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Apr 8, 2010 · Unitary combined reporting, income apportionment, and State tax jurisdiction can present surprising consequences for foreign corporations. As illustrated by Wisconsin, State unitary tax regimes can also produce constitutionally suspect results.
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.
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
The tax law has two, sometimes contrary objectives. One is to raise money. The other is to influence behavior (Hickman & Hill, 2010). There are many interesting ques-tions, some much studied, as to how and how much people will change their behavior in response to tax.
- Claire A. Hill
- 2010
Credit – A tax benefit that offsets tax liabilities. Generally, tax credits are more valuable than tax deductions because they reduce tax directly, rather than reducing taxable income. Oftentimes, state tax credits are provided to taxpayers as a means of encouraging economic development in a state.
This income falls into two classifications: (1) income that is derived from a discrete line of business and (2) intangible income such as interest, dividends, and capital gains. The current situation presents both conceptual and admin-istrative difficulties for a so-called franchise tax.
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Mar 1, 2001 · Results of a model firm simulation, examining various combinations of state tax rates and unitary vs. nonunitary tax structures, found that the firm would make interstate resource changes to minimize company‐wide state income taxes.
