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50+ Focused Taxation Research Topics For Your Dissertation

Published by Ellie Cross at December 29th, 2022 , Revised On May 2, 2024

A thorough understanding of taxation involves drawing from multiple sources to understand its goals, strategies, techniques, standards, applications, and many types. Tax dissertations require extensive research across a variety of areas and sources to reach a conclusive result. It is important to understand and present tax dissertation themes well since they deal with technical matters.

Choosing the right topic in the area of taxation can assist students in understanding how much insight and knowledge they can contribute and the tools they will need to authenticate their study. 

If you are not sure what to write about, here are a few top taxation dissertation topics to inspire you .

The Most Pertinent Taxation Topics & Ideas

• The effects of tax evasion and avoidance on and the supporting data
• How does budgeting affect the management of tertiary institutions?
• How does intellectual capital affect the development and growth of huge companies, using Microsoft and Apple as examples?
• The importance and function of audit committees in South Africa and China: similarities and disparities
• How taxation can aid in closing the fiscal gap in the UK economy’s budget
• A UK study comparing modern taxation and the zakat system
• Is it appropriate to hold the UK government accountable for subpar services even after paying taxes?
• Taxation’s effects on both large and small businesses
• The impact of foreign currencies on the nation’s economy and labour market and their detrimental effects on the country’s tax burden
• A paper explaining the importance of accounting in the tax department
• To contribute to the crucial growth of the nation, do a thorough study on enhancing tax benefits among American residents
• A thorough comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• According to the most recent academic study on tax law, what essential improvements are needed to implement tax laws in the UK?
• A thorough investigation of Australian tax department employees’ active role in assisting residents of all Commonwealth states to pay their taxes on time.
• Why establishing a taxation system is essential for a country’s growth
• What is the tax system’s greatest benefit to the poor?
• Is it legitimate to lower the income tax so that more people begin paying it?
• What is the most significant investment made using tax revenue by the government?
• Is it feasible for the government to create diverse social welfare policies without having the people pay the appropriate taxes?
• How tax avoidance by people leads to an imbalance in the government budget
• What should deter people from trying to avoid paying taxes on time?
• Workers of the tax department’s role in facilitating tax evasion through corruption
• Investigate the changes that should be made to the current taxation system. A case study based on the most recent UK tax studies
• Examine the variables that affect the amount of income tax UK people are required to pay
• An analysis of the effects of intellectual capital on the expansion and development of large businesses and multinationals. An Apple case study
• A comparison of the administration and policy of taxes in industrialised and emerging economies
• A detailed examination of the background and purposes of international tax treaties. How successful were they?
• An examination of the effects of taxation on small and medium-sized enterprises compared to giant corporations
• An examination of the effects of tax avoidance and evasion. An analysis of the worldwide Panama crisis and how tax fraud was carried out through offshore firms
• A critical analysis of how the administration of higher institutions is impacted by small business budgeting
• Recognising the importance of foreign currency in a nation’s economy. How can foreign exchange and remittances help a nation’s finances?
• An exploration of the best ways tax professionals may persuade customers to pay their taxes on time
• An investigation of the potential impact of tax and accounting education on the achievement of the nation’s leaders
• How the state might expand its revenue base by focusing on new taxing areas. Gaining knowledge of the digital content creation and freelance industries
• An evaluation of the negative impacts of income tax reduction. Will it prompt more people to begin paying taxes?
• A critical examination of the state’s use of tax revenue for human rights spending. A UK case study
• A review of the impact of income tax on new and small enterprises. Weighing the benefits and drawbacks
• A comprehensive study of managing costs so that money may flow into the national budget without interruption. A study of Norway as an example
• An overview of how effective taxes may contribute to a nation’s development of a welfare state. A study of Denmark as an example
• What are the existing problems that prevent the government systems from using the tax money they receive effectively and completely?
• What are people’s opinions of those who frequently avoid paying taxes?
• Explain the part tax officials play in facilitating tax fraud by accepting small bribes
• How do taxes finance the growth and financial assistance of the underprivileged in the UK?
• Is it appropriate to criticise the government for not providing adequate services when people and businesses fail to pay their taxes?
• A comprehensive comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• A critical evaluation of the regulatory organisations was conducted to determine the tax percentage on different income groups in the UK.
• An investigation into tax evasion: How do wealthy, influential people influence the entire system?
• To contribute to the crucial growth of the nation, conduct a thorough investigation of enhancing tax benefits among British nationals.
• An assessment of the available research on the most effective ways to manage and maintain an uninterrupted flow of funds for a better economy.
• The effect and limitations of bilateral and multilateral tax treaties in addressing double taxation and preventing tax evasion.
• Assess solutions: OECD/G20 Base Erosion and Profit Shifting (BEPS) project and explore the implications for multinational corporations.
• The Impact of Tax cuts in Obtaining Social, monetary, and Aesthetic Ends That Benefit the Community.
• Exploring the Effect of Section 1031 of the Tax Code During Transactions on Investors and Business People. 
• Investigating the role of environmental taxes and incentives in addressing global environmental challenges.
• Evaluating the impact of increased transparency on multinational enterprises and global efforts to combat tax evasion and illicit financial flows.
• Exploring the health and financial effects of a proposed policy to increase the excise tax on cigarettes.

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We hope that you will be able to write a first-class dissertation or thesis on one of the issues identified above at your own pace and submit a solid draft. If you wish to use any of the above taxation dissertation topics directly, you may do so. Many people, however, prefer tailor-made topics that meet their specific needs. If you need help with topics or a taxation dissertation, you can also use our dissertation writing services . Place your order now !

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To find taxation dissertation topics:

• Study recent tax reforms.
• Analyse cross-border tax issues.
• Explore digital taxation challenges.
• Investigate tax evasion or avoidance.
• Examine environmental tax policies.
• Select a topic aligned with law, economics, or business interests.

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• 15 Dec 2020
• Working Paper Summaries

Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

The approach used by most economists to check academic research results is flawed for policymaking and evaluation. The authors propose an alternative method for designing economic policy analyses that might be applied to a wide range of economic policies.

• 31 Aug 2020
• Research & Ideas

State and Local Governments Peer Into the Pandemic Abyss

State and local governments that rely heavily on sales tax revenue face an increasing financial burden absent federal aid, says Daniel Green. Open for comment; 0 Comments.

• 12 May 2020

Elusive Safety: The New Geography of Capital Flows and Risk

Examining motives and incentives behind the growing international flows of US-denominated securities, this study finds that dollar-denominated capital flows are increasingly intermediated by tax haven financial centers and nonbank financial institutions.

• 01 Apr 2019
• What Do You Think?

Does Our Bias Against Federal Deficits Need Rethinking?

SUMMING UP. Readers lined up to comment on James Heskett's question on whether federal deficit spending as supported by Modern Monetary Theory is good or evil. Open for comment; 0 Comments.

• 20 Mar 2019

In the Shadows? Informal Enterprise in Non-Democracies

With the informal economy representing a third of the GDP in an average Middle East and North African country, why do chronically indebted regimes tolerate such a large and untaxed shadow economy? Among this study’s findings, higher rates of public sector employment correlate with greater permissibility of firm informality.

• 30 Jan 2019

Understanding Different Approaches to Benefit-Based Taxation

Benefit-based taxation—where taxes align with benefits from state activities—enjoys popular support and an illustrious history, but scholars are confused over how it should work, and confusion breeds neglect. To clear up this confusion and demonstrate its appeal, we provide novel graphical explanations of the main approaches to it and show its general applicability.

• 02 Jul 2018

Corporate Tax Cuts Don't Increase Middle Class Incomes

New research by Ethan Rouen and colleagues suggests that corporate tax cuts contribute to income inequality. Open for comment; 0 Comments.

• 13 May 2018

Corporate Tax Cuts Increase Income Inequality

This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. Results suggest that, while corporate tax cuts increase investment, the gains from this investment are concentrated on top earners, who may also exploit additional strategies to increase the share of total income that accrues to the top 1 percent.

• 08 Feb 2018

What’s Missing From the Debate About Trump’s Tax Plan

At the end of the day, tax policy is more about values than dollars. And it's still not too late to have a real discussion over the Trump tax plan, says Matthew Weinzierl. Open for comment; 0 Comments.

• 24 Oct 2017

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

As debate begins around the Republican tax reform proposal, Mihir Desai and Matt Weinzierl discuss the first significant tax legislation in 30 years. Open for comment; 0 Comments.

• 08 Aug 2017

The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth

This paper offers evidence of potential issues with the current United States system of taxation on foreign corporate profits. A reduction in the US tax rate and the move to a territorial tax system from a worldwide system could better align economic growth with growth in corporate profits by encouraging firms to invest domestically and repatriate foreign earnings.

• 07 Nov 2016

Corporate Tax Strategies Mirror Personal Returns of Top Execs

Top executives who are inclined to reduce personal taxes might also benefit shareholders in their companies, concludes research by Gerardo Pérez Cavazos and Andreya M. Silva. Open for comment; 0 Comments.

• 18 Apr 2016

Popular Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation

This paper presents survey evidence that the normative views of most Americans appear to include ambivalence toward the egalitarianism that has been so influential in contemporary political philosophy and implicitly adopted by modern optimal tax theory. Insofar as this finding is valid, optimal tax theorists ought to consider capturing this ambivalence in their work, as well.

• 20 Nov 2015

Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods

Dina Pomeranz examines the use by public agencies of rigorous impact evaluations to test the effectiveness of citizen efforts.

• 07 May 2014

How Should Wealth Be Redistributed?

SUMMING UP James Heskett's readers weigh in on Thomas Piketty and how wealth disparity is burdening society. Closed for comment; 0 Comments.

• 08 Sep 2009

The Height Tax, and Other New Ways to Think about Taxation

The notion of levying higher taxes on tall people—an idea offered largely tongue in cheek—presents an ideal way to highlight the shortcomings of current tax policy and how to make it better. Harvard Business School professor Matthew C. Weinzierl looks at modern trends in taxation. Key concepts include: Studies show that each inch of height is associated with about a 2 percent higher wage among white males in the United States. If we as a society are uncomfortable taxing height, maybe we should reconsider our comfort level for taxing ability (as currently happens with the progressive income tax). For Weinzierl, the key to explaining the apparent disconnect between theory and intuition starts with the particular goal for tax policy assumed in the standard framework. That goal is to minimize the total sacrifice borne by those who pay taxes. Behind the scenes, important trends are evolving in tax policy. Value-added taxes, for example, are generally seen as efficient by tax economists, but such taxes can bear heavily on the poor if not balanced with other changes to the system. Closed for comment; 0 Comments.

• 02 Mar 2007

What Is the Government’s Role in US Health Care?

Healthcare will grab ever more headlines in the U.S. in the coming months, says Jim Heskett. Any service that is on track to consume 40 percent of the gross national product of the world's largest economy by the year 2050 will be hard to ignore. But are we addressing healthcare cost issues with the creativity they deserve? What do you think? Closed for comment; 0 Comments.

267 Interesting Tax Topics to Write about & Examples

Welcome to our list of the most interesting tax topics! Here, you will find trending corporate tax research paper topics, taxes essay ideas, and bonus examples. Check them out!

🔝 Top 10 Tax Topics to Write about in 2024

🏆 best taxes topic ideas & essay examples, 👍 good essay topics on taxes, 📌 simple & easy taxes essay titles, 💡 interesting topics to write about taxes, 🔎 most interesting taxes topics to write about, ❓ tax research question, 🔥 trending tax research topics.

