Gjfm, global journal of finance and management, finance and. The roles of value added tax in the economic growth of. Using littered pack data to estimate cigarette tax avoidance in nyc howard chernick and david merriman, june 2011 nyc has the highest cigarette tax rate in the nation. Gjfm, global journal of finance and management, finance. They are usually dominated by a subsistence economy. Note the jql is provided in adobe acrobat pdf format. Therefore, plan revenue expenditure in general and nonplan revenue expenditure in particularare two critical elements in the overall outlay of the sub national governments. Harrys influence on the research of academic accountants pp. It promotes your tax skills online and helps develop and enhance your tax knowledge. An updated ranking of academic journals in economics.
In order to correct for selfcitations and the age of a journal, we exclude selfcitations and all the citations of articles published outside the 10year horizon. The purpose is to have a forum in which general doubts about the processes of publication in the journal, experiences and other issues derived from the publication of papers are resolved. However, since 1972 direct taxes such as petroleum profit tax, companies income tax and other revenue became glaringly the leading sources of government revenue in nigeria anyafo, 1996. In a previous version of this post, i presented a ranking of supply chain management journals based on that list.
The focus of the ntj is economic, theoretical, and empirical analysis of tax and expenditure issues, with an emphasis on policy implications. The goal of the national tax journal ntj is to encourage and disseminate highquality original research on governmental tax and expenditure policies. The most wellknown indicator in the jcr is the journal impact factor jif. Evidence from the netherlands, ssrn electronic journal, 10. Which is an accurate statement about countries with high taxes. Access to articles in the most recent issues last two years is restricted to members of the national tax association. However,thejournal of financial economics is included in this category. This may justify the policy of subsidizing scientific and entrepreneuri. Income tax journal entry for 20x9 debit credit income tax expense plugalso directly calculated in table 2 314,265. A scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. Evidence on the benefits of alternative mortgage products. Similar increased attention to casinos has also been paid in casino taxation in the united states john e.
Issues prior to 1988 are available from jstor and other providers. It is published primarily to assist academics to target papers at journals of an appropriate standard. Ranking of tax journals a peer perception study article pdf available in australian tax forum 262. In these instances the purchaser is liable for payment of use tax at the new jersey sales tax rate. The world tax journal is indexed in the american economic associations electronic bibliography. Taxation journal uk an uk tax journal online uk taxation.
Abstract this paper deals with an experiment by the swedish tax agency to test the effect of information to taxpayers regarding. Therefore, plan revenue expenditure in general and nonplan revenue expenditure in particularare two critical elements in the overall outlay of the sub. Purchase this journal at a 25% discount by subscribing to selected explorer packages. May 30, 2014 the tax reform road not taken yet may 1, 2014. National tax journal rg journal impact rankings 2018 and 2019. Tax publications launched taxation journal to help tax professionals share and publish tax news, updates and tax articles online sharing is good. We would be concerned if the list were used for staff evaluation purposes in a mechanistic way. National tax journal, december 2012, 65 4, 759782 how marginal tax rates affect families at various levels of poverty elaine maag, c. Anderson department of economics, university of nebraska, lincoln, ne 685880489. This ranking aggregates the individual ranking methods by taking the harmonic mean of the invidual rankings plus one, leaving aside the best and the worst ranking.
They also find that charging different rates on different categories of goods rather than a flat. Taxes and transfers reduce inequality in disposable income relative to market. Requires subscription pdf journal identifiers eissn. For example, if the current year is 2008 and a journal has a 5 year moving wall, articles from the year 2002 are available. Eugene steuerle, ritadhi chakravarti, and caleb quakenbush high marginal tax rates can make moving above poverty very dif. In light of issues arising from the covid19 outbreak, we are not currently receiving hardcopy post. Researchers analyze hidden cost of tax breaks to n.
For a good overview of the economics of casino gambling, see suits 1979b and eadington 1999. New jersey division of taxation t new jersey sales tax. Which is an accurate statement about countries with high. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Journals with no new volumes being added to the archive. That is, firms will have profit fora further discussion of the revenues and costs that determine the profitability of investment, see fazzari 1987. They usually provide many social services to the population. This bulletin explains the rules that apply to contractors for paying. What tax practitioners need to know february 8, 2018. The income approach the following table shows macroeconomic data for a hypothetical country. Pdf ranking of tax journals a peer perception study. The purpose is to have a forum in which general doubts about the processes of publication in the journal, experiences and other issues derived.
