December 1, 2001... INTRODUCTION This study takes advantage of a recent series of household surveys on charitable giving, conducted from 1987 to 1995, to estimate price and income elasticities of charitable giving. Initially, the five cross-sections are...

Taxes and voluntary contributions: evidence from state tax form check-off programs.
December 1, 2001... INTRODUCTION Several states now use tax form check-offs as one source of revenue for state funded programs. (1) These tax form check-offs are a type of charitable contribution from the taxpayer to state programs. The check-off amounts...

The effect of tax-exempt out-of-pocket premiums on health plan choice.
December 1, 2001... INTRODUCTION Health care reform proposals that rely on market allocation of resources generally contain several key elements: improved consumer information, consumer choice among competing health plans, and consumer exposure to differences...

Preferential regimes can make tax competition less harmful.(standards for good behavior in international taxation)
December 1, 2001... INTRODUCTION The major innovation in international tax matters in recent years has been the development, by both the OECD (1998) and the European Union (European Commission, 1998), of standards for good behavior in international taxation...

Tanzi (1987): a retrospective.(study of tax reform in 14 industrially developed countries)
December 1, 2001... INTRODUCTION Tanzi (1987) studies the sweeping tax reform that occurs in 14 industrially developed countries (the Tanzi 14) during the mid-1980s and concludes that (1) tax reform in other countries was concurrent with, and not a response...

Structuring an exemption system for foreign income of U.S. corporations.
December 1, 2001... The OECD nations have split virtually evenly over the best structure for taxing foreign source business income earned by multinational corporations. About half the OECD countries provide a tax credit for foreign taxes; the other half exempt...

Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations.
December 1, 2001... INTRODUCTION Under the current tax system both the domestic and foreign earnings of U.S. corporations are subject to U.S. taxation. Parent corporations pay U.S. taxes on active foreign earnings when they are remitted and receive a credit...

Enacting dividend exemption and tax revenue.
December 1, 2001... INTRODUCTION Discussions of the possible adoption of dividend exemption for taxing foreign business income usually hinge on the relative merits of capital export neutrality (CEN) and capital import neutrality (CIN). Under the CEN...

Repatriation taxes and dividend distortions.
December 1, 2001... INTRODUCTION The U.S. system of taxing foreign income attracts a great deal of attention both from taxpayers and from reformers who feel that superior alternatives are available. Reform advocates point to the system's complexity, the...

Governance, Decentralization and Reform in China, India and Russia.
December 1, 2001... Governance, Decentralization and Reform in China, India and Russia. Edited by JEAN-JACQUES DETHIER. Boston, Dordrecht, London: Kluwer Academic Publishers, 2000, Pp. 457. INTRODUCTION In the western world, decentralization has become an...