• The Basics of Income Tax: Brackets and Deductions
• The Impact of Tax Policies on Business and Investment
• Sales Tax vs. Value-Added Tax
• Property Taxes: Pros and Cons
• Legal and Ethical Dimensions of Tax Evasion
• Challenges and Opportunities of International Taxation
• How Tax Incentives Promote Social Objectives
• The History of Taxation
• Equity and Efficiency in Taxation
• Tax Reform Proposals and Their Implications
• Property Taxes for Owners of Habitat for Humanity Houses The second argument for establishing a tax break for the owners of the Habitat for Humanity houses is the patent unfairness of the current system of determining the tax rate for this category of property […]
• The Benefits of Lowering Taxes There will be prosperity in the country and the same will motivate the people to work very hard, this will again work in the benefit of the economy. This will make a nation prosper and […]
• The Role of Offshore Tax Havens This particular scenario was seen in the aftermath of the 2008 financial crisis wherein despite the bailouts provided by the government there was still a certain degree of hesitance on the part of banks to […]
• “Why Do Developing Countries Tax So Little?” by Besley and Persson The present paper offers a response to the article by discussing the major strengths and weaknesses of the arguments provided in the article and describing the implications of the findings.
• Systems of Taxes During the Era of Colonialism As a result, the history of taxes is inextricably linked to the nation’s progress and influence since the colonial period. Individuals in the UAE are not subject to income tax.
• Value-Added Tax and Tax Morality: Legal Framework In order for the concept of tax morality to be determined, it is essential to identify the legal framework for the flat tax that consumers pay once they purchase an item.
• Personal Income Tax: Arguments For and Against In addition, there is a liability to a personal income tax and the responsible tax paying entity must compute, file and pay tax as per the rules of the state.
• The Debate About Tax Cuts Therefore, understanding the pros and cons of the tax-cut arguments shows that state and local taxes have a small burden on the businesses and are unlikely to affect their operating costs.
• Business and Economics: The Income Tax Citizens started to shift their opinions about the president’s strength and what the national government should do as the presidency changed during the Progressive Era. Between 1901 and 1921, Roosevelt, Taft, and Wilson served as […]
• Addressing Tax Challenges by Introducing a Reform A major obstacle to the growth of the economy and the sharing of revenues is tax avoidance or evasion by big businesses.
• Tax Exemption of Churches From Tax Payments It is unfair for the government to exempt religious groups from paying taxes because this marginalizes some other groups, including LGBTQ and atheists.
• “Windfall Taxes on Energy Are All the Rage They Shouldn’t Be” by Mintz As such, the editors expound that the Russian invasion of Ukraine has led to governments from Europe to the United States grappling with energy alternatives due to its scarcity.
• Aspects of Tax Research Problem According to the Internal Revenue Commissioner’s decision, the installments made throughout the years to the Kellogg Company, deductions from regular earnings, and basic expenses did not happen.
• Tax, Lease and Gross Income Problem If this were the case, it would be subject to the gross income requirements of Section 109 or the taxable amount corresponding to the amount obtained through the sale.
• Poor Segments of Population: Tax Cuts Effects In this context, the reduction of after-tax incomes of low-income families tends to be much more profound, which contributes to the disparities in income and overall wealth inequality.
• Autoethnography: “Black” Taxes in South Africa My brief analysis of the academic literature reveals the significance of the black tax problem, the consequence of which is the compulsion to work harder and a marked decline in the quality of life for […]
• Blockchain and Alteryx Technologies for Tax Administration Alteryx can be considered a comprehensive platform because it is neutral in its data outputs and covers most aspects of the analytics process.
• The Tax Transformation Technology Roadmap The use of outdated programs and tools can lead to several problems related to both the effectiveness of the work and the processes themselves.
• Corporate Sustainability Worldview and Tax Avoidance This proposal introduces the plan of a research project devoted to the association between a company’s adherence to corporate sustainability reporting and tax avoidance trends. Define and research the concept of corporate sustainability reporting within […]
• Transferring Tax Losses to the Future In addition, due to the availability of an estimated reserve, many people may risk opening a company and then abandoning this business.
• Pros and Cons of Consumption Tax Over Income Tax Unlike the income tax, where the target population is low, focusing on the consumption tax gives the government access to all people, increasing revenues. With the elimination of the income tax system, people are encouraged […]
• The Federal Unemployment Tax Some percent of wages is retained by the employer from the employee’s pay, who then remits the funds to the government on the worker’s behalf.
• History of Tax Morality Theory At the beginning of the 1990s, tax morale drew widespread interest and has since become a fundamental problem in the scholarly investigation of tax compliance.
• Global vs. India Tax and Remuneration Policies Some MNCs use a standard compensation rate, while others depend on the market forces of the host country to determine the compensation of the employees.
• The Food Tax in Oklahoma Articles This article is about the food tax in Oklahoma, one of the few states where this measure exists. In the news about the passage of the food tax ban bill, there is a brief interview […]
• The US Tax Planning Strategy and Reporting Standards The move will require the government to analyze tax implications and determine whether making the tax approach conforms to the method allowed by the standards.
• Exports and Excise Taxes as Critical Powers of the U.S. Congress To summarize, it should be recalled that the powers of the U.S. Among these powers, one of the most important is the administration of excise taxes and the country’s import policy.
• Privatization, Public-Private Partnerships, and Tax Policy in San Diego In the end, the San Diego Administration Government took control of the project and has been able to operate it successfully as a component of the open road system in the County.
• The Laffer Curve: Tax Revenue History & Reforms In the practical sense, the Laffer Curve is a simple graph, which is demonstrated below: In the chart, the far left point on the X-axis represents the 0% tax rate which would result in the […]
• Case Study on Tax Crimes: Distributional Implications of Joint Tax Thus, the above action amounted to tax avoidance since the firm failed to pay the full amount of tax to the United States government.
• Biden’s Push to Increase Tax on the Rich From New York Times The major reason for this news is Biden’s will to increase taxes for the rich to fund his plan of reshaping the economy.
• The Child Tax Credit Program’s Analysis According to the creators of this bill and the research conducted, the CTC reflects the ideological idea of providing as many citizens of the country as possible with the same living standards.
• Article Review on Carbon Tax Policy Whereas the article points out the financial implication of the Canadian government policy on climate change, it failed to appreciate the general ethical benefits that the world will gain if Canada commits to climate change […]
• Tax Effect of Salary Dividends & Cash Withdrawal If Bob chooses to structure his venture as a corporation, it is recommended for him to receive salaries up to the IRS’s highest level.
• Business Charitable Contributions for Tax Purposes For instance, the way a tax is imposed for a sole proprietor is different for a partner in a partnership business.
• The Pink Tax Issue: Economic Discrimination Against Women Opponents of the Pink Tax argue that it denies women of agency and choice by implying that women are susceptible to a marketing strategy that prevents them from selecting cheaper products.
• The Impact of the New Tax Law on Executive Compensation The latter point connects executive compensation and the issue of the new tax law, which affects several aspects of the former.
• Taxes, Public Utilities, and Impact on Households However, despite the direct impact of the levies on the household budgets, taxes are critical in supporting governmental expenditure, including offsetting costs of delivery of public utilities and services, such as road construction and healthcare.
• The Tax Cuts and Jobs Act (TCJA) of 2017 The 2017 tax reform ended up in the first significant changes in the field since the Tax Reform Act of 1986.
• Researching Worldwide Tax Avoidance According to Prosser & Murray, “tax avoidance” is the legitimate use of the taxation system to decrease the amount of tax payable within a regulatory framework.
• The Concept of Interperiod Tax Allocation Under this method, the current income tax of a specific period is considered as the income tax expense of that period.
• Tax Consequences Advice Sue of the Above Transactions The information provided is not sufficient for one to tell if Sue has been receiving rent and if yes, she has been paying her tax.
• The Double Taxation Agreement Between Kenya and the UK 5 Stefan, who is responsible for the daily activities of the company, will receive management fees arising from the operations in Kenya will be taxed in Kenya inline with Article 14 of the agreement that […]
• Tax Research Problem: Mr. Smith Medical Case Study He also incurs maintenance expenses of the pool and other medical expenses, while the existence of the pool increases the value of the home to some extent.
• The Supreme Court’s Internet Sales Tax Decision The added input leads to an increase in products’ prices, making it hard for e-commerce startups to compete with other large-scale retailers and wholesalers.
• The Sale Tax Legislation of Hong Kong This study also explained the provisions of the IRD that relate to the Goods and Services Tax in Hong Kong. Tax administration of a particular country is a significant concern as the issue of development […]
• The Border Security Tax and Violation of the U.S. Constitution One of them is known as “taxation without representation,” and its applicability to the case is conditional upon the attempts of the president to make Mexico pay for the prospective wall construction.
• Estate and Ownership Transfer Tax Policy and Regulations in Connecticut Fairfield Therefore, estate owners should considerably reduce their property taxes according to the tax laws to ensure that those who inherit the estates remain comfortable in the future.
• Specific Tax Measures to Digitalized Economy The formation of the digital economy determines the need for appropriate development and improvement of the processes and mechanisms of state regulation.
• Analysis of Federal Tax Policy According to Page, “Implications of Federal tax policies of significance to farmers are particularly notable in tax burdens, land prices and the ownership of capital assets, the cost of capital relative to labor, the size […]
• Taxation: CPA Tax Software The implementations of the income tax law require the political and legal willpower of those who are in the leadership positions.
• Tax Return Process Analysis Form 1040 is the form of the US Individual Income Tax Return. The next section of form 1040 gives the amount of tax and credits.
• Taxation Law: UK Inheritance Tax For example, in the UK inheritance tax is a tax levied on the assets of the dead and therefore estate tax and inheritance tax are more of the same.
• Tax Research: Ed and Whitney case The taxability of the elemental document that was discovered by use of CCH remedies will be dependent on manifold concerns, encompassing: whether there is a taxable income that is associated with this document and if […]
• Accounting: The Payment of Taxes The payment of taxes for both Rigas and Adelphia with one Adelphia check and the outrageous spending of the company could also be used as a recommendation for the discovery of the case.
• Working Income Tax Benefit in Canada Several measures have been enacted to address the issues of income inequality in the tax system, including the changes in the treatment of capital income, changes in unemployment and the structure of the labor market, […]
• Property Taxes Herb Construction Company This is because the taxes of the property are directly due to the development of the property. Therefore, Herb Construction Company should capitalize interest and property taxes of the hotel under construction.
• Tax Consequences: Result of Selling The tax implication on the shares that Amy intents to dispose depends on two issues: First, whether Amy sells her shares to Beth and Meg or to either Beth or Meg, and secondly, whether she […]
• Deferred Tax Assets and Liabilities This paper seeks to examine whether deferred tax assets and deferred tax liabilities satisfy the definition and recognition criteria for assets and liabilities according to the AASB framework for the preparation and presentation of Financial […]
• Bylaw No. 8370: Downtown Revitalization Tax Exemption The council of the City of Prince George is charged with the mandate of providing a variety of services to residents and inhabitants of the area.
• Australian Income Tax Law Reform on Education Expenses Under the prevailing Australian federal income tax law, stipulated in the provisions of the income tax law, section 8A of the Income Tax Assessment Tax 1936 refutes deductions exceeding $250 of expenses incurred on self-education.
• Progressive Consumption Tax A consumption tax is a duty on goods and services spent by a household. Third, consumption taxes have a wider base, easier to implement as all consumption levels are taxed and it is considered a […]
• Taxation: Income and Corporation Tax in UK In 2006 for example, the percentage of the national income absorbed by tax in the UK averaged those of the developed countries.
• New Tax Proposals: Perry Tax Plans Indeed, one of the outstanding attributes of this tax plan is that it attempts to level down all major tax deductions. The good element in this tax plan is that it brings about total change […]
• Factors That Should Take Into Account When Designing a Tax System to Finance Public Expenditure The tax collected is principally used to finance the expenditure of the government, for instance, paying of government officials and provision of essential services to the residents of the country.
• Tax Treatment of Attorney Fees During the pendency of her appeal in the court of law, the Texas County changed the zoning law permitting two residences per acre as against the original law of only one residence per every two […]
• Legal Costs of Acquiring a Capital Asset: Tax Problem Analysis In 2010, she appealed the decision to the Texas County Board of Supervisors challenging the County’s zoning law. Is the attorney fee incurred in the process of challenging the appraisal of the land tax deductible?
• Taxable Events and Complexity of the Tax System Arguments in favor of corporate formations as taxable events: Taxable events refer to financial transactions that are likely to lead to tax consequences.
• Taxation Law: Tax and Fees Paid to the Attorney The tax of the $11,000 fees paid to the attorney by Sarah is a fixed amount hence no deductions will be made on the value.
• China Looks at Introducing Tax on Foreign Currency Transactions Even though the overall outflow of foreign capital slowed down, there is still the danger to the economic wellbeing of the country.
• Tax Eligibility and Disability Payment Another reason is that the injury he suffers occurred during his service in the army as an employee of the state.
• Individual Income Tax & Home Mortgage Interest Deduction To ease the burden of taxation on the citizens, the United States Congress included the deduction for home mortgage interest in the internal revenue code.
• Tax Research Memorandum for Lunar Corporation Further, Mo wants to write off the loans as a bad debt expense on the returns for the personal tax. Mo is a shareholder and an employee of the company.
• Taxpayers’ Reaction to Payment of Tax Thus, taxpayers’ reaction to payment of taxes should focus on tax compliance and tax evasion in order to understand underlying behaviours that influence tax payment and evasion and get insights on such reactions.
• Trade Groups Identifies Medical Device Makers Passing on Federal Tax If higher pricing is illegal in the context of the new taxation policy for all organizations and importers of medical devices, it implies that they need to look for alternative ways of recovering the costs.
• Offshore Tax Structures and Foreign Exchange Regulations In this paper, the researcher seeks to determine the offshore tax structures and foreign exchange regulations that will affect the decision to take the Venezuelan boulevards into the international market.
• American Tax Code Analysis Throughout the article, the authors revolve around the desire to push the conversation forward bearing in mind that it is long overdue. The energy sector is the latest target in the proposed White House budget […]
• Corporate Tax to Grind In an effort to eliminate the negative impacts associated with tax avoidance both to the corporation and the overall economy, the article highlights some of the efforts that countries are making.
• Taxation: The Australian Carbon Tax According to Bourdieu’s school of thought, economic capital is the total sum of material objects that a person possesses. Carbon taxes indicate these costs, and they have the capacity to minimise inequalities from forms of […]
• Financial Operation Within Tax-Exempt Country This means that the test results obtained cannot help to explain the capital structure of companies in tax-exempt countries that still developing.
• Tax Periods and Method. Organization and Summary The main source of income / revenue in this business will be offering of SEO services to website owners. Einstein Web Solutions is committed to provision of SEO services that will raise the online presence […]
• Tax-Deductible Losses in the United States After the end of the civil war, the need for federal revenue declined considerably, and the government officials thought that abolishing the income taxes would be a fair approach to relieve the citizens.
• Worldwide Tax versus Territorial Tax The main distinction between the United States’ tax system and that of most countries is the manner in which the earnings that are made in foreign countries are handled when they are repatriated back to […]
• Researching Tax in the United States The defensible strategy for the client is based on the six steps in the tax research process namely establishment of facts, identification of issues, location of the authority, evaluation of the authority, development of conclusions […]
• Tax Effects of Various Methods of Forming a Corporation The possible methods are the distribution of the assets to the partners who are expected to contribute the assets to the corporation; the method of transferring the assets to the corporation directly; and the method […]
• Individual Income Tax Gains due the cancellation or sale of a life insurance policy before the death of the insured are subject to taxation because the tax exemption on proceeds from life insurance applies upon the death of […]
• Taxation: Tax Compliance The approach is relevant for determining the undisclosed income since it involves assessing the tax accountability by examining the financial performance of a taxpayer from assortment of sources outside the declaration of the taxpayer and […]
• Federal Income Taxation: Tax File Memorandum It is within this layover moment that Mark takes a 4-hour nap in the ferryboat Is the cost of meals Mark purchased while on his usual rounds deductible?
• Australia’s Car Fringe Car Tax Benefits In May 2011, the federal government implemented some changes to the income tax laws and one of the areas that was affected was the car fringe benefit calculations and the take home pay of employees.
• Ethical Standards for Tax Professionals She is entitled for tax deduction if the equipment purchased is for producing income for the business and in this case the equipment has to be capitalized in the year of purchase.
• Australia Corporate Tax on Income The rate on the income for the tax period 2009/2010 is 30%. Replacement value is the price to be paid in future for the stock.
• Canadian Income Tax Return For instance, if an employee uses a motor vehicle for both corporate and private purposes, he/she should distinguish between these issues and count only the kilometers passed on business while the total amount of kilometers […]
• Discriminatory Tax Provisions But the establishment of a uniform tax regime to implement the principle of freedom of movement of goods as one of the four fundamental freedoms for the entire region has not been smooth and the […]
• Stock Share: Tax on Transfer Gain It is important to note that according to the Special Law for the Promotion of Venture Business, the new technology investment company is not considered registered.
• Income Tax Deductions Issues According to Fishman, income tax is the tax levied on the incomes of businesses both corporations and other legal entities and on the income of individual citizens of a country.
• Business Ethics: Tax Scamming Of course, in viewing the problem ethically, small business whose incomes suffer from abusive taxations, as their main goal is to justify the inputs made by investors, to produce the outputs for the customers and […]
• Tax Planning for Low-Income Taxpayers The definition of family in the family trust selection regulations will be changed to restrict lineal successors to children or grandchildren of the test persons or the test someone’s spouse.
• Pros and Cons of Regressive Tax Policy in Texas Hence, the Texas case becomes exceptionally peculiar in the context of taxation, as it appears to be a part of a broader discussion.
• An Existing Obesity Crisis: A Sugar Tax? Tirado agrees that the problem of obesity and, particularly, the issue of excessive sugar consumption, exists but the current measures and methods do not address the root of it.
• COVID-19 Effect on Global Tax Collections The emergence of the digital economy has caused confusion concerning how tech companies should pay their corporate taxes. The Global Tax Project of 2013 seeks to address these issues to avoid a patchwork of national […]
• Strategies of Tax Avoidance This paper aims to dwell upon several issues, including previously mentioned problems along with the use of the Double Irish and the Dutch Sandwich by Google, Google’s negotiation with the Internal Revenue Service, and Microsoft’s […]
• Zero Personal Income Tax in the US Thus, the primary source of tax income for Saudi Arabia is the taxation of various types of businesses. The authors went on to theorize that the tax system in general and tax rates for both […]
• Opioid Epidemic and Budget Losses in Tax Revenue The authors provide the estimates of the budget losses in tax revenue associated with opioid use disorder. The authors also claim that the investment in the prevention and treatment of substance abuse disorders can mitigate […]
• Snack Tax as an Effective Food Policy This is because the Massachusetts Food Policy Alliance abides in the contents and provisions of the Toronto Food Policy. In conclusion, I strongly believe that effective food policy can impact the abilities of governments to […]
• Border Tax Adjustment and Greenhouse Gas Emissions With regards to this, the short-term effect of the BTAs is that they will create equal competition conditions in the world market, while the long-term one is that the BTAs will contribute to the achievement […]
• Tax Money Usage on Military Spending Issue The fact that America won the Cold War and defeated the Soviets is taken as a vindication by the American leaders of the need to continue military spending.
• Obama’s Tax Relief Plan Analysis The following graph outlines the proposed tax cut relief plan in detail and it would be analyzed in terms of the effect that it has had on the economy and it’s bearing on the American […]
• Efficacy of the Taxes Act 2003 This paper critically examines the efficacy of the Taxes Act 2003, passed by former President Bush by cutting personal taxes and depreciation rates, in order to create more incomes and thus increase consumer spending, leading […]
• President Bush’s Tax Cut Policies The impact of the tax cuts on the high-income households, the middle-income households and the low-income households have been assessed. Taylor argues that the tax cut policies of President Bush have minimized the amount of […]
• Should Tax Laws Be Reformed to Encourage Saving? Because of the lack of honesty by taxpayers, there is always a shortfall of about 300 billion dollars compared with the amount of tax owed to the federal government.
• Accounting for Sales Tax Revenue in Florida State The Florida State Department of Revenue has the responsibility of administering revenue laws of the state to its citizens as well as the laws that are related to the inspection of the books of accounts […]
• Tax Law in Accounting Thus, it is not surprising to see that the higher the income of the individual the higher would be share in taxes. Similarly, difference in net income between financial accounting and tax accounting could be […]
• Approaches of Different Tax Systems The advantage of National sales tax is that it is not a direct tax and accordingly the taxpayers may not feel that as a cut from their income is being made directly.
• Carbon Tax in Norway & Denmark: Economic Analysis In the long term, carbon tax can make the use of alternative energy sources the new norm and set the standard in stone.
• Tax Authority’s Effectiveness and Implications Apply the provisions of tax treaties in a fair and consistent manner; promote the fair sharing of taxing rights in tax treaties and the development of domestic laws; not promote or facilitate tax evasion or […]
• Ecology of Commerce: Green Taxes The Ecology of Commerce is a critical analysis of the way we conduct our business and our society today. This will provide incentives for businesses to produce things in an environmentally sound way, and it […]
• Internal Revenue Service in Tax Administration This is an analytical as well as empirical study with a view to exploring the deficiencies and impediments in the way of effective operation and management of the Internal Revenue Service.
• Lomanno: Tax Law and Court Rulings Report The second fact is that the husband of a petitioner did not have the permission to sign her name to income tax in the years that are discussed and there was also no approval to […]
• The Provision of the Information on Tax Treatments The complexity of this framework might be confusing for people and presuppose some difficulties with the determination of various types of payments that are obliged to do.
• How to Tax the Digitalized Economy As such, the company has to pay fees twice, which results in a significant economic burden, increased prices to compensate for the loss and a general slowing of business growth.
• Property Taxes and Assessment System The government should consider not only the current value of the property in the area and state of the evaluated object but also the term of ownership to distribute taxes equitably.
• Sweden’s vs. Ireland’s Tax Policy In this regard, it can be expressed differently, noting that in Sweden, there is no tax on the property of individuals in its classical sense.
• Tax Policies in Sweden and Ireland The tax burden on the economy is more significant in Sweden than in Ireland, and the rules of fiscal laws are more stringent in the Scandinavian country, although its self-regulation is more advanced.
• Microeconomics: Cigarette Taxes and Public Smoking Ban The problem of passive smoking will be minimized when the number of smokers decreases. It is agreeable that the meager incomes of such families will be used to purchase cigarettes.
• The Political Stream: New Tax on Sweetened Beverages We delegate our rights to the government, including the local government of San Francisco, so that they can perform the measures that are beneficial to us.
• Tobin Tax for the United Kingdom and United States The reason is that the commission has put it clear that the financial transaction tax will not only be implemented to financial institutions that are within the FTT region.
• Swobodaville City’s Tax Revenues Most of the tax rates are imposed by either the central government or the local authority. When the income tax rates are set locally, there is a tendency for the authority to offer lower tax […]
• Federal Government’s Tax Spending: Rules and Limits The article called “Federal employees ask taxpayers to buy them personal items” posted on The Washington Examiner news portal by Sarah Westwood discusses the areas of expenditures of the federal employees and the prohibitions concerning […]
• International Tax Havens and Impact on Arizona and World The study will be focusing on examining the impact of international tax havens on Arizona and the world, specifically the international financial market, which in turn has the capacity to affect the agribusiness environment, its […]
• “Tobacco Companies Elude Tax Increase” by Matt Apuzzo In this work, some economic models will be considered in order to understand the intentions of the author of the article “Tobacco Companies Elude Tax Increase” and clear up whether the information presented is reliable […]
• Income Tax Breaks and Housing for the Elderly This policy was formulated in 2002 to cater to the elderly as it had been found that the majority of them suffered from fall-related injuries.
• Corporate Tax Assignment in the UK and the US It is noteworthy that companies-residents of countries that have established income tax treaties with the US are only subjected to taxation “only to the extent the income is attributable to a permanent establishments in the […]
• New Tax Reform of 2017 in the United States The paper consists of two parts: the essence of the reform and its perception by various social and political stakeholders will be summarized, and then the reform will be investigated in the context of the […]
• Deferred Tax Assets and Future Payments Study The author also establishes the significance of the research question, explaining that determining the presence of a strong association between deferred taxes and future tax payments could be used to improve the current financial accounting […]
• The Importance of Tax in Our Life A critical view of the tax reveals that its intention was not to boost health outcomes for the citizens of Cook County, but to help the administration in raising about $1.
• Repealing Soda Tax: Pros and Cons The article titled “Chicago’s Soda Tax is Repealed,” published by The Economist on October 13th, 2017, celebrates the repeal of the infamous soda tax, which received large amounts of criticism from both the soft drink […]
• Republican Tax Rewrite: Helps Some, Hurts Others The purpose of the piece is to explore the consequences of the recent tax rewrite, pushed by the Republicans. An excellent alternative to the government’s actions, in this case, would be to involve the public, […]
• Tax Reform in the United States Furthermore, the adoption of the Consumption Tax as the foundation for the current fiscal system will encourage the residents of the United States to change their buying behavior.
• Corporate Tax Rates and Project Valuation In this paper, the influence of corporate tax rates and the importance of project valuation, cash flows, and risk analysis will be discussed.
• Legal Marijuana Market Analysis and Taxes Impact Consequently, the primary goal of this paper is to understand the impact of taxes on the financial stability of the market for legal marijuana with the help of the law of supply and demand and […]
• Tax Lien as a Car Purchasing Hindrance In case one is buying a house or a car and the tax lien is a hindrance to the purchasing process the Taxpayer Advocate service should be contacted for immediate action to be taken towards […]
• US Corporate Taxes Improvement and Alternatives The repatriation process will also increase the total US income; since many companies will relocate, back home and their tax revenues will benefit the country.
• American Estate Tax, Laws and Ways of Minimization The fair market value of the estate is adjusted with the amount of related allowable deductions to obtain the value of the net value of the Estate.
• Value-Added Tax in the United Arab Emirates The discovering of the oil sources transformed the UAE to the economically powerful country; however, the other side of the problem is that oil and gas made the UAE dependent from the sources and can […]
• Drug Legalization: Increased Taxes v Health Issues A brief analysis of the problem shows that legalisation of drugs is an efficient and even necessary measure to address the problem.
• UAE Tax Policy Analysis Put back on the blue hat and make recommendations
• Effects of Taxes and Economic Incentives on Business In spite of the wide array of these elements, analysts argue that taxes play the most critical role in influencing the location choices. In this paper, the author will assess the impacts of taxes and […]
• The “Waist Banned” Article – Taxes on Junk Food On the other hand, the article describes the possibility of a failure in the projected effects of taxation on junk foods because of the likelihood of junk food addicts to forego expenditures of important foods […]
• Taxes on Alcohol and Cigarettes as a Healthcare Costs According to the Senate Committee mandated to oversee the department of finance, the cost of managing diseases related to liquor and cigarettes in the next ten years will be over $1.
• The Strategy of Toyota and H&R Tax Service As such, the key to success as well as prolonged existence in the market calls for the organizations to establish a tradition that ensures the development of modern initiatives, training and the application of new […]
• Tax Shelter and Offshore: Control and Investment From this point, the long-term investment can be discussed as the effective tax shelter method to reduce the taxable income and tax payments.
• Liberty Tax Services Company Analysis This essay describes an interview conducted to establish the reasons why the management of this company decided to ignore all norms and jokingly use phrases that seem to belittle the quality of services offered by […]
• Federal Tax Law: Implications of Replacement The integration of the federal tax rate would improve the government’s capacity to ensure equity in the administration of the tax law. Replacing the federal income tax rate would contribute to considerable promotion in the […]
• Increasing Sin Tax for Increasing Costs of Medical Care Should The United States Federal Government increase “sin taxes” on alcohol and tobacco to help pay for the increasing costs of medical care?
• VAT Versus Flat Tax Versus More Progressive Tax On the other hand, progressive tax is the form of tax where tax rate varies with income. In this case, the VAT tax may reduce the level of aggregate demand in the country.
• Need of Tax Cuts However, in the long term, a tax cut is speculated to have macro-economic benefits if the taxpayers use the supplementary income they get wisely, and at the same time, the governments adjust well to its […]
• University Students Should Not Pay Tax The government stepped in and tried to even out the disparities in university education that are as a direct result of income differences between students.
• Taxes and Education: A Cooperation That Went Awry By means of comparison, logical evaluations, social references, and a number of jeers in the text, the author chooses a kind of angry tone of writing to prove how irrational and unfair the attitude of […]
• Hollywood Taxes for the Film Industry The article “Hollywood Asks California to cut Taxes for the Film Industry” discusses a petition launched by Film Works aimed at convincing the state of California to implement tax cuts for the film industry.
• Taxes Effects on Goods and Services On the other hand, if the elasticity of demand is higher than the elasticity of supply for a given commodity, suppliers will have to bear the burden of the tax alone or pay the higher […]
• Property Tax Role in a Developing Country
• Tax Law Sources: Substantial Authority and Courts
• Organizational Change Project “Fat Tax” in Denmark
• Effectiveness of Carbon Tax in Environmental Sustainability
• Tax Equity in Countries Economy
• Best Tax Preparation Office in Tampa, Florida
• Mineral Resource Rent Tax Policy
• Using Taxes to Address Traffic Safety Problems in Oman
• Impacts of the Implementation of Australia’s “Carbon Tax”
• Bush Tax Cuts Debate
• Taxes, Capitalism, and Democracy: Karl Marx vs. Plato
• Tax Cuts in Keynesian Economics
• Carbon Taxes in Environmental Protection
• Income Taxation in Canada
• Putting Out the Fires: Will Higher Taxes Reduce the Onset of Youth Smoking?
• State Management of Taxes and Policies
• Inflation Tax – Printing More Money to Cover the War Expenses
• Australian Taxation: Minerals Resource Rent Tax
• Carbon Tax Advantages and Disadvantages in Australia
• The Mineral Resource Rent Tax in Australia
• Fixing Illinois’ Taxation Mess
• Exempted From Paying Taxes: International Students Who Are Not Working
• Self Managed Super Fund: Superannuation and Tax
• Tax Hikes and the 2011 Economic Collapse
• Fraudulent Accounting and Tax Evasion
• Legal and Illegal Tax Shelters
• Roles of Property Tax
• Effect of tax on Vietnamese hangers
• Economic Effects of Tax Reform
• Tax Evasion in Egypt
• Tax Avoidance Legal and Illegal Ways
• The Evaluation of Tax Reform Strategies in the United States
• The raise of Taxes at the United States
• We Should Use Tax Money to Enforce Mandatory Drug Treatments on Drug
• U.S. Corporate Tax Havens
• The Issue of Huge Taxes
• The Internal Revenue Service Uncovers Tax Fraud with a Data Warehouse
• Government Spending and Tax Legislation Signed by the President
• Welfare Expenditure Reduction: Obama’s Federal Worker “Tax”
• Relationship Between Budget Deficits and Tax Cutting
• Tax efficient financial planning
• Fair Tax and Laffer Curve
• The Significance of Lower Taxes to the average Canadian Citizen
• Budgeting in USA: Property Tax
• How tax cuts help revive the economy
• Environmental Management: Green Taxes
• American Tendency of Rising Taxes
• Australian Goods and Services Tax System
• The Fat Tax Concept
• Are Capital Taxes Racing to the Bottom in the European Union?
• Does Firm Heterogeneity Impact the Effectiveness of Carbon Taxes?
• Why Are Property Taxes Important for Local Communities?
• Can Border Carbon Taxes Fit Into the Global Trade Regime?
• How Do Taxes Affect Interstate Migration?
• Who Benefits Most From Property Assessment Taxes?
• Are Consumption Taxes Preferable to Income Taxes for Preventing Macroeconomic Instability?
• Does Social Trust Increase Willingness to Pay Taxes to Improve Public Healthcare?
• Can Green Taxes Save the Environment?
• How Do Tax Policies Affect Individuals and Businesses?
• Why Doesn’t the US Include Sales Tax in Prices?
• Should Euro Area Countries Cut Taxes on Labor or Capital in Order to Boost Their Growth?
• Are Differentiated Carbon Taxes Inefficient?
• How Do Capital Taxes Harm Economic Growth?
• Can Property Taxes Reduce House Price Volatility?
• Would People Rather Pay Taxes or Trade Taxes to Pay for Environmental Goods?
• Are Environmental Taxes Affected by Legislatures’ Ideological Positions?
• How Do Major Local Taxes Affect Private Employment?
• Can Redistributive State Taxes Reduce Inequality?
• Are Small Business Owners More Successful in Avoiding Taxes?
• What Is the Most Important Tax Used at the Local Level?
• Can Taxes Drive Agglomeration While Approaching the Global Economy?
• How Effective Are Environmental Taxes in the Petroleum Industry?
• Are Soft Drink Taxes an Effective Mechanism for Reducing Obesity?
• Should the Government Increase Taxes on Oil to Encourage More Public Transport Use?
• What Are the Ways to Save Income Tax in India?
• How Do the Wealthy Minimize Their Tax Burden in the U.S.?
• Are Taxes Credits Effective in Developing Countries?
• How Do Taxes Affect the Incentive to Invest in New Intangible Assets?
• Could Higher Taxes Increase the Long-Run Demand for Capital?
• The Impact of Taxation on Investment Rates
• Tax Havens: Strategies and Consequences of International Taxation Avoidance
• Evaluation of Profit Shifting in Corporate Taxation
• Use of Tax Incentives in Promoting Adoption of Renewable Energy
• How Tax Policy Affects Small Business Growth and Entrepreneurship
• Tax Compliance and Behavioral Economics
• Wealth Taxation’s Feasibility in Addressing Income Inequality
• Global Efforts to Tax Digital Economy Transactions
• The Laffer Curve and Optimal Tax Rates
• Tax Treaties, Double Taxation, and Taxation Rights Between Countries
• Green Taxation Policies and Environmental Sustainability
• Foreign Direct Investment Inflows and Taxation
• Value-Added Tax and Consumption Taxes: Different Models
• Property Tax in Funding Local Services
• The Challenges of Tax Enforcement in Developing Countries
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Home | Research Topics

