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This chapter provides a review of research on tax behavior from the perspective of behavioral economics and economic psychology. It is structured into three main sections: rational and irrational decision-making; social representations about taxes; and finally the interaction between tax authorities and taxpayers. The section on decision-making discusses rational choice and tax payments ...
Apr 8, 2010 · Worldwide unitary taxation came under assault in the 1980s and 1990s. In recent years, unitary combined reporting has seen a resurgence, as Vermont (2006), New York (2007), Michigan and Texas (2008), and Massachusetts, West Virginia, and Wisconsin (2009) have jumped on the bandwagon. Although "worldwide unitary combined reporting" was upheld ...
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The Multistate Tax Commission (MTC), an organization that serves several purposes and represents a number of member states, works to-ward uniformity in state tax laws and has developed a definition of the term "Unitary Business" that provides a helpful starting point.9 As the
Apr 1, 2006 · This paper attempts to fill this gap by identifying cultural (and other) factors that affect tax morale. Our working definition is that tax morale can generally be understood as describing the moral principles or values that individuals hold about paying their tax.
- James Alm, Benno Torgler
- 2006
Mar 1, 2001 · In contrast, changes in unitary state tax rates can result in significant resource changes in both the unitary state and in other states. The finding that tax rate cuts are ineffective in nonunitary states implies that these states may be more successful in attracting investment by changes affecting apportionment factors (tax credits for new ...
METHOD. After the constitutionality of the unitary method as applied to multistate corporations was thus established, states began to use this method to tax the income of multinational corporations.14 In this new context, the focus of the Court's scrutiny shifted from interstate commerce to international commerce.
Sep 26, 2017 · Published on 26 Sep 2017. The unitary state income tax is a means by which certain states regulate the collection of income in the form of taxes from companies that do interstate commerce or file consolidated tax returns.
