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Climate change policy's interactions with the tax system
Climate change policy Carbon tax Cap and trade Revenue-neutral Tax-interactions General equilibrium impacts
2015/7/17
This paper presents a range of insights from recent literature on how climate-change policies and other environmental policies interact with the fiscal system. It explores four issues associated with ...
The Process for Making Tax Policy in the United States: A System Full of Friction
Tax policy policy making T ax legislaT ion process UniT ed sTaT es
2014/4/10
The American Revolution (1775-1783) resulted in the independence of 13 of Great
Britain’s North American colonies. In the 1780s, leaders of the new American nation
realized that the national gover...
Is the Capital Cost Allowance System in Canada Unnecessarily Complex?
Capital Cost Allowance Canada Unnecessarily Complex
2014/8/5
Recent tax literature and activism has called for tax reform that would lead to a more efficient income tax system in Canada, including tax policy research inviting a reduction in tax preferences to e...