Top 100 Taxation Research Topics in 2024

• The impact of tax policy changes on economic growth.
• Comparative analysis of tax systems in developed and developing countries.
• Evaluating the effectiveness of tax incentives for small businesses.
• The role of taxation in promoting environmental sustainability.
• Tax evasion and its implications for government revenue.
• Analyzing the impact of digitalization on tax administration.
• Assessing the fairness of progressive taxation.
• The role of tax planning in minimizing corporate tax liabilities.
• Tax compliance behavior among individuals: A psychological perspective.
• The effects of tax reforms on income inequality.
• Evaluating the impact of tax credits on renewable energy adoption.
• Cross-border taxation issues in the era of globalization.
• The relationship between tax rates and foreign direct investment.
• The impact of taxation on innovation and technological advancements.
• Examining the concept of a flat tax and its implications.
• Taxation and corporate social responsibility: A case study approach.
• The role of taxation in shaping consumer behavior.
• Tax implications of e-commerce transactions.
• Analyzing the effects of property taxes on real estate markets.
• Taxation challenges in the gig economy.
• The role of taxation in healthcare funding.
• Taxation and the nonprofit sector: A comparative analysis.
• The impact of tax policy on housing affordability.
• Taxation of multinational corporations: Issues and solutions.
• The influence of political factors on tax policy changes.
• Taxation and economic development in emerging markets.
• The role of taxation in addressing income inequality.
• Taxation and gender equality: An examination of gender-based tax policies.
• The effects of tax competition among countries.
• Taxation and financial markets: A case study of stock market behavior.
• Analyzing the impact of value-added tax (VAT) on consumer spending.
• Tax implications of cryptocurrency transactions.
• Taxation and corporate governance: A study of board decision-making.
• The effects of taxation on small and medium-sized enterprises (SMEs).
• Taxation and foreign aid: Exploring the relationship.
• The impact of tax audits on compliance behavior.
• Taxation and economic recessions: Lessons from historical data.
• Analyzing the role of tax havens in global tax planning.
• Taxation and entrepreneurship: A longitudinal study.
• The effects of tax policy on cross-border trade.
• Taxation of intellectual property: Issues and challenges.
• The role of taxation in poverty alleviation programs.
• Taxation and innovation in the pharmaceutical industry.
• The impact of tax treaties on international business transactions.
• Tax implications of employee benefits and perks.
• The role of taxation in shaping corporate social responsibility initiatives.
• Taxation and sustainable development goals (SDGs).
• Analyzing the impact of tax deductions on charitable giving.
• Taxation and the sharing economy: A case study of ride-sharing services.
• The effects of tax policy on foreign aid effectiveness.
• Taxation of e-sports and online gaming revenue.
• The role of taxation in shaping consumer choices in the food industry.
• Taxation and corporate ethics: A case study approach.
• The impact of tax policy on real estate investment trusts (REITs).
• Taxation and the informal economy: A case study of street vendors.
• Analyzing the effects of tax policy on business relocation.
• Taxation and financial inclusion: A study of banking services.
• The role of tax policy in shaping income distribution.
• Taxation and the digital economy: Challenges and solutions.
• The effects of tax policy on the gig economy workforce.
• Taxation and public opinion: A survey-based analysis.
• Analyzing the effects of tax holidays on economic development.
• Taxation and the arts: A case study of cultural organizations.
• The impact of tax policy on foreign direct investment in developing countries.
• Taxation and corporate risk management: A case study approach.
• The role of taxation in promoting renewable energy adoption.
• Taxation and the aging population: A study of retirement income.
• Analyzing the effects of tax policy on cross-border mergers and acquisitions.
• Taxation and economic resilience: A study of post-disaster recovery.
• The impact of tax policy on the pharmaceutical industry.
• Taxation and digital currencies: A case study of Bitcoin.
• Analyzing the effects of tax policy on income mobility.
• Taxation and the circular economy: A sustainability perspective.
• The role of tax incentives in promoting research and development.
• Taxation and corporate philanthropy: A case study approach.
• Analyzing the effects of tax policy on income distribution in developing countries.
• Taxation and employee motivation: A study of performance-based incentives.
• The impact of tax policy on entrepreneurship in developing countries.
• Taxation and corporate fraud: A case study approach.
• Analyzing the effects of tax policy on cross-border trade in services.
• Taxation and economic resilience: Lessons from the COVID-19 pandemic.
• The role of taxation in shaping technology adoption in developing countries.
• Taxation and financial stability: A study of banking regulations.
• Analyzing the effects of tax policy on cross-border investments.
• Taxation and corporate governance: A study of executive compensation.
• The impact of tax policy on the real estate market: A case study of housing bubbles.
• Taxation and income inequality in the healthcare sector.
• Taxation and corporate restructuring: A case study approach.
• Analyzing the effects of tax policy on innovation in the automotive industry.
• Taxation and the gig economy: A study of platform workers.
• The role of taxation in promoting sustainable tourism.
• Taxation and the music industry: A case study of streaming services.
• Analyzing the effects of tax policy on income mobility in developed countries.
• Taxation and the sports industry: A case study approach.
• Taxation and social entrepreneurship: A study of impact investing.
• The impact of tax policy on real estate development in urban areas.
• Taxation and the informal labor market: A case study of day laborers.
• Analyzing the effects of tax policy on income inequality in urban vs. rural areas.
• Taxation and the fashion industry: A case study of luxury brands.
• The role of taxation in shaping consumer behavior towards sustainable products.
• Taxation and the film industry: A case study of film production incentives.
• Analyzing the effects of tax policy on cross-border e-commerce.
• Taxation and income inequality in the technology sector.
• Taxation and the energy sector: A case study of renewable energy projects.
• The impact of tax policy on innovation in the biotechnology industry.
• Taxation and disaster recovery: A case study of post-natural disaster tax relief.
• Analyzing the effects of tax policy on income inequality in the education sector.
• Taxation and the hospitality industry: A case study of hotel taxes.
• Taxation and income inequality in the arts and entertainment sector.
• The role of taxation in shaping consumer behavior towards sustainable fashion.
• Taxation and the video game industry: A case study of digital goods taxation.
• Analyzing the effects of tax policy on income mobility in the healthcare sector.
• Taxation and income inequality in the agricultural sector.
• Taxation and the pharmaceutical industry: A case study of drug pricing.
• The impact of tax policy on innovation in the artificial intelligence sector.
• Taxation and disaster resilience: A case study of tax incentives for disaster-proof buildings.
• Analyzing the effects of tax policy on income inequality in the technology sector.
• Taxation and the aviation industry: A case study of airline taxes.
• Taxation and income inequality in the transportation sector.
• The role of taxation in shaping consumer behavior towards sustainable travel.