Ruben cox, household, intermediaries and originators in mortgage markets, ssrn electronic journal, 10. Guide for authors journal of economics and business. That is, firms will have profit fora further discussion of the revenues and costs. A recent national bureau of economic research working paper assessing optimal sales tax policies has found that exempting some services like health and education from a hypothetical national sales tax would amount to only a 3 percent revenue loss. This measure provides a ratio of citations to a journal in a given year to the citable items in the prior two years.
A scientific journal in the area of international, comparative and regional taxation from a legal and economic perspective. What tax practitioners need to know february, 2018. The taxation journal site is part of a growing network of tax related websites published by tax publications limited a company that specialises in online publishing in the tax, accounting and law sectors. Register login home archives vol 4 no 12 2010 published. The tax accrual work paper table 2 provides the dollar amount for income taxes payable and proves the plug to income tax expense is correct. New jersey division of taxation t new jersey sales tax guide. They are usually unstable governments with unstable economies. The journal of taxation is your trusted resource for new tax law developments, including court decisions, treasuryirs rulings, legislation and other issues that. Abstract canada and the united states have both experienced a substantial increase in income inequality over the last several decades.
They also find that charging different rates on different categories of goods rather than a flat sales tax rate can improve societywide. Citation counts are adjusted to exclude citations from the same series. A policy brief released by stockton university political science professors this week took a critical look at the state of new jerseys socalled tax expenditures, better known as tax breaks in which certain categories of items, services or property, such. Lambrecht and grzegorz pawlina, determinants of outstanding mortgage loan to value ratios. A determination of turnover and expenses shall be based on the fixed levels, standards, regimes, source documents and accounting books stipulated by law. Presents a collation of 18 journal rankings in the broad area of.
The traditional business model of accounting is inadequate. The set of journals have been ranked according to their sjr and divided into four. This multidisciplinary journal is a platform for premium and groundbreaking academic research. During 2011 12 to 201516, the aggregate share of revenue expenditure to total expenditure is calculated at 80% for the subnational governments in india. European taxation with a legal and economic perspective.
The set of journals have been ranked according to their sjr and divided. Houser, kimberly and sanders, debra, the use of big data analytics by the irs. Journal of international accounting, auditing and taxation elsevier. The tax journal uk unlike most other tax journals and tax journals taxation journal is completely free to read. Ajol and the millions of african and international researchers who rely on our free services are. Taxation journal features three main areas relating to the field of tax and taxation. Ajol is a non profit organisation that cannot function without donations. The roles of value added tax in the economic growth of nigeria. The ntj is published quarterly under the auspices of the national tax association nta. One net effect of the deal will be higher taxes on the wealthy. Recommendations and reports centers for disease control. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including.
Billions of dollars gross private investment investment 110 capital consumption allowance depreciation 30 exports 55 imports 40 government purchases 140 personal consumption expenditures consumption 400 indirect. Under these circumstances, the interest rate equals the discount rate i r, and equations 1 and 3 determine identical levels ofthe capital stock. In this article, we examine the complex interaction of income inequality with tax and transfer systems in canada and the united states. The objective of the journal is to meet the perceived need of the international research community for a scientific journal in the area of international, comparative and regional e. The relation of taxes to taxable income comes from the law, which specifies the tax function, 2 ttyt. National tax journal rg journal impact rankings 2018 and. Browse the list of issues and latest articles from mabs. Mar 27, 2015 27 march 2015 innovation is generally considered a cornerstone of sustainable economic growth and prosperity, as well as a key to business success and to the development of emerging economies.
How marginal tax rates affect families at various levels. Ajol and the millions of african and international researchers who rely on our free services are deeply grateful for your contribution. When either the state or local governments grant tax breaks, other taxpayers ultimately bear the cost. The largest proportion of federal revenues comes from a. Implications of the 20 fiscal cliff deal by ren, yi. Scope, the goal of the national tax journal ntj is to encourage and disseminate. This paper therefore recommends that all identified administrative loopholes should be plugged for vat revenue to continue to contribute more significantly to economic growth of the country. List of issues latest articles volume 12 2020 volume 11 2019 volume 10 2018 volume 9 2017 volume 8 2016 volume 7 2015 volume 6 2014 volume 5 20 volume 4 2012 volume 3 2011 volume 2 2010 volume 1 2009 browse. The effect of tax socialization, tax knowledge, expediency of. Tax revenue generation is faced with a number of challenges. The report includes 11,877 journals from 81 countries. Michael cadesky tep has practised in canadian and international tax for more than 30 years. Guide for authors journal of economics and business issn. American journal of business education novemberdecember 2012.
Please be aware that there may be a delay in processing any cheque payments. Updated ranking of academic journals in economics 1529 journal of finance. John and martha, both in their early 40s, were divorced 2 years ago. How marginal tax rates affect families at various levels of. Aggregate rankings for economics journals ideasrepec.