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    Academic Journals

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• Select To tax or to ban? A discrete choice experiment to elicit public preferences for phasing out glyphosate use in agriculture.

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  To tax or to ban? A discrete choice experiment to elicit public preferences for phasing out glyphosate use in agriculture.

  Authors:Amalie Bjørnåvold, Maia David, Vincent Mermet-Bijon, Olivier Beaumais, Romain Crastes dit Sourd, Steven Van Passel, et al.From:PLoS ONE (Vol. 18, Issue 3) Peer-Reviewed

  Mar. 16, 20236,080 words Report 1530LIn 2023, the European Union will vote on the reauthorization of glyphosate use, renewed in 2017 despite concern on impacts on the environment and public health. A ban is supported by several Member States but rejected by...
• Select Research on the Carbon Emission Reduction Effect of Green Taxation under China’s Fiscal Decentralization.

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  Research on the Carbon Emission Reduction Effect of Green Taxation under China’s Fiscal Decentralization.

  Authors:Wei Dong, Xiaomi Hou, and Guowei QinFrom:Sustainability (Vol. 15, Issue 5) Peer-Reviewed

  Mar. 202310,212 words Article 1610LUsing the spatial Durbin model, this study investigates, systematically, the link between green taxes and carbon emissions and the influence of green taxation on carbon emissions under fiscal decentralization in the...
• Select Normative Corporate Income Tax with Rent for SDGs’ Funding: Case of the U.S.

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  Normative Corporate Income Tax with Rent for SDGs’ Funding: Case of the U.S.

  Author:Mihoko ShimamotoFrom:Sustainability (Vol. 15, Issue 4) Peer-Reviewed

  Feb. 20239,680 words Article 1460LThe purpose of this study is to explain the justification for taxing corporate rents as a funding source for Sustainable Development Goals (SDGs), and to calculate a normative corporate tax rate that takes into account...
• Select Why It's Time to End Tax Breaks for Charity Donors.

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  Why It's Time to End Tax Breaks for Charity Donors.

  Author:Jeff CainFrom:The Chronicle of Philanthropy (Vol. 36, Issue 4)

  Feb. 20231,494 words Article 1320LTHE GENIUS of American philanthropy, it is often said, is that nearly all Americans, of every income level, give. But the tax exemptions and deductions in the Internal Revenue Code are not for all Americans, the...
• Select INCOME INEQUALITIES AND FISCAL POLICIES. EVIDENCE FROM EU MEMBER STATES.

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  INCOME INEQUALITIES AND FISCAL POLICIES. EVIDENCE FROM EU MEMBER STATES.

  Authors:Mihaela Onofrei, Georgeta Vintila, Cosmina-Stefania Chiricu, and Florin OpreaFrom:Transylvanian Review of Administrative Sciences (Issue 68) Peer-Reviewed

  Feb. 20236,296 words Report 1540LThe main aim of our empirical analysis is to quantify the social impact of fiscal policies on income redistribution throughout the EU Member States on a database of fiscal, social and economic factors. Our research is...
• Select CARRIED INTEREST: As impending legislation and episodic deliberations once again raise the possibility of changing the rules for carried interest, it's a good time to review and understand the concept.

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  CARRIED INTEREST: As impending legislation and episodic deliberations once again raise the possibility of changing the rules for carried interest, it's a good time to review and understand the concept.

  Authors:Kathryn Simms and Vilson DushiFrom:Strategic Finance (Vol. 104, Issue 8) Peer-Reviewed

  Feb. 20231,077 words Article 1300LThere have been periods of debate and deliberation surrounding carried interest since the concept first emerged in 2007. The Inflation Reduction Act (IRA) of 2022 (Public Law 117-169) marks the most recent chapter of...
• Select Michael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom through the ages.

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  Michael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom through the ages.