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20 Tax Dissertation Topics to Be Useful for Your Audience in the Future

The life of students is complicated thanks to different kinds of academic assignments. They are forced to write different writing tasks. Probably the toughest challenge they are to face is to write a dissertation.

A dissertation gives the opportunity to obtain either a degree or the professional qualification. Accordingly, the requirements for this specific piece of writing are really high. There may appear a lot of obstacles when performing this assignment. The specification of a discipline plays an important role as well.

For instance, you may be assigned to write a dissertation about taxes. This is a very complicated process, which requires great knowledge, a proper command of the discipline, and the developed writing skills. One of the most important things you are to do is to choose one of the tax dissertation topics that will be of much use for your audience. If choosing the wrong topic, you may fail to complete this assignment properly. Many students choose pretty common and boring topics. In the case, you really wish to succeed with this significant piece of writing select a relevant and essential problem and try to make the decent study.

Please, make allowances for 20 tax dissertation topics, which will make your research creative and striking. You can choose out of the following offers: 1. Health Insurance Tax Peculiarities in the USA 2. The Main Aspects of the Alternative Minimum Tax (AMT) 3. Taxation Policy and Administration in Developing Countries 4. International Tax Treaties and Their Functions 5. The Main Issues of Taxpayer Rights 6. Energy and Environment Taxes in Canada 7. Lottery and Gambling Taxes Differences in the USA and Canada 8. Value-Added Tax (VAT) vs. Sales Tax: The Main Indications 9. Human Rights in Tax Policy 10. Tax Status of Nonprofit Businesses 11. The Historical Development of Taxation in Europe 12. The Influence of Taxation on Big and Small Businesses: Crucial Differences 13. In What Way Do Taxes Reinforce the Developing Economies? 14. The Consequences and Evidence of Tax Evasion and Avoidance 15. How Does the Budgeting Affect the Tertiary Institution Management? 16. The Importance of Taxation in Australia 17. In What Way Can the Taxation System Reinforce the Growth and Promotion in African Countries? 18. How Does the Intellectual Capital Affect the Growth and Development of Huge Enterprises with Examples of Microsoft and Apple? 19. The Significance and Role of Audit Committees in China and South Africa: Similarities and Differences 20. The Most Interesting Peculiarities of the Tax System in the United States of America Consider these topics. They are pretty specific and interesting. The choice of these or some similar topics is a huge advantage for any student. You will have to work them out. Notwithstanding, they have some room for thinking. You will not be limited by the choice. Do not choose boring topics. Step out of the crowd with your creativity and effective choice of really important and intriguing topics. Use one of the mentioned above ideas or think of something similar to them. This will bring you a lot of advantages and high grades if you fulfill them properly.

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Our  Center for Federal Tax Policy ,  Center for State Tax Policy , and  Center for Global Tax Policy each produce timely and high-quality research and analysis that influences the debate toward economically principled tax policies. Our experts are continuously  analyzing  the day’s most relevant tax policy topics and are relied upon routinely for presentations, testimony, and media appearances on tax issues spanning every level of government.

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The 2021 tax year was the fourth since the Tax Cuts and Jobs Act (TCJA) made many significant, but temporary, changes to the individual income tax code to lower tax rates, widen brackets, increase the standard deduction and child tax credit, and more.

Expiring TCJA Tax Provisions in 2026 Would Produce Substantial Tax Hike across the U.S.

At the end of 2025, the individual tax provisions in the Tax Cuts and Jobs Act (TCJA) expire all at once. Without congressional action, most taxpayers will see a notable tax increase relative to current policy in 2026.

Americans Are Still Paying for the Trump-Biden Tariffs

If reelected, President Trump would drastically escalate the trade war he started during his first term. But what often goes unnoticed is President Biden’s role in continuing Trump’s first trade war. In fact, more tax revenue from the trade war tariffs has been collected under Biden than under Trump.

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Carbon Taxes in Europe, 2024

23 European countries have implemented carbon taxes, ranging from less than €1 per metric ton of carbon emissions in Ukraine to more than €100 in Sweden, Liechtenstein, and Switzerland.

Reining in America’s $3.3 Trillion Tax-Exempt Economy

For over a century, lawmakers have exempted politically favored organizations and industries from the tax code. As a result, the tax-exempt nonprofit economy now comprises 15 percent of GDP, roughly equal to the fifth-largest economy in the world.

Local Income vs. Sales Taxes: Which Is the Better Source of Local Revenue?

To stay competitive in an increasingly mobile post-pandemic world, states and localities must learn from the tax policy successes and failures of their neighbors and communities across the nation.

Beer Taxes by State, 2024

Different layers of taxation on production and distribution combine to make up about 40 percent of the retail price of beer.

Capital Cost Recovery across the OECD, 2024

To recover from the pandemic and put the global economy on a trajectory for growth, policymakers need to aim for more generous and permanent capital allowances. This will spur real investment and can also contribute to more environmentally friendly production across the globe.

Tax Burden on Labor in Europe, 2024

To make the taxation of labor more efficient, policymakers should understand the inputs into the tax wedge, and taxpayers should understand how their tax burden funds government services.

A Comparison of the Tax Burden on Labor in the OECD, 2024

Governments often justify higher tax burdens with more extensive public services. However, the cost of these services can be more than half of an average worker’s salary.

Simplifying Saving and Improving Financial Security through Universal Savings Accounts

Universal savings accounts would boost savings for low-income households, allowing them to better withstand economic shocks, such as pandemics and recessions, and plan for major expenses, such as an expanded family, education, and housing needs.

Distilled Spirits Taxes by State, 2024

Newer products like spirits-based hard seltzers and ready-to-drink cocktails have fueled growth, while also blurring the lines of a categorical tax system. The result has been a spirited competition throughout the alcohol industry for market share, including calls to reform tax policy.

Overview and Analysis of the Impact of Marginal Taxes on High Incomes in the European Union

The recent push to increase taxes on the wealthy has gained significant traction across Europe. This report highlights the obstacles and complex interplay between tax policy and economic behavior, suggesting that simply raising tax rates on the wealthy might not yield the intended social benefits.

How the Section 232 Tariffs on Steel and Aluminum Harmed the Economy

The Section 232 tariffs on imports of steel and aluminum raised the cost of production for manufacturers, reducing employment in those industries, raising prices for consumers, and hurting exports.

Net Operating Loss Carryforward and Carryback Provisions in Europe, 2024

Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.

Trade Tax Rates in Germany

Varying local trade tax rates impact business investment and local government revenue across Germany’s municipalities.

Gross Receipts Taxes by State, 2024

Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.

Digital Services Taxes in Europe, 2024

About half of all European OECD countries have either announced, proposed, or implemented a DST. Because these taxes mainly impact U.S. companies and are thus perceived as discriminatory, the United States responded to the policies with retaliatory tariff threats, urging countries to abandon unilateral measures.

Digital Taxation around the World

The outcome of the digital tax debate will likely shape domestic and international taxation for decades to come. Designing these policies based on sound principles will be essential in ensuring they can withstand challenges arising in the rapidly changing economic and technological environment of the 21st century.

Throwback and Throwout Rules by State, 2024

States have generally tried to encourage capital investment. Throwback and throwout rules are an unfortunate example of penalizing it.

Estate, Inheritance, and Gift Taxes in Europe, 2024

As tempting as inheritance, estate, and gift taxes might look—especially when the OECD notes them as a way to reduce wealth inequality—their limited capacity to collect revenue and their negative impact on entrepreneurial activity, saving, and work should make policymakers consider their repeal instead of boosting them.

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Taxation: An Interdisciplinary Approach to Research

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Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have developed in law, economics, accounting, political science, and social policy. Its authors then go to introduce an inter-disciplinary research approach to taxation research. Effective approaches to research problem definition and research method choice are outlined by leading authors in their fields, and topical studies provide bibliographic surveys of specific areas of tax research. The book provides suggestions of topics, readings, and approaches that are intended to help the new researcher choose ways to begin their tax research. Written by a group of international experts, this book will be essential reading for new researchers in the tax field, including PhD students; for existing researchers wishing to broaden their understanding of taxation; for policymakers wanting to gauge where the leading edge of current tax research lies; and for tax practitioners interested in scholarly contributions to their field of practice.

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Guide to Researching US Tax Policy

General tips, ask your professor, general guides to choosing a topic, browse cilp, ssrn, or bepress, newsletters, circuit splits, blogs & web resources, table of contents.

• Finding Books
• Congressional Research Service Reports
• Finding Articles
• Finding Statutes
• Legislative History & Bill Tracking
• Finding Cases by Headnote
• Federal Administrative Law
• Web Resources
• Evaluating Sources
• Decoding Abbreviations
• Bluebook Citation 101 -- Academic Format
• Citation Management Services
• Law Student Guide to Identifying & Preventing Plagiarism
• Law Library Useful Links
• Accessing Databases & E-Resources
• Get Help & About the Author

If this is for a seminar class, you will want to consult with your professor about what is required from you. Some faculty prepare a list of topic ideas. When choosing a topic, keep the following things in mind: 

(1) choose something you find interesting since you will be spending a large amount of time living with this topic;

(2) think carefully about the scope of the topic – avoid overly broad or general topics as well as topics that are too narrow; and

(3) write about something new or look at an issue in a new light.

If you are writing a paper for a seminar class, your professor may have a list of topics that you can use or give you some ideas.

In addition to the Volokh and Falk books that were listed under Writing an Article - General Tips , the following are guides on finding a topic:

Available on HeinOnline, Lexis, Westlaw.

This Article has two sections. The first suggests ways to find an appropriate topic; the second outlines a procedure for "vetting"-- checking for preemption of the topic.

• Note Topic Selection on the LexisNexis Services This does reference Lexis.com resources rather than Lexis Advance.
• Westlaw, Guide to Legal Research for Law Review

By looking at what others are currently writing about, you can often find ideas about what you want to write about.

Bloomberg Law Reports

Bloomberg Law publishes over 40 current report services that track news, topics and trends. Beyond the circuit splits found in the United States Law Week, Bloomberg Law Reports are an excellent resource for potential topics. You can even subscribe to email alerts or an RSS feed.

Mealey’s Newsletters (through Lexis)

Mealey's reports include case summaries, commentaries, and breaking news across different practice areas.

Law360 covers 45 practice areas and provides news on litigation, legislation and regulation, corporate deals, major personnel moves, and legal industry news and trends.

Lexis Emerging Issues

Emerging Issues Analysis articles provides guidance written by attorneys practicing in the field. The commentaries examine a wide range of recent cases, regulations, trends, and developments. They also cover national, state and international issues and provide expert insight in important areas and legal developments.

Westlaw Newsletters

• Westlaw Legal Newspapers & Newsletters

CCH Topical Newsletters

CCH is a subsidiary of Wolters Kluwer publishing company and it is well known for business, labor and employment, tax, and health resources. Find and click on your topical area of interest. Then look at the news options for your topic.

A circuit split is where there is a difference of opinion among the United States Courts of Appeal. These often make great law review topics.

United States Law Week (Bloomberg BNA)

The easiest way to browse the Split Circuit Roundup is to use the BNA Online Publications link off of the Law Library’s webpage.

Seton Hall Circuit Review

This law review includes a Current Circuit Splits feature that briefly summarizes current circuit splits, but it also features longer, more in-depth articles analyzing important developments in law at the federal appellate level.

Lexis & Westlaw Searches of Case Law

• Potential search to use: split or conflict /s court or circuit or authority
• Note that you will want to limit by date and subject to avoid an overwhelming list of results.
• Howard J. Bashman, How Appealing

Review the Table of Contents, comments, and/or notes in a textbook or treatise to generate topic ideas.

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176 Tax Research Topics to Write About

Are you looking for interesting tax topics for research? StudyCorgi has collected the most exciting tax research paper topics on corporate and personal income taxes, tax law, and other taxation aspects. Read on to get inspired!

🏆 Best Tax Research Topics

🔎 easy tax research paper topics, 👍 good tax topics for research paper, 🌶️ hot tax topics for presentation, 🎓 most interesting tax topics to write about, 💡 simple taxes essay ideas, ❓ tax research questions.

