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Basic Income—an early Icelandic experiment**

://query.nytimes.com/gst/abstract.html?res=9504E3D61E39E134BC4051DFB3668383679EDE&legacy=true The full text of the letter is printed in ( Sreenivasan 2009 ) and ( New York Times 1968 ). When Richard Nixon was President of the United States, he considered the idea seriously. His advisors were not impressed. They maintained, without evidence or proof, that the guaranteed income would encourage divorce ( Bregman 2016 ). Basic income was made an issue in the US presidential campaign of 1972 between Richard Nixon and George McGovern. McGovern made basic income a central brick of his economic policy. McGovern

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Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice

(2), Dec. 2017 Quentin D. “Risk-Mining the Public Exchequer” Journal of Tax Administration [S.l.] 3 2 2017 Raworth, K., A safe and just space for humanity , Oxfam Discussion Paper, February 2012 Raworth K. A safe and just space for humanity Oxfam Discussion Paper 2012 Sikka, Prem, “Smoke and mirrors: Corporate social responsibility and tax avoidance.” Accounting Forum 2010, 34(3-4), 153-158 10.1016/j.accfor.2010.05.002 Sikka Prem, “Smoke and mirrors: Corporate social responsibility and tax avoidance.” Accounting Forum 2010 34

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The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison

continuously for a period of two years that includes the date of recognition owned 10 percent or more of the capital and held 10 percent or more of the votes that can be cast in the general meeting. Norwegian Tax Act § 2-38 (3) letter d). Although a literal interpretation of the wording of the Norwegian participation exemption rules entails that the shareholder must have held the share for at least two years when she/he receives the dividends to claim the participation exemption, the Norwegian tax authorities have accepted that the two-year period may be fulfilled after

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Revenue-maximizing top earned income tax rate in the presence of income-shifting

1 Introduction The idea that lowering top marginal tax rates would increase tax revenue is often raised in the popular debate. See, for example, http://www.forbes.com/sites/mikepatton/2012/10/15/dotax-cuts-increase-government-revenue/#29a1d8fb48a3 . Indeed, top marginal earned income tax rates are very high in some countries, and whether they are too high is a real policy question. Would tax revenue increase if the top tax rate on earnings were lower? The answer to this question has implications beyond revenue considerations: if tax rates are above the

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Laffer Curves and Home Production

, H. A., Krueger, D., Stepanchuk, S. (2014) How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves, NBER Working Paper 20688. Holter H.A. Krueger D. Stepanchuk S. 2014 How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves NBER Working Paper 20688 Keane, M. and Rogerson, R. (2012) Micro and MAcro Labor Supply Elasticities: A Reassessment of Conventional Wisdom, Journal of Economic Literature 2012, 50:2, 464-476. 10.1257/jel.50.2.464 Keane M. Rogerson R. 2012 Micro and MAcro Labor Supply Elasticities: A

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Growth-Enhancing Corporate Tax Reform in Belgium

Economic Papers 534. Aus dem Moore Nils 2014 Corporate Taxation and Investment: Evidence from the Belgian ACE Reform Ruhr Economic Papers 534 Brekke, K., Garcia Pieres, A., Schindler, D., and Schjelderup, G., 2017, Capital taxation and imperfect competition: ACE vs. CBIT, Journal of Public Economics 147, 1-15. 10.1016/j.jpubeco.2016.12.010 Brekke K. Garcia Pieres A. Schindler D. Schjelderup G. 2017 Capital taxation and imperfect competition: ACE vs. CBIT Journal of Public Economics 147 1 15 Boadway R. and N. Bruce, 1984, A General Proposition on the Design of a

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Good Tax Governance: A Matter of Moral Responsibility and Transparency

Ismail, and Colin Boyd. 2007. “A Survey of Trust and Reputation Systems for Online Service Provision.” Decision Support Systems 43: 618-44. 10.1016/j.dss.2005.05.019 Jøsang Audun Roslan Ismail Colin Boyd 2007 “A Survey of Trust and Reputation Systems for Online Service Provision.” Decision Support Systems 43 618 44 Kleinbard, Edward D. 2013. “Through a Latte Darkly: Starbucks’ Stateless Income Planning.” Tax Notes (24 June 2013), Center in Law, Economics and Organization Research Papers Series No. C13-9, Legal Studies Research Paper Series No. 13-10

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Responsible Investment: Taxes and Paradoxes

Ethics 112 4 707 720 Boden, Rebecca, Sheila Killian, Emer Mulligan, and Lynne Oats. 2010. “Editorial: Critical perspectives on taxation”. Critical Perspectives on Accounting 21 (7): 541–544. 10.1016/j.cpa.2010.05.003 Boden Rebecca Sheila Killian Emer Mulligan Lynne Oats 2010 “Editorial: Critical perspectives on taxation” Critical Perspectives on Accounting 21 7 541 544 Chi, Michelene, C.H. 1997. “Quantifying qualitative analyses of verbal data: A practical Guide.” The Journal of the Learning Sciences 6 (3): 271-313. 10.1207/s15327809jls0603_1 Chi Michelene C

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Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

Innovating Firms to Economy-Wide Technological Change. Oxford: Oxford University Press. Braunerhjelm Pontus 2012 “Innovation and Growth.” In Martin Andersson Börje Johansson Hans Lööf eds Innovation and Growth: From R&D Strategies of Innovating Firms to Economy-Wide Technological Change. Oxford Oxford University Press Coad, Alex, Sven-Olov Daunfeldt, Werner Hölzl, Dan Johansson, and Paul Nightingale (2014), “High-Growth Firms: Introduction to the Special Section.” Industrial and Corporate Change 23(1), 91-112. 10.1093/icc/dtt052 Coad Alex Sven-Olov Daunfeldt Werner

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