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Lower Taxes (lower + tax)

Distribution by Scientific Domains

Humanities and Social Sciences	50%
Business, Economics, Finance and Accounting	50%

Selected Abstracts

Carbon Taxation, Fuel Substitution and Welfare in Australia

THE AUSTRALIAN ECONOMIC REVIEW, Issue 1 2000
John Creedy
This paper examines the potential role for fuel substitution in electricity production in reducing carbon dioxide emissions over a ten-year time horizon. This is achieved by adding fuel substitution to output changes resulting from demand responses arising from a tax on carbon dioxide emissions. A time profile of adjustments is developed. The tax required for Australia to meet a 20 per cent reduction in emissions from 1993 levels is calculated and effects on inequality and social welfare are examined. The paper also examines the potential effect of a subsidy towards the use of low-emission fuels, financed from the carbon tax. A subsidy produces an improvement in emissions abatement and a lower tax required to reach the emissions target. [source]

Cancellation of Executive Stock Options: Tax and Accounting Income Considerations,

CONTEMPORARY ACCOUNTING RESEARCH, Issue 3 2003
Amin Mawani
Abstract Canadian firms face a trade-off between reporting higher accounting income and paying lower taxes that arises from their ability to cancel in-the-money executive stock options and making a substitute cash payment to the executive instead of issuing shares. Firms' trade-off hypotheses are operationalized in a multilateral framework and empirically tested using insider-trading data. The multilateral approach is designed to control for the incentive effects of alternative compensation schemes and to determine the cancellation payment that keeps the executive indifferent between receiving cash or shares. The results show that firms consider both taxes and financial reporting costs in determining their option cancellation behavior. [source]

The Swedish Conservative Party and the Welfare State: Institutional Change and Adapting Preferences1

GOVERNMENT AND OPPOSITION, Issue 4 2008
Anders Lindbom
After the 2006 elections, a bourgeois government came to power in Sweden. This article argues that the popularity of the ,universal' Swedish welfare state has led the dominant ,neoliberal' party (Moderaterna) to adapt its policies; the party has accepted that the modern welfare state is irreplaceable. In the short run the party can only hope to achieve incremental changes, but at the same time the party wants to change society (lower taxes) in the long run. The differences between the allegedly neoliberal 1980s and 2006 should not conceal that the mechanism of welfare popularity remains largely the same. The party's policy proposals tend to suggest only incremental changes in both periods. [source]

Electoral behaviour behind the gates: partisanship and political participation among Canadian gated community residents

AREA, Issue 1 2010
R. Alan Walks
Gated communities have been characterised as representing processes of ,forting up' and ,civic secession', in which their residents use gating as a strategy for withdrawing from political life and from taking collective responsibility for others. The assumption is that the residents of private gated communities should be less likely to participate in political life, and/or be more likely to support political parties on the right who advocate privatisation, reduced government expenditures and lower taxes. If the act of living in a gated community is associated with either greater support for parties and policies on the right of the political spectrum, or limited political participation, then the growth of such forms of privatised communities has potential implications for the future of urban politics and even for national political systems. However, despite surveys that have dealt with social attitudes ,behind the gates', insufficient attention has been paid to the politics of gated community residents. This paper fills this gap through a comparative analysis of electoral behaviour during the 2006 federal election at the level of the polling station. Electoral participation and partisanship in 27 gated communities in three Canadian metropolitan areas is compared against that of non-gated residents. Regression analysis is conducted in order to determine whether gated community residents differ from their non-gated counterparts in the way they vote and their levels of electoral turnout, after controlling for social composition. The potential implications of this research are then discussed. [source]