• McDonald’s Company: The Flawed Fast Food Tax
• High Taxes’ Benefits for Education and Healthcare
• Tax Reform as a Solution of Economic Problems
• Fair Trade: Japan – Taxes on Alcoholic Beverages
• Combating Recessions with Spending Hikes Rather Than Tax Cuts
• Tax Incentives and Their Benefits to Communities
• Effect of Soda and Plastic Bag Tax Policies
• Tax Reforms From a Judeo-Christian Perspective Tax is a primary method used by most governmental organizations to collect revenue. Tax cuts are the depletion and changes made to taxes paid by citizens, saving taxpayers money.
• The Value Added Tax in the United Kingdom In the United Kingdom, value added tax is the main source of the government revenue. The value added tax finances the largest fraction of the government spending.
• Carbon Tax Role in Enhancing Environmental Sustainability Environmental sustainability involves making decisions and engaging in activities aimed at protecting nature. Emphasis is placed on preserving the earth’s capability to support life.
• Tax Incentives Functions and Application The paper discusses probable approaches for the application and utilization of the tax incentives to enhance the social and economic condition of the community.
• The Pink Tax: Inequality Should Be Outlawed Inequality can be manifested in different dimensions, ranging from racial prejudices to judgment of personal life partner choices.
• Tax Inequality in America While the American tax model is intended to remain progressive, little gains have been recorded so far since the level of tax inequality has remained the same over the years.
• Amazon Inc.’s Consolidation Process and Tax Benefits The paper applies theoretical information on consolidation to Amazon, Inc., by describing its corporate structure, the consolidation process, and tax benefits.
• Softron Tax Company’s Segmentation Issues The main issue identified for Softron Tax is low awareness and the need to establish a strong customer base in Ottawa; the issue is directly associated with segmentation.
• Fat Taxes in the US The paper defends the position that the levies are a practical means through which cases of obesity can be significantly reduced in countries such as America.
• Tax Return Form 1120: Internal Revenue Service Tax return Form 1120 shows the company’s profit, deductions, taxes, credits, and payments. Deductions allow you to reduce the company’s taxes.
• Depreciation: A Tool for Managing Taxes and Cash Flow The article argues by reducing the asset’s book value much faster, accelerated depreciation allows a company to reclassify assets, making it eligible to increase cash flow.
• Oil and Energy Companies in the US: The Windfall Profits Tax Although a windfall gains tax would not alter the demand for oil, it may make it more difficult for companies to recoup the costs of new production.
• Tax Research: A Like-Kind Exchange According to US tax law, a like-kind exchange is a single transaction that permits the sale of one asset and the purchase of a different replacement asset.
• The Regressive Tax System in Texas Texas’s regressive tax system is unfair to low-income earners as it heavily taxes them compared to high-income earners.
• Tax Policy on Cryptocurrencies Despite the viability of cryptocurrency for future business stability, the tax policy imposed on it will continue to hinder its vast adoption in the market.
• A Black Tax Phenomenon: Economic and Social Perspectives A black tax is a phenomenon that makes Black society feel uncomfortable living. Examining the black tax from an economic and social perspective is essential.
• Implementation of Environmental Tax and Related Economic Instruments It is disadvantageous for the government to control the road, making the people pay double toll fees such as those involved in the construction and maintenance.
• Tax Issues Relating to Multinational Corporations in America The paper examines tax issues related to multinational partnerships in America provides an analysis of the facts and applicable tax laws and how they affect the activities.
• Gasoline Consumption and Tax Effects Consumers respond to gasoline tax increases like changes in gasoline prices, which usually result in a reduction in gasoline consumption.
• Setup of Minimum or Base Federal Tax Rate The paper considers the possibility of creating a minimum or base federal tax rate for all taxpayers, and illustrates the approach for different income levels.
• 1031 Exchanges in the New Tax Environment Investors and business people have the opportunity to benefit from the deferred taxation of exchange by section 1031 of the tax code during transactions.
• The Best Tax System in Personal Opinion Taxation primarily imposes mandatory levies on entities and individuals through countries’ governments globally.
• Landline Service Taxes and Impact on Markets Governments have imposed high tax rates on landline usage. The essay discusses why landlines are heavily taxed and their impact on the markets.
• Earmarking Taxes for Improving the Health Sector This paper aims to examine policies regarding earmarking taxes on luxury goods, such as oil and tobacco, in favor of healthcare improvements.
• Aspects of Obama’s Tax Reforms This essay discusses the taxation policies proposed during the Obamas administration, their implementation, and an evaluation of the policies’ achievements.
• Cutting Taxes, Increasing Tax Revenue, and Fiscal Policy This annotated bibliography reviews three articles devoted to three different topics: cutting taxes, increasing tax revenue, and fiscal policy.
• Raising Taxes: Is It Really Necessary? An increase in taxes on the number of individuals is not a compulsory measure but only one of the options for solving the country’s financial problems.
• Tax Use and Budget Financial Plan of New York City The cost of living is equally high, with dirty subways, underfunding public schools, and high numbers of homeless people, beating the logic of such high taxes.
• Tax Law Reforms and Individual Tax Burden Two tax reforms that were discussed in the podcast by AICPA are the reduction in corporate tax rates and qualified business income deductions.
• Taxes Analysis in the State of Arizona Arizona’s state income tax is 2% of an individual income based on the payroll statement, while Arizona’s sales tax is 8.6% of the total amount of goods purchased.
• Human Resource Management at Vigo County Tax and Municipal Services Office Compensation and benefits administration should be considered by the HRM in Vigo County Tax & Municipal Services Office, as the information clerks are not motivated enough.
• Tax Research Problem Parent Corporation The parent corporation must raise its ownership to eighty percent for it to qualify for the non-recognition requirement before the full liquidation of the subsidiary corporation.
• Aspects of Corporation Tax The paper discusses taxes. They normally decrease the amount of wage the employees take home. In most situations the taxation effects are evident.
• Source Income and Foreign Tax Credits All passive incomes are taxed at a flat rate of 30 percent and neither deductions nor exemptions are allowed on the income.
• The Role of Tax System, Tax Reform in Hong Kong The major revenue for Hong Kong has been extremely volatile with the amounts approximated to the nearest billion.
• Tax Model in Hong Kong Tax Reform The Hong Kong tax system provides practical evidence for developed country`s tax legislation. Hong Kong does not impose a tax on the general income tax nor does its taxation rates.
• Systems of Hong Kong Tax Reform The purpose of taxation can be summarized as very straightforward and understandable, for a good performance of a state.
• International Tax Treaties for Multinational Firms Companies engage in business to make profits after which they either reinvest back into the company to expand the company.
• Contemporary Taxation Issue: Green Tax System The paper debates the objectives of environmental taxes, assesses the arguments on a green tax shift, and examines the approach the UK has adopted in the past two decades.
• Obamacare’s Impacts on Taxes The Obamacare insurance scheme is meant to ensure that even the low-income families in the United States of America can secure a health insurance plan.
• Proposed Tax on Sugary Beverages A recent debate concerning the proposal of Tax on Sugary Beverages has created a huge controversy and divided opinion.
• Is the United States Earned Income Tax Credit Fair? The United States Earned Income Tax Credit (EITC) refers to a government initiative that aims to improve the financial stability of citizens by giving tax refunds to citizens.
• Tax Research Problem of Selling Rare Coins According to the definition advanced by IRC, capital assets include assets that are held by the taxpayer either for personal or business use.
• S-Corporations and C-Corporations Transition and Taxes After transiting from a C-corp to an S-corp the S-corp might find itself in tax consequences from earning and also profits that have accumulated from the time of regular taxation.
• Cigarette Tax Policy and Health Care The purpose of this paper is to discuss the health and financial effects of a proposed policy to increase the excise tax on cigarettes.
• Tax Information Exchange Agreements and Mutual Legal Assistance Treaties in Kenya The periods in which countries tried to make cash from hosting politically depicted persons, shell banks, or known terrorists’ cash and no questions asked are gone.
• Tax Issues Affecting Non-US Citizens The purpose of the research paper will be to look at taxation issues that affect non-US citizens in the country.
• Tax Research Problem: Determination of Taxable Income This document examines the facts, issues, and authorities involved in determining taxable income in situations where property improvements are being made.
• Collaboration Agreement: A Partnership for Tax Purposes A collaboration agreement between A Corporation and B Corporation is a partnership for tax purposes under the current regulations.
• Multijurisdictional Tax Planning Multijurisdictional tax planning has become an integral part of all financial matters in the trading industry.
• Tax Research Problem of Espionage Fees Mr. Towers is liable for failing to pay tax for the one million he withdrew from the account provided by the Soviet Union.
• Tax Planning for Executive Compensation The efficiency of executive compensation for shareholders is something that boards of directors and companies strive to achieve by maximizing their tax deductibility.
• The Sources of Tax Revenue in the US From an economic perspective, taxes fall on the one who caters to their burden, be it an establishment such as a business or consumers of manufactured goods.
• Towards a Successful Personal Income Tax System in Hong Kong It is the purpose of this paper to critically evaluate how a successful personal income tax system can be implemented in Hong Kong.
• Hong Kong’s Tax System Any country will adopt a particular tax system as a way of solving most of the social and economic problems faced by the nation.
• Personal Income Tax in Hong Kong and China This paper assesses the salary taxes in Hong Kong in relation to those in the US giving a close analysis to the willingness of the respective citizens to pay up for the taxes.
• Tax System for Decrease of Cigarette Consumption This paper seeks to determine the effectiveness of the taxation system in controlling cigarette consumption behaviors through an economic analysis.
• Tax Research Memo and Calculations This paper can confidently say that since the financial institution bought this annuity from Barry at a discount, the proceeds they would get from this annuity until maturity.
• The US Estate Tax Reform The controversy around the estate tax reflects the conflict between individual property rights and democratic notions of equality.
• Tax Forecasting for the Republic of Vardar This paper seeks to revise a tax collection in the Republic of Vadar, make recommendations and build the forecast.
• CPA Firm: Outsourcing the Basic Tax Revenues Outsourcing the company using basic tax returns affects the effectiveness and efficiency of the company, since the prices of services raise and increase income and investments.
• Tax Cuts and the Economy Even though tax cut draws a lot of arguments for and against them, the tax cut could be really influential in the recovery process of the economy.
• Walmart Organizational Specifications: Increasing Taxes and Lack of Proper Treatment for Employees The essay describes the organizational problems of Walmart company, such as increased taxes on the products and firing the employees without any pension.
• Political Science: Tax Cuts in America: Are They Good? Americans argue about the increases in taxes. Some believe that tax cuts to all income brackets help to stimulate economic growth.
• Income Tax versus National Sales Tax The question of the best kind of taxation system favorable for use has raised great concerns to many people and governments.
• US Tax System: Deferred Compensation Definition The concept of deferred compensation is an essential maneuver in order to alter the tax value. Despite the ongoing theoretical synthesis of various aspects of taxation, there is no specific concept.
• Sugary Drink Tax as a Public Health Policy This paper concentrates on the initial stage of the initiation of the tax on sugary drinks and the part played by a nursing professional in the process.
• Tax Reform: Corporate Tax Reduction and Its Consequences The paper is aimed to discuss the reduction of corporate tax, and the role of the state in corporate relations.
• State vs. Federal Taxes: Which Must Be Abolished The purpose of this paper is to examine the unique benefits of federal and state taxes and propose a new model whereby one of the two is abolished.
• Fiscal Policy: Federal Investment and Taxes The main instruments of fiscal policy are the revenues and expenditures of the state budget, which are taxes and government spending.
• How Taxes Affect Deadweight Loss? Deadweight loss is the loss in social surplus that occurs when a market produces an inefficient quantity. Deadweight loss appears in case demand and supply are unbalanced.
• Tax Benefits and Social Security Welfare economics lays significance on how the health of citizens contributes to economic growth and development.
• “Alberta Should Tax Its Way Out of the Hole” by Lamphier Lamphier’s “Alberta Should Tax its Way out of the Hole” offers suggestions on how to deal with the Canadian province of Alberta’s revenue deficit.
• The US Highway Trust Fund and Federal Fuel Tax The current paper provides an overview of the US Highway Trust Fund’s existing issues and identifies several solutions that may address the problem.
• Economics: Carbon Tax vs. Cap-and-Trade System The carbon tax discourages the usage of environmentally hazardous vehicles. Cap-and-trade system involves a smooth transition from one type of energy production to another.
• Carbon Tax and Cap-and-Trade System The problem of carbon emission into the atmosphere is highly associated with the greenhouse effect that has become a paradox in the world’s environmental economics.
• Taxes in Australian Gambling Industry The increase in taxes in the gambling industry in Australia cannot directly respond to the problem of gambling costs as well as to many social and moral issues.
• Australian Tax Office’s Transformation Program The Australian Tax Office initiated a 10-year transformation program that was aimed at overhauling its IT platform to enhance its ability to serve its clientele in the year 2000.
• Accofirm Bookkeeping and Tax Compliance Services This report focuses on how the company to be established will help small and medium-sized firms tackle issues from bookkeeping, financial management, auditing, and tax compliance.
• Inflation and Capital Gains Taxes in a Small Open Economy
• International Experiences With Securities Transaction Taxes
• Income Taxes and Dividend Policy
• Corporate Taxes, Strategic Default, and the Cost of Debt
• Debt Policy, Corporate Taxes, and Discount Rates
• Culture and Taxes: Towards Identifying Tax Competition
• Direct and Indirect Taxes in India
• Integrating Business and Personal Income Taxes
• Interdependent Behavior and the Effect of Taxes
• Europe`S New Border Taxes
• Effective Property Taxes and Tax Capitalization
• Corporate Leverage and Taxes in the U.S. Economy
• Flat Taxes and Effective Tax Planning
• Demography and the Composition of Taxes: Evidence From International Panel Data
• Economic Development: Raising Revenues Without Increasing Taxes
• Disability, Taxes, Transfers, and the Economic Well-being of Women
• Energy Taxes and Aggregate Economic Activity
• Federal Taxes Are Used to Fund the Government
• Customs Unions and Domestic Taxes
• Environmental Taxes and Industry Monopolization
• Deferred Taxes, Earnings Management, and Corporate Governance: Malaysian Evidence
• Inflation, Taxes, and the Durability of Capital
• Estate Taxes, Consumption Externalities, and Altruism
• Labor Taxes, Productivity and Tax Competition
• Company Dividends and Taxes in the UK
• Inflation, Taxes, and Interest Rates
• Income Taxes and Urban Spatial Structure
• Domestic Taxes and the External Debt Laffer Curve
• Interest Rates, Income Taxes, and Anticipated Inflation
• Income Taxes and the Composition of Pay
• Insurance and Corrective Taxes in the Health Care Market
• Business Cycles With Distorting Taxes and Disaggregated Capital Markets
• Liquidity, Taxes, and Short-term Treasury Yields
• Inflation, Taxes, and the Composition of Business Investment
• Comparing Progressive and Regressive Taxes
• Deferred Taxes and Bond Ratings: A Canadian Case
• Fiscal Federalism and Optimal Income Taxes
• Interest Rates, Taxes, and Corporate Financial Policies
• Fiscal Competition Over Taxes and Public Inputs
• Inflation, Income Taxes, and Owner-occupied Housing
• Aging, Taxes, and Pensions in Switzerland
• Income Taxes, Sorting, and the Costs of Housing
• House Prices and Local Taxes in the UK
• Environmental Taxes and the Double Dividend
• Government Deficits, Distortionary Taxes, and the Current Account
• Estate and Gift Taxes and Incentives for Inter Vivos Giving in the US
• Globalization and the Mix of Wage and Profit Taxes
• Income Taxes and Entrepreneur’ Use of Labor
• Energy Taxes and Greenhouse Gas Emissions in Australia
• Fiscal Federalism Spending and Taxes
• Capital Income Taxes and the Benefit of Price Stability
• Financial Activities Taxes, Bank Levies and Systemic Risk
• Corporate Taxes, Leverage, and Business Cycles
• Government Spending, Taxes, and Economic Growth
• Government Revenue Sources Are Taxes and Borrowing Money
• Contribution Ceilings and the Incidence of Payroll Taxes
• Income Taxes, Property Values, and Migration
• Deferred Taxes and Cost of Debt: Evidence From Japan
• Inflation, Taxes, and the Public Debt
• Marginal Taxes and the Asset Portfolios of Swedish Households
• Have State and Local Taxes Contributed to the South’s Economic Rise?
• Are Progressive Income Taxes Stabilizing?
• Should Rich People Pay More Taxes Than Poor People?
• Are Consumption Taxes Really Better Than Income Taxes?
• How Different Are Income and Consumption Taxes?
• Would Cutting Payroll Taxes on the Unskilled Have a Significant Effect on Unemployment?
• Can Capital Income Taxes Survive in Open Economies?
• Are Canadian Provincial Tax Systems Becoming More Regressive?
• Why Didn’t the Tax Reform Act of 1986 Raise Corporate Taxes?
• Can Fat Taxes and Package Size Restrictions Stimulate Healthy Food Choices?
• Are High Taxes Restricting Indiana’s Growth?
• How Effective Are Emissions Taxes in an Open Economy?
• Can Green Car Taxes Restore Efficiency?
• Are Corporate Tax Burdens Racing to the Bottom in the European Union?
• Can Increasing Taxes Reduce the Budget Deficit?
• Should the Government Increase Taxes for Companies That Are Heavy Polluters?
• Are Corporate Tax Reductions Real Benefits Under Imputation Systems?
• How Does State Ownership Affect Optimal Export Taxes?
• Can Taxes Stabilize the Economy in the Presence of Consumption Externalities?
• Are Current Tax and Spending Regimes Sustainable in Developing Asia?
• Does Business Development Raise Taxes?
• What Advantages Might Indirect Taxes Have Over Direct Taxes?
• Are Family Firms More Tax Aggressive Than Non-family Firms?
• Does Paying Taxes Improve the Quality of Governance?
• Are Local Tax Rates Strategic Complements or Strategic Substitutes?
• What Are the Major Arguments for and Against Cutting Taxes?
• Did Tax Policies Mitigate US Business Cycles?
• Are Multinational Corporate Tax Rules as Important as Tax Rates?
• Why Should Property Taxes Be Lowered for Farmers?
• Does Culture Influence Tax Morale?