  Author:Jane G. GravelleFrom:Business Economics (Vol. 58, Issue 1) Peer-Reviewed

  Jan. 20231,562 words Article 1590LMichael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom through the ages Rebellion, Rascals, and Revenue explains the fundamental issues of taxation--vertical and horizontal...
• Select Environmental Protection Fee-to-Tax and Corporate Environmental Social Responsibility: A Test Based on Corporate Life Cycle Theory.

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  Environmental Protection Fee-to-Tax and Corporate Environmental Social Responsibility: A Test Based on Corporate Life Cycle Theory.

  Authors:Xin Jiang, Guanglong Li, and Xianxian FanFrom:Sustainability (Vol. 15, Issue 3) Peer-Reviewed

  Jan. 202311,208 words Article 1580LCorporate environmental social responsibility enhancement is an important way to promote green and low-carbon economic transformation and achieve high-quality development. As an important reform of China’s environmental...
• Select Study Findings from Pontifical Catholic University Update Knowledge in Obesity (The Potential Impact of Different Taxation Scenarios towards Sugar-Sweetened Beverages on Overweight and Obesity in Brazil: A Modeling Study).

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  Study Findings from Pontifical Catholic University Update Knowledge in Obesity (The Potential Impact of Different Taxation Scenarios towards Sugar-Sweetened Beverages on Overweight and Obesity in Brazil: A Modeling Study).

  From:Obesity, Fitness & Wellness Week

  Dec. 31, 2022457 words Report 1270L2022 DEC 31 (NewsRx) -- By a News Reporter-Staff News Editor at Obesity, Fitness & Wellness Week -- Current study results on obesity have been published. According to news reporting originating from Campinas, Brazil, by...
• Select The role of taxation measures in the management of harmful products, services, and practices in Iran: a qualitative study.

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  The role of taxation measures in the management of harmful products, services, and practices in Iran: a qualitative study.

  Authors:Mahdi Kooshkebaghi, Hossein Dargahi, and Sara EmamgholipourFrom:BMC Public Health (Vol. 22, Issue 1) Peer-Reviewed

  Dec. 9, 20228,182 words Report 1480LBackground and aim Levying a tax on harmful products, services, and practices can affect consumer choices, effectively preventing diseases and reducing health care costs. The goal of this study was to investigate the...
• Select Loss of Child Tax Credit Advance Payments Tied to Higher Food Insecurity.

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  Loss of Child Tax Credit Advance Payments Tied to Higher Food Insecurity.

  From:The Cardiology Advisor

  Nov. 10, 2022242 words Brief article 1650LHealthDay News — Food insufficiency among U.S. households with children increased after they stopped receiving monthly advance Child Tax Credit (CTC) payments in January 2022, according to a study published online Oct....
• Select Modelling the health and economic impact of sugary sweetened beverage tax in Canada.

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  Modelling the health and economic impact of sugary sweetened beverage tax in Canada.

  Authors:Siyuan Liu, Paul J. Veugelers, Katerina Maximova, and Arto OhinmaaFrom:PLoS ONE (Vol. 17, Issue 11) Peer-Reviewed

  Nov. 10, 20227,181 words Report 1410LBackground With the increasing concerns about the health and economic burden attributed to sugar-sweetened beverages (SSBs) consumption, SSB taxation has been proposed and implemented in many countries. Many previous...
• Select Cultivation mode of new accounting talents in the context of financial and taxation digitalization.

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  Cultivation mode of new accounting talents in the context of financial and taxation digitalization.

  Author:Shuangshuang WuFrom:PLoS ONE (Vol. 17, Issue 11) Peer-Reviewed

  Nov. 9, 20224,417 words Report 1270LWith the development of digital economy, the degree of enterprise digitalization is regarded as the core competitiveness. Therefore, cultivating financial and digital accounting talents has become the mainstream trend....
• Select Does Tax Planning Affect R&D Expenditures? A Study of Borsa Istanbul (BIST) Manufacturing Sector.

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  Does Tax Planning Affect R&D Expenditures? A Study of Borsa Istanbul (BIST) Manufacturing Sector.

