Tax policy review of literature

Abstract A systematic review of the literature to assess the effectiveness of alcohol tax policy interventions for reducing excessive alcohol consumption and related harms was conducted for the Guide to Community Preventive Services Community Guide.

Tax policy review of literature

Federal Reserve Bank of San Francisco | Fiscal Policy in Good Times and Bad

Dissertation MCom --University of Pretoria, The present study uses a qualitative systematic literature review to assess the effectiveness of using differentiated tax policies to address the constraints that have been imposed on South African SMEs.

It draws on international experiences in the use of differentiated tax policies to address constraints imposed on SMEs.

Thereafter it focuses on differentiated tax policies in South Africa and considers the effectiveness of using differentiated tax policies to address constraints that have been imposed on SMEs. Research in other countries indicates that when differentiated tax policies are used in isolation, they are not very successful in bringing about changes in the level of entrepreneurial activity.

However, these policies can assist in creating an environment that is conducive to the growth of SMEs and can alleviate the constraints faced by SMEs. The effectiveness of differentiated tax policies in the alleviation of the constraints imposed on small and medium enterprises can be improved by means of various non-tax policy measures.

The National Treasury has used differentiated tax policies to target two specific constraints for SMEs, namely access to equity finance and easing of the tax compliance burden.

This study concludes that the current differentiated tax policies for small and medium enterprises that are articulated in tax legislation do not address the constraints identified by the National Treasury effectively.

Tax policy review of literature

The findings of this study cast doubt on the ability of the differentiated tax policies in South Africa to alleviate the constraints that SMEs face in this country.

Furthermore, it poses the question whether the main objective of the policies is not to collect more revenue by broadening the tax base. The study focuses on the differentiated tax policies that came into effect before August Future research could determine the effectiveness of these differentiated tax policies in addressing the constraints with which SMEs are faced.Writing a Short Literature Review William Ashton, Ph.D.

York College, CUNY A student began a short literature review on the stigma of the mentally ill and. Addressing the Family-Sized Hole Federal Tax Reform Left for States Excise taxes are imposed on motor fuels, air travel, tobacco products, alcoholic beverages, and various other goods and services.

Over the last 70 years, this source of revenue has declined greatly from .

Federal Reserve Bank of San Francisco | Fiscal Policy in Good Times and Bad

To address the growing epidemic of obesity, one option is to combine programmes that target individual behaviour change with a fiscal policy such as excise tax on SSBs. This study evaluates the literature on SSB taxes or price increases, and their potential impact on consumption levels, obesity, overweight and body mass index (BMI).

Literature Review The literature on VAT is relatively small compared to its rapid spread and seemingly attractive worldwide. This section reviews the literature, with particular emphasis on the impact of VAT as a consumption tax on consumption behavior and economic growth.

Informal Economy Literature Review December Authors ISED Consulting and Research East Main Street, Building 2, Suite 2, Policy Implications 40 economists and tax specialists sought to estimate the total size of the informal economy. Their. Designing Policies to Make Cars Greener: A Review of the Literature Soren T.

Tax policy review of literature

Anderson and James M. Sallee NBER Working Paper No. May JEL No. H23,Q48,Q

What Is the Evidence on Taxes and Growth? - Tax Foundation