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These essay examples and topics on Tax were carefully selected by the StudyCorgi editorial team. They meet our highest standards in terms of grammar, punctuation, style, and fact accuracy. Please ensure you properly reference the materials if you’re using them to write your assignment.

This essay topic collection was updated on June 24, 2024 .

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Accounting Resources: Research Accounting & Taxation Topics

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Our subscription contains the OMNI Accounting Library of CCH U.S. federal and state tax publications, notably the Standard Federal Tax Reporter , the Federal Estate and all 50 State Law Reporters, tax law, cases, IRS Code and Letter Rulings, the U.S. Master Tax Guide , and other in-depth analysis of tax issues. Also publication cover the federal taxation of financial products, such as: Financial Products: Taxation, Regulation and Design , by Andrea Kramer; and Federal Income Taxation of Debt Instruments , by David Garlock. Coverage: Note: some may remember this product used to be called CCH IntelliConnect.

• Federal Tax Legislation Highlights; Emerging Issues and Tax Reform
• IRS publications (Rulings, Code, public forms & documentation)
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• US Master Tax Guide - contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS
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• Taxes: the Tax Magazine - a flagship publication that is a monthly guide to current tax issues, trends and legislative development (U.S., state and international). Taxes intends to provide advice specifically for practitioners and includes recurring columns and special features on tax planning and practice, such as Corporate Tax Watch, Employee Benefits Column, Federal Tax Practice Standards, Estate Planning, Family Tax Planning Forum, practice columns, a calendar of upcoming conferences and meetings, and more. Text  also available in PQ Accounting, Tax and Banking database)
• Journal of State Taxation Text also available in Business Source Complete , Hein Online, & PQ Accounting, Tax and Banking)
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CCH Accounting Research Manager (ARM) 

This part of CCH is a comprehensive source for researching your accounting topics.

To access, you first must have created a CCH IntelliConnect account while you are on campus/on the vpn client . The ARM link is at the bottom of that page, if you already are logged in. (see the "Log in to your other CCH products" in the footer of the page). Or, use the ARM link here.

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Daily and weekly updates from numerous sources provide issues summaries, information on changes and proposals, projects and meetings. Sources include AICPA, IASB, FASB’s EITF (Emerging Issues Task Force), PCC (Private Company Council), IASB, SEC, PCAOB, IFRS and GASB.

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• Student IDs are temporary and will automatically expire on Dec. 31st and July 31st. You may re-register for continued access.

This top resource for accounting professional practice and academic research includes many types of information: accounting & auditing guides and standards; federal and state law reporters; international financial reporting and taxation materials; interpretations and research articles; news and updates; and tools and tables.

There are three ways to access: IP authentication (on campus via UCSD-Protected network or VPN client; limited to 35 simultaneous users), Faculty IDs or Student IDs via Registration (student ID’s expire twice a year).

Specific contents of the federal and state tax package include:

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• Background and planning tools: RIA Federal Tax Handbook, Orientation documents, Quick Tax Amounts, Tax Advisors Planning System II.
• WG&L Journals: Journal of Taxation , Journal of Corporate Taxation , Practical Tax Strategies/Taxation for Accountants

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Contents of the state and local tax package include:

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• Tools: state search wizard, CompareIt
• WG&L’s Journal of Multistate Taxation and Incentives

Other content and tools:

• Catalyst Library of guides that cover forms of business (C Corporations, S Corporations, Partnerships, Consolidated Groups), specialized accounting and taxation topics (Business Income, Deductions and Credits, Cost Recovery, Sales and Exchanges, Investments, Compensation; Tax Accounting) and geographies (State Specific; International – U.S. Income Tax)
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Accounting standards academic packages:

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• GAAP Reporter with FASB The GAAP Reporter with FASB Codification uses the structure of the FASB Codification, and provides detailed guidance in the form of Explanations for each section, authored by experts. The Explanations restate the Codification in clear, straightforward terms and provide professional insights, expertise, and illustrations on how to apply the guidance in practice.
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Below are additional major research tools that are comprehensive. They cover journal and news publications on accounting, taxation, business, economics, ethics, law, mathematics, psychology, taxation, politics, public policy and related topics.

Use these to find academic articles on your topics. Which you select will depend on what subject area(s) are relevant to your topic .

Business & Legal Research Sources: Best Starting Points

• OECD: Taxation This link uncovers the most current periodicals and e-books on international taxation topics from Organisation for Economic Cooperation and Development (OECD), including the Global Forum on Transparency and Exchange of Information for Tax Purposes , Tax Policy Studies , and publications that track multi-country tax policy trends and tax statistics.

Additional Scholarly and News Sources for Academic Tax & Accounting Research

• Google Scholar Search for scholarly publications across disciplines & sources: articles, theses/dissertations, books, and more, from academic publishers, professional societies, online repositories, universities etc. Use Scholar Settings-->Library Links option to setup "University of California, San Diego - Get it at UC" and if you are searching from off campus, log in to the VPN to get full access to UC San Diego subscribed article content.

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Practice and policy insights from academic tax research

• Practice Management & Professional Standards
• IRS Practice & Procedure

Editor: Annette Nellen, Esq., CPA, CGMA

In the continued spirit of bridging the gap between tax academics and tax practitioners, for the third year in a row, this column features examples of published academic tax research (see Meade, “ Campus to Clients: Academic Research for Your Practice Consideration ,” 52  The Tax Adviser  526 (August 2021), and Meade, “ Campus to Clients: Practitioners Can Benefit From Academic Tax Research ,” 51  The Tax Adviser  532 (August 2020)). The papers were selected by the External Relations Committee of the American Taxation Association (ATA) with the aim of sharing research that is relevant and of interest to practitioners. The ATA is the leading organization of tax academics, and the External Relations Committee aims to connect with tax professionals.

The five articles selected for this column highlight the wide breadth of topics and methodologies found in academic tax literature. Topics within academic tax literature that may be of interest to practitioners include tax policy, corporate and individual taxpayer behavior, effects of tax on stakeholders, tax accounting issues, and tax data analysis. Researchers provide valuable guidance on tax policy by providing insight on potential policy changes as well as feedback on existing policy.

Many academic tax papers examine corporate behavior using publicly available data such as annual reports, stock prices, rankings, and other sources of information. Studies of individual taxpayers are also common, with researchers conducting experiments or developing creative uses of public data. Federal, state, and international tax issues are often examined, as well as the impact of nontax developments on tax policy and behavior.

As with most academic research, these five articles were subject to a rigorous development and review process as outlined in the earlier columns. Researchers generally get input from peers on their “working paper” by presenting their thesis, approach, and initial findings at campus forums and conferences such as those sponsored by the American Accounting Association (AAA). Most articles undergo thorough blind peer review. Reviewers often call for some revisions, such as for clarification or deeper analysis, for the paper to be accepted for publication. The academic publishing world is often harsh, as many papers are rejected under these rigorous standards for research approach, content, novelty, and timeliness.

Of the articles summarized here, one was in a tax-specific journal, while the others come from broader accounting journals, including one focused on accounting history.

‘The Effects of Income Tax Timing on Retirement Investment Decisions’

Withdrawals from a tax-deferred (i.e., traditional) individual retirement account (IRA) or 401(k) are taxable, making the account’s after-tax value less than the nominal value appearing on a quarterly or annual account statement. This future tax liability’s salience is weak for most individuals, which may cause them to overestimate their after-tax retirement savings. Roth IRA accounts are not affected in this way because withdrawals from them generally are tax-free.

In their article published in the March 2021 issue of  The Accounting Review  (Vol. 96, Issue 2), Shane Stinson, Marcus Doxey, and Timothy Rupert hypothesize that individuals’ inclination to overestimate a tax-deferred account’s after-tax value may cause them to believe that it will be easier to meet their future cash flow needs than is the case. Such an individual therefore may see less of a need to generate a higher return than does an individual holding a Roth account with the same after-tax value, so investments held in tax-deferred accounts may be lower-risk, and thus lower-return, than investments held in Roth accounts.

The authors conducted an experiment to test this hypothesis. Participants allocated an account’s balance between two investments, where one of them had lower risk and a lower expected return than the other. Some participants had a tax-deferred account, while others had a Roth account. The two types of accounts had similar after-tax values. After controlling for participants’ risk preferences, the authors found that, compared with Roth account holders, tax-deferred account holders had higher estimates of their future after-tax balances, allocated more of their account to the lower-risk, lower-return investment, and perceived less difficulty in meeting their after-tax goal for retirement savings. These results are consistent with the authors’ hypothesis.

Additional parts of the experiment tested whether various interventions mitigate individuals’ inclination to take on less risk with a tax-deferred account. The authors found that tax-deferred account holders allocated more of their savings to higher-risk, higher-return investments when their retirement savings goal was stated in pretax dollars, when they had to estimate their final tax liability, and when they were given feedback about their progress toward saving for retirement. The authors also found that the effect was stronger when multiple interventions were applied simultaneously. Tax advisers and financial planning professionals are well positioned to provide such interventions, and the results of the authors’ experiment suggest that the interventions will have beneficial effects.

‘The Possible Weakening of Financial Accounting From Tax Reforms’

The objective of financial accounting is to provide information about a firm’s economic performance to shareholders and other external stakeholders. The objective of the federal income tax is to raise revenue and to provide various economic incentives to taxpayers. Because these objectives differ, a firm’s book income, which is determined under financial accounting rules, sometimes is greater than its taxable income, which is determined under tax law. This outcome can seem inappropriate to many taxpayers. Several proposals have been made in recent years to more closely link taxable income to book income, and the recently enacted Inflation Reduction Act of 2022, P.L. 117-169, includes a 15% minimum tax for large corporations that is based on adjusted financial statement income.

In her Presidential Scholar address to the AAA, which was published in the September 2021 issue of  The Accounting Review  (Vol. 96, Issue 5), Michelle Hanlon discusses several issues that are pertinent to such proposals. She notes that there could be full linkage, where book income is used as taxable income. There instead could be partial linkage, such as the business untaxed reported profits (BURP) adjustment that applied in the latter 1980s. Hanlon notes that the implementation of partial or full linkage is more complicated than many people realize because of such issues as net operating losses and controlled foreign corporations.

Hanlon reviews research on the financial reporting effects of linking book income and taxable income, such as during the BURP adjustment’s brief life and international differences in book-tax linkages. The evidence generally indicates that firms are more likely to alter their financial reporting to attain tax objectives when book-tax linkages are stronger, and this leads to a book income that is less informative for capital market participants. While these research results are not surprising to accountants, they seem to be underappreciated by the economists and lawyers who advise policymakers. Hanlon notes that there is not much research on these financial reporting effects and advocates for more of it.

Hanlon concludes that linking taxable income more closely to book income would be unwise because it likely would impair the quality of financial reporting. The capital market costs of such impaired quality are not easy to discern but are nonetheless real. In addition, increased book-tax linkages could tempt Congress to play a stronger role in financial reporting standard setting because of the tax effects. Whether or not one agrees with Hanlon’s conclusions, her discussion of the pertinent issues does an excellent job of better educating the reader about them.

‘Transparency and Tax Evasion: Evidence From the Foreign Account Tax Compliance Act (FATCA)’

The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010 (as part of the Hiring Incentives to Restore Employment Act, P.L. 111-147) to limit U.S. individuals’ ability to evade U.S. tax through the use of offshore accounts. The act requires automatic information transfers to the IRS about foreign account and cross-border payments by foreign financial institutions (FFIs). Prior to FATCA, FFIs were subject to self-reporting requirements under the qualified intermediary program established in 2001. The IRS estimated that $458 billion of annual offshore income was unreported in the years leading up to the passage of FATCA (IRS, “ The Tax Gap — Tax Gap Estimates for Tax Years 2008–2010 ”).

In their 2020 article in  The Journal of Accounting Research  (Vol. 58, Issue 1), Lisa DeSimone, Rebecca Lester, and Kevin Markle examine how U.S. individuals responded to the passage of FATCA. The shift from self-reporting under the prior rules to automatic third-party reporting increased the perceived and actual risk of detection, which should reduce the level of tax evasion. However, the costs of evasion could remain below the tax savings from the use of offshore accounts, resulting in continued evasion through such accounts.

The actual amount of hidden offshore assets held by U.S. investors is unobservable. To measure the effects of FATCA, the study uses “round-tripping” behavior, in which assets hidden in foreign accounts are invested back in the United States. Specifically, foreign portfolio investment by individual investors into the United States from tax havens, relative to other countries, measures the inbound investment part of the “round trip.” The amount of inbound equity investment to the United States from tax havens declined by $7.8 billion to $15.3 billion in the years following FATCA, consistent with U.S. investors’ moving financial assets out of tax havens following the rule change.

To avoid FATCA, U.S. citizens may renounce their citizenship. The authors observed a large increase in expatriations following FATCA. Investments in alternative investments that are not subject to FATCA appear to have increased following FATCA, specifically, European collective investment vehicles, real estate, and art. Taken together, these results show U.S. individuals’ behavior regarding investment location and allocation decisions changed in response to FATCA.

The study highlights an intended consequence of FATCA, specifically, the reduction of the use of offshore accounts in tax havens to avoid U.S. tax. While this is considered progress, the use of offshore accounts for tax evasion remains. As with many tax rules, unintended consequences have also been observed, in that U.S. citizens avoid the FATCA requirements in a variety of ways, including renouncing their citizenship and investing in assets not subject to FATCA. These are important considerations for policymakers moving forward with third-party reporting regimes.

‘SALTy Citizens: Which State and Local Taxes Contribute to State-to-State Migration?’

Although there are many reasons for people to relocate across state lines, it is an open question whether, how much, and which type of taxes affect individuals’ decisions on which state to reside in. In their 2021 article in  The Journal of the American Taxation Association  (Vol. 43, Issue 1), Amy M. Hageman, Sean W.G. Robb, and Jason M. Schwebke study the impact of taxes on location decisions by specifically investigating which state and local taxes are most associated with state-to-state movement of individuals.

Several studies have considered the relationship between taxes and state migration, with mixed results and limited sample composition. For example, one study (Young and Varner, “Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment,” 64  National Tax Journal  255 (2011)) found little evidence that taxes have any effect on the change in migration patterns for millionaires within New Jersey. However, another study (Cebula, “Migration and the Tiebout-Tullock Hypothesis Revisited,” 68  American Journal of Economics and Sociology  541 (2009)) concludes that people tend to be attracted to lower state income and property tax burdens.

The authors examine the tax-effect question by hypothesizing that there will be a greater decrease in population in states that have a higher overall burden of death/gift, sales, and property taxes. They test their hypotheses by using regression models that separately compare the net migration at the state level against each of the tax burdens. They find that states with higher taxes tend to be associated with greater out-migration. They also find, when combining all the tax burdens into one model, that property and some types of sales (selective sales) taxes are the most significant. When examining the economic impact on migration from these two taxes, they find that a one-standard-deviation increase in net migration is associated with a $12.99 and $126.73 per capita decrease in selective and property taxes, respectively, collected.

State and local policymakers would find this paper of interest as they consider the degree and type of taxation levied on residents. It is important to have the revenues to fund services and projects but at the same time recognize that an increase in taxes is associated with a decrease in overall tax participants. This paper provides some quantitative analysis that can help determine the right mix of taxes and services. Further, businesses can use this information when they consider where to locate operations to best attract talent and employees.

‘Six Decades of US Tax Reform: Why Has the Average Couple’s Tax Burden Increased?’

The IRS and many other federal and state offices and agencies collect a lot of data, typically reported as raw data, such as how many returns are filed by individuals within various income ranges. What is not always seen is a lot of analysis of this data in ways that provide insights into historical trends and possible improvements to the laws to which the data relates.