  Authors:Yasar Bayraktar and Asiye TutiinciiFrom:Istanbul University Journal of the School of Business (Vol. 51, Issue 2) Peer-Reviewed

  Nov. 20227,780 words Report 1460LTax planning, which has an important place in financial planning, is the systematic way of avoiding tax in accordance with the laws. In this process, R&D expenditures constitute a tax shield for firms to decrease their...
• Select Generating Political Commitment for Regulatory Interventions Targeting Dietary Harms and Poor Nutrition: A Case Study on Sugar-Sweetened Beverage Taxation in Australia.

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  Generating Political Commitment for Regulatory Interventions Targeting Dietary Harms and Poor Nutrition: A Case Study on Sugar-Sweetened Beverage Taxation in Australia.

  Authors:Tristan Dry and Phillip BakerFrom:International Journal of Health Policy and Management (Vol. 11, Issue 11) Peer-Reviewed

  Nov. 20228,970 words Case study 2080LBackground: Sugar-sweetened beverage (SSB) taxes are an effective public health policy intervention for improving nutrition and public health. Although implemented in over 50 jurisdictions worldwide, this intervention...
• Select Tax Cuts or Direct Transfers?/Steuersenkungen oder direkte Transfers?

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  Tax Cuts or Direct Transfers?/Steuersenkungen oder direkte Transfers?

  Author:Gisela FarberFrom:Wirtschaftsdienst (Vol. 102, Issue 10) Peer-Reviewed

  Oct. 20222,220 words Article 1630LThe article discusses financial aid and tax exemptions as means to fight against the economic distortions of the current energy crisis. Recent experiences have included not only general stabilisation instruments but also...
• Select Cooperative Tax Compliance --A Path to Fiscal Sustainability?

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  Cooperative Tax Compliance --A Path to Fiscal Sustainability?

  Authors:Tatjana Stanimirovic and Tina SeverFrom:Transylvanian Review of Administrative Sciences (Issue 67) Peer-Reviewed

  Oct. 20227,873 words Article 1560LThe idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance. Fair, efficient, and sustainable taxation is central in delivering a...
• Select FINANCIALLY EQUIVALENT BUT BEHAVIORALLY DISTINCT? POLLUTION TAX AND CAP-AND-TRADE NEGOTIATIONS.

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  FINANCIALLY EQUIVALENT BUT BEHAVIORALLY DISTINCT? POLLUTION TAX AND CAP-AND-TRADE NEGOTIATIONS.

  Authors:Ha jin Kim and K.C. Payne HirschFrom:Environmental Law Reporter (Vol. 52, Issue 10)

  Oct. 202215,525 words Article SUMMARY Economic theory suggests that pollution tax and cap-and-trade regulations can be functionally equivalent. Environmentalists tend to prefer the firm emissions cap in cap-and-trade programs, while economists and...
• Select City Soda Taxes Does Not Decrease Overall Sugar Intake.

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  City Soda Taxes Does Not Decrease Overall Sugar Intake.

  From:Infectious Disease Advisor

  Sept. 15, 2022198 words Brief article 1450LHealthDay News — Taxes may lower consumption of sugar-sweetened beverages, but substitution patterns may limit the effectiveness on reducing overall sugar intake, according to a study published online Aug. 17 in Health...
• Select TAXATION OF LEGAL COSTS: IS A COST CREDITOR SHIELDED BY LEGAL PROFESSIONAL PRIVILEGE?

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  TAXATION OF LEGAL COSTS: IS A COST CREDITOR SHIELDED BY LEGAL PROFESSIONAL PRIVILEGE?

  Author:Fareed MoosaFrom:South African Law Journal (Vol. 139, Issue 3) Peer-Reviewed

  Sept. 202213,844 words Article 1950LTaxation of legal costs in the high courts of South Africa is a quasi-judicial proceeding during which a Taxing Master assesses the fairness of a bill of costs, quantifies the amount payable to a cost creditor, and...