Download Advances in Taxation, Volume 15 by Thomas M Porcano PDF

By Thomas M Porcano

"Advances in Taxation" publishes articles facing all elements of taxation. Articles can handle tax coverage matters on the federal, country, neighborhood, or overseas point. The sequence essentially publishes empirical reviews that tackle compliance, computing device utilization, schooling, criminal, making plans, or coverage matters. those reports normally contain interdisciplinary study that comes with theories from accounting, economics, finance, psychology, and sociology.

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The results of these robustness tests are available on request from the authors. 27. See also World Trade Organization (2002, Annex A) for alternative calculations of the export subsidy provided to certain product categories in 2000. 28. The European-American Business Council (2001) produced a more recent study that examines potential products that might be targeted in the EU FSC/ETI trade retaliation. S. exports to Europe. These products are consistent with product classes 1, 2, 3, and 9 in the current study and these classes demonstrated the most consistent sensitivity to the changes in export tax incentives.

Southern Economic Journal, 60, 754–763. Lewis-Beck, M. (1986). Interrupted time series. In: W. D. Berry & M. S. Lewis-Beck (Eds), New Tools for Social Sciences: Advances and Applications in Research Methods (pp. 209–240). Beverly Hills: Sage. , & Wagner, S. (1979). S. research and development. Review of Economics and Statistics, 61, 49–57. National Science Foundation (various). Research and development in industry. Surveys of Science Resources Series. Nolle, D. (1991). S. manufacturing industries.

S. exports and the existence of the export incentives offered under the DISC/FSC provisions. However, this association is dependent on product type. g. S. Treasury, 1993). The latter data suffer from an interpretation problem because changes in the number of special export entities used and their sales volume do not necessarily correlate with changes in The Effect of Export Tax Incentives on Export Volume 23 actual export levels over time. The approach we use in this paper is an attempt to overcome this limitation.

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