In a 2021 article published in the  Accounting Historians Journal  (Vol. 48, No. 2), James M. Plečnik and Shan Wang report on their findings from research and tax calculations performed for 1955 through 2018. The researchers reviewed the tax laws applicable to a hypothetical median-income married couple with no dependents and income beyond eligibility for the earned income tax credit. This research involved finding the standard deduction, personal exemption, married-filing-jointly tax rate structure, and any special temporary relief provided to individuals, all for over 60 years. They also researched payroll tax information for the years under review. U.S. Census Bureau data was used to determine the median income for the couple, which ranged from $4,421 in 1955 to $80,663 in 2018.

With this income and payroll tax information (for both employee and employer, after tax), the researchers measured for all years the effective income tax rate (EITR) and the effective tax rate (ETR). The ETR includes both income and payroll taxes borne by the median-income couple. The authors found that the EITRs have decreased but ETRs have increased. They also observe that federal tax collections relative to GDP have been mostly constant over the past decades. They conclude that with payroll taxes included in the ETR analysis, there is a higher overall tax burden for the middle-class demographic studied.

The findings are a good reminder that employees bear federal taxes beyond what is reported on their Form 1040,  U.S. Individual Income Tax Return , and how a distorted picture results for taxpayers and policymakers when the somewhat hidden payroll taxes are omitted from reports on tax incidence and ETRs. The article also includes interesting lists of the major individual tax changes enacted during each presidency from that of Dwight Eisenhower to Donald Trump’s.

Practice relevance

The five articles summarized here are a small portion of the tax research produced by tax faculty annually. When practitioners visit campuses or otherwise interact with faculty, we encourage them to ask faculty about their research. Academics will benefit from additional insights into how that research relates to practice, and we believe practitioners will gain insights that can help in their planning and advocacy work.

Contributors

David Hulse,  Ph.D., is an emeritus professor at the University of Kentucky in Lexington, Ky.;  Kerry Inger,  CPA, Ph.D., is an associate professor at Auburn University in Auburn, Ala.;  Annette Nellen,  Esq., CPA, CGMA, is a professor in the Department of Accounting and Finance at San José State University in San José, Calif., and is a past chair of the AICPA Tax Executive Committee; and  Mitchell Oler,  CPA, Ph.D., is a department chair and associate professor at the University of Wyoming in Laramie, Wyo. For more information about this column, contact  [email protected] .

Dual consolidated losses: Recapture considerations

Sec. 338(g) elections for foreign corporations and ‘creeping acquisitions’, the sec. 645 election to treat a trust as part of the estate, wealth transfer strategies amid shifting interest rates, interim guidance for sre expenditures.

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

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Research Topics

Main areas of our research are business taxation, financial accounting and corporate governance.

1. Business Taxation

Business tax research investigates the incentives for tax planning, analyzes corporate tax planning and makes policy recommendations. According to the Scholes/Wolfson paradigma tax planning has to consider all parties, all costs and all taxes (including implicit taxes). 

The institute's research has a focus on the following subjects:

• tax planning of national and multinational firms,
• capital markets and tax avoidance,
• tax Information in financial statements.

Further, members of the institute contribute to current tax discussions.

2. Financial Accounting

Financial Accounting serves three purposes: the documentation of business transactions, the information of share- and stakeholders and the the assesment of distributable profits. We investigate these topics within the regulatory framework of the International Financial Reporting Standards (IFRS).

Our main research areas are:

• earnings management,
• capital market effects of accounting information,
• the role of auditors and other enforcement institutions.

Besides, we investigate the relation between financial and tax accounting (e.g. book-tax conformity). 

3. Corporate Governance

Again and again the independence of auditors and the quality of financial reporting has been subject to public discussion over the last decades. We contribute to these discussions by investigating the role of the auditor within the corporate governance system using a microeconomic approach.

If you have questions about our research, please do not hesitate to contact us.

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Tax Research Paper Topics

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Coming up with compelling research topics for a business or economics paper can be tough. Fortunately, the complicated tax code naturally generates a lot of questions. For your next research paper, think about issues of historical significance as well as how individuals and corporations are affected by state and federal taxes.

History of U.S. Taxation

Researching the beginnings of the U.S. tax system can take a student in a variety of directions. Researching the influence of taxation on the Revolutionary War against Britain could be one angle. To narrow the focus, consider writing about the first income tax -- the Revenue Act of 1861 -- adopted as an effort to fund the Civil War. You might also examine the adoption of the 16th Amendment to the U.S. Constitution, which allowed the government to impose income taxes without regard to previous stipulations, like the population of specific states.

Benefits of Tax Cuts

Look at the cause and effect relationship between tax cuts and short-term benefits. For instance, the Congressional Research Service conducted a study in 2012 about the effects of tax rates on economic growth. Findings indicated that certain types of tax cuts can help to create jobs in the short-run. For example, you could focus your paper specifically on whether middle-class and low-income tax cuts or cuts on wealthy individuals and businesses are more effective at sparking economic growth. Research specific instances in which tax cuts have positively affected growth and hypothesize about other tax cuts that could have similar, or even greater, impacts.

Excise Taxes

The government taxes the sale of various items, such as cigarettes, beer and wine. Compare which states receive the most and the least tax revenue from these special taxes. Where possible, analyze how that money is spent within a specific state and the history behind "sin taxes" -- or taxes on goods that have historically been considered to be vices. Alternatively, you could trace the timeline of one such tax being established and make an educated guess about what items might be similarly taxed in the future.

Comparing States' Taxes

Individual states levy a complicated combination of income, sales, corporate and excise taxes. Research the cheapest and most expensive states to live in, depending on certain situations. For example, according to the Tax Foundation's 2013 report, citizens in Connecticut paid the highest amount of state and local taxes per capita in 2011 at $6,984. On the other end of the spectrum, citizens of Mississippi paid the lowest amount, just $2,625. Make similar comparisons based on a percentage of income, rather than a fixed dollar amount. Another approach would be to ask the same question but in terms of corporate taxes for businesses. Determine which states are most favorable for business. Go a step further by researching companies that have relocated to that state in the last five years and, if publicly available, compare their tax liabilities before and after the move.

• Forbes.com: A Short History of Taxes
• Congressional Research Service: Tax Rates and Economic Growth; Jane G. Gravelle and Donald J. Marples
• Tax Foundation: Facts & Figures -- How Does Your State Compare?

Paying Your Fair Share: Perceived Fairness and Tax Compliance

We provide evidence on the role of fairness for tax compliance: households are willing to pay more in taxes if they believe that other households are contributing their fair share. We conducted an information-disclosure natural field experiment in the context of property taxes in the United States. We induced exogenous shocks to households' perceptions about the average tax rate paid by other households. We find that a higher perceived average tax rate decreases the probability of filing a tax appeal. Translating our estimates into a money metric, we find that for each additional $1 contributed by the average household, a taxpayer is willing to pay an extra $0.43 in his or her own taxes.

Part of this paper belonged to a longer paper that included analyses from other treatment arms, and which was first posted on September 2020 as NBER Working Paper No. 27816. Since the paper became too long, the original paper was split into this paper and Nathan et al. (2023). We are thankful for excellent comments from Sudiptha Basu, Raj Chetty, Christine Cuny, Julio Elias, Austan Goolsbee, Justin Holz, Steve Levitt, Ningzhong Li, John List, Joel Slemrod, Erzo Luttmer, Anya Nakhmurina, James Poterba, Sutirtha Bagchi, Gurpal Sran, and seminar participants at the NBER-Public Economics, Stanford University, University of Chicago, Yale University, Rutgers Accounting Research Conference, Federal Reserve Bank of Chicago, Universidad de San Andres, the American Economic Association, NTA, ZEW, Journees LAGV, LMU, RIDGE, and AEI. We will make all the code and data publicly available. This project was reviewed and approved in advance by the Institutional Review Board at The University of Texas at Dallas. The experiments were registered in the AEA RCT Registry (#0005992). The original pre-registration was posted on May 24, 2020. However, after receiving interview requests from the media, we removed the pre-registration (we were concerned that the media would divulge the hypotheses listed in the pre-registration and thus contaminate the study). We re-posted the pre-registration on June 16, 2020, after the deadline to file an appeal had passed (and before the data to conduct the analysis became available). Adrian Cadena Medina, Luisa Cefala, Dongwook Chun, Karl Dill, Santiago De Martini, and Xinmei Yang provided superb research assistance. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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• Published: 21 June 2024

Green taxation, regional green development and innovation: Mechanisms of influence and policy optimization

• Yi Yang 1 , 2 ,
• Tian Zheng 1 &
• Jingjing Wu   ORCID: orcid.org/0000-0001-5033-4541 3 , 4  

Humanities and Social Sciences Communications volume  11 , Article number:  810 ( 2024 ) Cite this article

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• Business and management
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As the severity of global climate change escalates, carbon peak and carbon neutrality have emerged as international imperatives. Green taxation, a crucial fiscal strategy promoting the transition to a green low-carbon economy, demands thorough investigation regarding its efficacy and operational mechanisms. Predominantly, existing research has concentrated on the macroeconomic implications of green taxes, while their influence on regional green growth and innovation remains underexplored. This paper delineates green taxation in both a broad and narrow sense, elucidating its essence and potential in stimulating regional green progress and innovation. Utilizing panel data from 30 provinces in China spanning 2004 to 2021, a bidirectional fixed-effects model was developed for empirical analysis. Moreover, an impact mechanism model was constructed to delve into how green taxation specifically affects regional green development and innovation. Findings reveal that green taxation significantly fosters regional green growth and markedly enhances green innovation. Nonetheless, due to the resource crowding-out effect, it adversely impacts the comprehensive innovation capabilities of regional enterprises. This insight offers a fresh perspective on the paradoxical effects of green taxation, underscoring the necessity for a balanced approach in policy design and implementation. Drawing on these conclusions, the paper presents tailored policy recommendations.

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Introduction.

In the era of transformative economics, the global shift towards green low-carbon, and circular development is gaining momentum, positioning itself as a crucial trajectory and trend for economic growth. This paradigm shift in economic development not only fosters the evolution of environmental management but also catalyzes the green tax systems. Green taxation, targeting polluters, seeks to internalize external costs, remediate market resource allocation flaws, and boost economic efficiency. During the 14th Five-Year Plan of China, the pivot from rapid to high-quality green economic growth has placed the effective application of green taxation at the forefront of academic and policy-making circles, both domestically and internationally. Despite the recognized significance of green taxation, there is a notable dearth of theoretical research on its adverse effects on regional green development and innovation. Current literature predominantly focuses on its macroeconomic impact and environmental quality, with less emphasis on the detailed mechanisms by which it influences regional innovation, particularly through the allocation of corporate resources and the crowding out of limited assets.

The existing theoretical gap hinders a full evaluation of green taxation, subsequently affecting the related policy efficiency. According to the Resource-Based View (RBV), the reallocation of resources could diminish a firm’s innovation and competitiveness in non-green sectors (Zahra, 2021 ). The innovation system indicates that while green taxation may incentivize green technological innovation, it could also divert resources away from other areas of innovation, impacting the overall innovation capacity (Kooreman and Mot, 2021 ). Additionally, the technological lock-in theory points out that once a specific technology is adopted, it becomes challenging for the system to shift from the established trajectory due to scale economies and learning effects (Foxon, 2002 ; Cecere et al., 2014 ). Therefore, the study investigates the negative aspects of green taxation in fostering regional green development and innovation. By conducting an in-depth analysis of how green taxation affects corporate behavior towards green innovation, this research introduces the innovative concept that green taxation may negatively influence regional innovation capacity. Utilizing a novel approach to heterogeneity analysis, it examines the effects of green taxation across regions with differing innovation capabilities, probing potential innovation capacity declines caused by resource imbalances. This approach fills a crucial theoretical void in existing literature and offers more precise and practical advice for policymakers. This study aims to underpin the design of green taxation, facilitating high-quality green economic development.

Literature review

In defining green taxes, Marshall identified them as environmental taxes, a term first introduced in 1932 by welfare economist Pigou (Marshall, 1920 ). Researchers such as Norouzi have harmonized on the definition and nuances of green taxes, which have matured from a singular special green tax to an extensive assortment of tax varieties and strategies pertinent to resource employment and environmental safeguarding (Norouzi et al., 2022 ; Shi et al., 2023 ; Saad and Ariffin, 2019 ). Deng and Huang ( 2020a ) offer a refined distinction of green taxes, differentiating them into narrow and broad categories. The narrow perspective of green theory concentrates on pollutant emissions, whereas the broad view encompasses the synergistic progression of the economy, ecology, and society. Mohammed ( 2020 ) embraced this division, regarding environmental protection taxes as narrow green taxes and other environment-related taxes as broad green taxes. His conclusion was that although green taxes bolster reliance on renewable resources and diminish consumption of non-renewable counterparts, they do not markedly stifle economic growth. Researchers concur that green innovation can be characterized as the modification of processes, technologies, systems, and products aimed at mitigating or circumventing environmental problems (Franceschini et al., 2016 ; Kemp and Oltra, 2011 ; Rennings, 2000 ). This innovation is bifurcated into two streams: green process innovation and green product innovation (Zhou and Xie, 2019 ), propelled by the strict governmental regulations, the pressures of external stakeholders, and cost-efficiency, which are instrumental in competitive edges and performance (Díaz-García et al., 2015 ). Green development, a strategy rooted in sustainable growth, strives to balance economic expansion and societal well-being with the preservation of natural resources. It encompasses a suite of initiatives, including efficient policy, technological advancements, behavioral shifts, and resource management, all targeted at safeguarding ecosystems and biodiversity and rising to the challenges posed by climate change (Hussain et al., 2022 ). The ambit of green development extends across various sectors such as the green economy, green energy, green transportation, green construction, and green living, fostering resource efficiency, pollution, and waste reduction, enhanced adaptability to climate variations, and a shift towards the utilization of clean and renewable energy sources.

Existing research has focused on green taxation as a driving force of regional green development. In the discourse on ecological progress, researchers have predominantly explored this from the angles of green tax intensity, environmental regulatory impacts, and green tax frameworks. Pourkarimi and Hojjat ( 2019 ) pointed out that green taxes are an important tool for environmental technology and sustainable development by reducing production costs and encouraging participation from environmentally friendly businesses and the public. Chien et al. ( 2021 ) observed that green taxes exert a considerable negative effect on curbing carbon emissions and haze pollution within the U.S. economy, thereby playing an important role in environmental protection and sustainable development. Hu and Chen ( 2023 ) suggested that an expansion in the scope of environmental protection taxes coupled with the application of differentiated tax rates could mitigate pollution emissions and enhance green development. Sun ( 2013 ) asserted the green tax system’s vital role as an economic instrument, particularly in fostering the refinement of such systems in pilot regions like the Qinghai Qaidam Circular Economy Experimental Zone. László ( 2021 ) emphasized that green taxes, via tax policy overhauls, rectify climate-damaging activities and shift consumer and producer patterns to fulfill the green policy. Wang et al. ( 2022 ) observed that adopting differentiated green tax policies regionally will advance local ecological progress. Hafi et al. ( 2023 ) underscored the need for enhanced coordination within and between tax and environmental regulatory frameworks, advocating for the optimization of green tax strategies to foster regional ecological advancement. Saad and Ariffin ( 2019 ) provided empirical insights into Malaysia’s green tax mechanism, assessing its effectiveness in meeting environmental goals and noting its primary focus on incentive taxes with moderate success. Labandeira et al. ( 2019 ) highlighted that green tax reforms are designed for the versatile utilization of tax revenues, imposing levies on energy-related environmental damage to influence energy demand, emissions, public finances, and income distribution. These funds are also earmarked for fiscal consolidation and subsidizing renewable energy initiatives. Rodríguez et al. ( 2019 ) identified the potential of green tax reforms to yield a dual benefit, notably improving the energy trade balance and mitigating energy intensity. Su et al. ( 2023 ) observe that green taxation significantly influences the green transformation of heavily polluting industries in China. Deng and Huang ( 2020b ) recognized green taxes as a potent tool for energy regulation via taxation, essential for diminishing consumption and augmenting efficiency, with differentiation into narrow and broad categories. Accordingly, it is evident that a prevalent view among scholars is the effectiveness of green taxes in fostering ecological progress. Fotis and Polemis ( 2018 ), utilizing a dynamic GMM model analysis of data from 34 European countries (2005–2013), advocated for the early taxation of polluting sectors as a strategy to enhance air quality and sustainability. However, regional green development cannot be separated from green innovation. Shen and Zhang ( 2022 ) discovered that specific green taxes (like those on vehicles, vessels, resources and urban land use) significantly bolster industrial ecological transformation, marking a critical tool for environmental safeguarding and sustainable progress. Cheng et al. ( 2022 ) observed a favorable influence of green tax policies on the environmental investments made by major polluting firms, notably within larger entities. Liu et al. ( 2022 ) noted that the adoption of recycling carbon taxes and policies promoting clean electricity technology could facilitate economic growth, emission reduction, and an enhancement in social welfare. Grounded in the research mechanisms of green development, the study posits that green taxation emerges as a key driver for green innovation within enterprises and across regions.

Consequently, green taxation should be viewed as an effective approach to enhancing green innovation. Porter Hypothesis asserts that judicious environmental regulation has a beneficial impact on green innovation (Porter, 1996 ). In 2020, Song et al. ( 2020 ) highlighted green taxes as a vital tool for fostering green product innovation, noting the necessity for further examination of environmental regulations alongside R&D tax incentives. Wang et al. ( 2022 ) revealed that resource tax reforms significantly bolster green innovation in resource-intensive industries with corporate profitability acting as a reinforcing mediator, and executive compensation amplifying this effect. Yu et al. ( 2021 ) demonstrate a unit-based progressive carbon tax encourages firms to engage in green innovation more effectively than a fixed rate. Jiang et al. ( 2023 ) identified a dual influence of green taxes on corporate green innovation: environmental subsidies exert a positive impetus, whereas environmental taxes demonstrate a U-shaped dynamic—initially inhibitory but subsequently stimulatory. China’s implementation of an environmental protection tax in 2018, which targets corporate pollution emissions, has been pivotal in improving corporate ESG (Environmental, Social, and Governance) performance, thereby stimulating green technology innovation and facilitating sustainable development. Li’s study (2022) demonstrates that the environmental protection tax not only significantly boosts ESG performance, but also enhances green technological innovation, with the former playing a mediating role in the latter’s enhancement. The study also notes variations in this effect based on corporate ownership and regional factors (Li and Li, 2022 ). Zhang et al. ( 2020 ), using a game-theoretic model, find that carbon taxes incentivize firms to adopt aggressive green innovation strategies. Pourkarimi and Hojjat ( 2019 ) underscore green taxes as crucial instruments within green economic policies for deploying sustainable technology. They argue that these taxes promote the adoption of environmental technologies by lowering production costs and the expense associated with non-environmental goods. Zheng et al. ( 2023 ) argue that environmental and R&D taxes enhance corporate green innovation, exhibiting a synergistic effect. Wang and Yu ( 2021 ) observed that mineral resource development often results in externality issues. They found that the rate of environmental tax directly influences pollution reduction and green production. His results indicate that environmental externalities negatively affect green technology innovation, advocating for a gradual increase in environmental tax rates. Deng et al. ( 2023 ) report that environmental taxes have heightened green innovation in heavily polluting industries, with increased management costs compelling firms to increase their R&D investment, thus boosting green technological innovation. The influence of green taxation on environmental protection and green technology innovation is substantial, and it is essential to account for the nonlinear effects of tax competition to enhance the efficacy of environmental regulation and the advancement of green technology innovation (Deng et al., 2022 ). Johan ( 2006 ) argued that green taxation opens wider market opportunities for the development of pollution-free environmental technologies. In 2021, Yu explored the effects of green taxes and technology subsidies on the intelligent transformation of manufacturing enterprises. He discovered that adjustments in government taxation policies could encourage the production of intelligent products and boost corporate competitiveness (Yu et al., 2021 ). Lastly, Chen et al. ( 2022 ) emphasized the critical role of green taxation in driving environmental technology innovation, with significant implications for the manufacturing industry’s development. In the context of China, the enactment of environmental tax laws has been a catalyst for green technology innovation, though further incentives are necessary to foster green development.

However, the investigation into the negative impacts of green taxation remains limited. Extensive research in the realm of green innovation and development has scrutinized knowledge-based factors (such as intellectual property rights) that stimulate green performance, including R&D expenditures, patent registrations and applications (Guo and Huang, 2022 ; Wang et al., 2022 ) . Yet, there is a notable scarcity of research addressing the adverse effects resulting from the mandatory channeling of these knowledge-based and material resources into green investments, leading to a depletion of resources available for other innovative activities. Zahra ( 2021 ), from the Resource-Based View (RBV), argues that for resource-constrained firms, managing limited resources to reach an optimal state is a slow and challenging process, highlighting the criticality of optimal resource allocation. Kooreman and Mot ( 2021 ), utilizing innovation system theory, review the literature and policies surrounding green innovation. This body of work underscores the intricacies involved in formulating and executing green innovation policies, including green taxation. It highlights how these policies influence the alteration of incentive structures and the redirection of resource flows. Foxon ( 2002 ) and Cecere et al. ( 2014 ), grounded in technological lock-in and path dependency theories, observe that entrenchment in existing technological paths can restrict the scope and trajectory of innovation, making shifts toward more sustainable pathways arduous. This is particularly relevant in understanding how green taxation may engender an over-reliance on existing technologies in firms and regions, thus constraining the exploration of novel and disruptive technological avenues. Empirical studies focusing on how to reduce the time and costs of green innovations, minimize pollutant emissions and diminish impact are scant, particularly those examining the negative repercussions of extensive resource reallocation due to green taxation. This oversight and potential misinterpretation of policy lag by governments can further hinder the effectiveness of green taxation and lead to outcomes that contradict initial expectations.

As illustrated in Table 1 , substantial research has been conducted on the positive impacts of green taxation and the critical role of resource allocation. However, when green taxes are effective, studies on the potential negative consequences that may arise from resource reallocation remain sparse. This research, therefore, seeks to assess whether green taxation can facilitate regional green development and innovation, considering both its resource allocation effects and the associated negative impacts. Drawing the China Innovation Report, assesses innovation capacity through a systematic framework encompassing knowledge creation, acquisition, corporate innovation, the innovation environment and performance. The paper argues that while green taxation can indeed propel regional green development and innovation, this necessitates the reallocation of corresponding resources to achieve such promotional effects (Shi et al., 2023 ). Green taxation in a region should encourage investments in green resources, crucial for advancing green technological development and reducing pollution emissions (Arshian et al., 2023 ). However, this implies that in the context of overall limited resources, there could be not only a significant shift in resource allocation towards green initiatives but also substantial changes in overall resource distribution, which could inadvertently impede development in other sectors.

By analyzing panel data from 30 Chinese provinces spanning 2004–2021, this study unveils the positive influence of green taxation on regional green development and innovation, while also delving into the mechanisms of its potential negative effects. Anchored in disciplines such as environmental economics, the Resource-Based View (RBV) theory, and innovation systems, this research probes how green taxation steers the behavioral choices of businesses and individuals towards regional green growth and innovation. This exploration sheds light on the economic merits of green taxation, especially in terms of its latent role in promoting regional green technological innovation and sustainable development. Our approach, which refines existing research, employs meticulous data, including the two-way fixed effects model and mediation effect analysis. It integrates an empirical analysis of varying innovation capacities into heterogeneity analysis, offering deeper and more precise insights. This work endeavors to bridge the gaps in theoretical and empirical research about the workings of green taxation across diverse economic and environmental backdrops found in the existing literature.

Research hypotheses and data measurement

Research hypotheses, impact on green development and green innovation.

Green taxation, as a strategic policy instrument, plays a pivotal role in promoting sustainable practices. By offering reduced taxes on environmental equipment and technologies, it motivates enterprises to invest in and adopt eco-friendly technologies, including clean production and resource-efficient technologies. This strategy leads to reduced resource consumption and environmental pollution, thereby contributing to an enhanced level of regional green development. Additionally, green tax policies encourage the adoption of energy-saving and emission-reduction measures. These practices not only improve energy efficiency but also decrease emissions during the production process, further augmenting productivity (Yasmeen et al., 2023 ). In a similar vein, the imposition of higher taxes on sources of pollution compels enterprises to escalate investments in environmental research and development. This shift fosters the innovation and application of green technologies, catalyzing the growth and transformation of green industries. However, it is noteworthy that the application of innovative technologies often exhibits a certain degree of latency. Additionally, the implementation of green taxation may increase the operational costs for businesses to some extent. Consequently, green taxation might exhibit a lagging effect on regional green development and innovation. In light of these considerations, the following hypotheses are posited:

Hypothesis H1: Green taxation exerts a delayed promotional effect on regional green development .

Hypothesis H2: Green taxation positively influences regional green innovation .

Mechanism and impact on regional innovation capacity

The introduction of green tax policies, while increasing costs for businesses, also steers them towards investing in the green sector, owing to the incentives and reductions these policies offer. This shift may inadvertently result in decreased investment in research and development (R&D) and innovation in other vital areas. From the Resource-Based View (RBV), a firm’s competitive advantage and capacity for innovation are derived from its unique resources and capabilities. Green taxation encourages businesses to redirect their finite resources toward green technologies in pursuit of tax benefits. This reallocation could potentially compromise R&D and innovation in non-green sectors, thereby impacting the firm’s competitiveness and innovative potential in these areas. Innovation system theory highlights that innovation is a systemic process involving multiple stakeholders, including enterprises, governments, and research institutions. These entities collectively foster the generation and application of new knowledge through diverse interactions. Green taxation, by reshaping incentive structures and resource distribution, may bolster innovation in green technologies within the system. Yet, this could also lead to a diversion of resources from other potential areas of innovation, influencing a region’s overall innovative capacity. The technological lock-in and path dependency indicate that once a specific technological path is embraced, the system may become excessively dependent on it due to factors like scale economies, and synergistic and learning effects, potentially hindering the transition to alternative technological paths. Green taxation, therefore, might cause enterprises and regions to rely too heavily on established technologies, restricting exploration into novel and disruptive technological trajectories. In light of this, the paper proposes the following two hypotheses:

Hypothesis H3: Green taxation exerts an inhibitory influence on regional comprehensive innovation capacity .

Hypothesis H4: Green taxation, while advancing regional green development and reallocating corporate resources, impedes the enhancement of regional innovation capacity .

Data measurement

Measurement of green taxation.

In this study, green taxes are delineated into two distinct categories: narrow green taxes and broad green taxes. Narrow green taxes specifically target pollutant emissions, aiming to foster environmental protection and sustainable development. These are essentially environmental protection taxes, marking a transition from a pollution fee system to a formal taxation framework. Prior to the adoption of environmental protection taxes, pollution fees served as an effective interim measure.

Broad green taxes, on the other hand, are more encompassing, considering the synergistic development of ecological and economic systems. These taxes focus on post-event regulation as well as preemptive guidance and control (OECD, 2010 ). Broad green taxes encompass a range of fiscal measures including environmental protection taxes, pollution fees and specific environmental provisions within certain tax categories. Given the challenges in acquiring data on tax incentives for environmental protection and energy conservation within value-added tax and corporate income tax, this study has chosen to use a composite measure for broad green taxes. This measure defined broad green taxation as the proportion of the total sum of environmental protection tax, domestic consumption tax, resource tax, urban maintenance and construction tax, farmland occupation tax, and vehicle and vessel tax to the total regional tax revenue. This approach allows for a nuanced and comprehensive evaluation of both narrow and broad green tax policies on regional green development and innovation capacity. This comprehensive analysis is visualized in Fig. 1 , which presents a timeline of national green tax intensity:

The percentage of green taxes as a proportion of total tax revenue is plotted on the vertical axis, with years on the horizontal axis, showing the change in the proportion of green taxes in China from 2004 to 2021.

Measurement of green development indicators

In assessing green development, the scholarly community has yet to agree upon uniform measurement indicators. Predominant methods for evaluation include comprehensive assessment systems that address environmental pollution and green total factor productivity (Li et al., 2022 ; Fang, 2021 ). Green total factor productivity, particularly in the production process, encompasses a holistic consideration of resource utilization efficiency, environmental impact, and economic benefits. This approach integrates both the outputs and inputs of the production process, while also emphasizing the sustainable use of resources and minimizing environmental degradation. An increase in green total factor productivity signifies enhanced output with equal or reduced resource consumption and a diminished environmental footprint, aligning with the principles of sustainable development. Consequently, this paper adopts green total factor productivity as the representative metric for regional green development. This is quantified using the sbm-ddf model. The model’s parameters are outlined in Table 2 , and the data have been subjected to logarithmic transformation for analysis.

Assessment of Regional Comprehensive Innovation Capability

The evaluation of regional comprehensive innovation capability draws upon the aggregated utility values of China’s regional innovation capabilities, as reported in the China Regional Innovation Capability Report spanning from 2004 to 2021. This index system is structured around five primary indicators, further divided into 20 secondary indicators. A detailed breakdown of these indicators is provided in Table 3 :

Based on the index construction system and the corresponding weight assignments detailed in the China Regional Innovation Capability Report, the weights assigned to various indicators are as follows: knowledge acquisition holds a weight of 0.15, knowledge creation also has a weight of 0.15, enterprise innovation is weighted at 0.25, the innovation environment carries a weight of 0.25, and the innovation performance effect value is given a weight of 0.20. This weighting scheme culminates in a comprehensive utility value for regional innovation capabilities. The partial results, which have undergone logarithmic processing, are presented in Table 4 :

Research design

Development of the econometric model.

This study establishes a dual fixed effects panel model to examine the influence of green tax policies on both green development and innovation. In this analysis, green taxes are categorized into narrow and broad types, serving as explanatory variables. Given that green taxes impact green development and innovation through technology research and development, a lag effect is inherent. Furthermore, numerous scholars incorporate the squared term of environmental regulation in their analyses of environmental regulatory issues. Hence, following the methodologies used by Song and Wang ( 2013 ) and Wang ( 2011 ), this study accounts for both one-period and two-period lags, as well as the squared term of green taxes in the model, leading to the construction of the following specific dynamic panel model:

In this framework, \({LNGTTP}\) signifies the green development within a region. \({LNGTC}\) represents regional green innovation, \({LNTCC}\) denotes the comprehensive capability of regional bed innovation, and \(\,{LNXYGTAX}\) and \({LNGYGTAX}\) for narrow and broad green taxes respectively; \({LNXYG}{{TAX}}_{i,{\rm{t}}-1}\) and \({LNXYG}{{TAX}}_{i,{\rm{t}}-2}\) for the one-period and two-period lags of narrow green taxes; \({LNXYG}{{TAX}}^{2}\) for the squared term of narrow green taxes; \({LNGYG}{{TAX}}_{i,{\rm{t}}-1}\) and \({LNGYG}{{TAX}}_{i,{\rm{t}}-2}\) for the one-period and two-period lags of broad green taxes; and \({LNGYG}{{TAX}}^{2}\) for the squared term of broad green taxes. \({LNGTTP}\) for green development and \({LNGTC}\) for green innovation; \({LNTCC}\) for comprehensive innovation capability; \({LNEDU}\) for educational level; \({LNOP}\) for openness degree; \({LNGDP}\) for economic development; \({LNFDL}\) for foreign investment; \(\,{LNL}\) for labor; \({LNTC}\) for technological level; and \({LN}{\rm{IS}}\) for industrial level. \({\epsilon }_{i,t}\) represents the random error term in the model. To mitigate the effects of heteroscedasticity and multicollinearity, all data have been logarithmically processed.

Data overview and indicator selection

In light of the data’s availability and the need for stability in pandemic-era data, this study utilizes panel data from 30 provinces and municipalities in China. The time frame for the data spans from 2004 to 2021. The information regarding pollution charges within green taxes is sourced from the China Environment Yearbook, whereas other necessary data are obtained from the China Statistical Yearbook and various provincial statistical yearbooks. For instances of data missing, the regression imputation method is applied to estimate the missing values. The chosen indicators for this study are outlined below:

Dependent variables

The research considers three dependent variables: \({LNGTTP}\) , \({LNGTC}\) and \({LNTCC}\) . The green development index is measured by the SBM-DDF method, with GDP as the desired output. The undesired outputs include industrial sulfur dioxide, industrial wastewater, and Industrial Particulate Matter, with fixed assets (perpetual inventory method), average number of employees, and energy consumption as input factors. The data derived from this method undergoes logarithmic transformation. LNTCC is determined based on the China Regional Innovation Capability Report, with assigned index weights and final data also subject to logarithmic transformation, as detailed earlier. \({LNGTC}\) is quantified through the ratio of regional green patent grants to the total number of patent grants. The resultant data are then transformed by removing the percentage and applying logarithmic processing.

Explanatory variables

This paper divides green taxation into narrow ( \({LNXYGTAX}\) ) and broad ( \({LNGYGTAX}\) ) categories. Narrow green taxation refers to the proportion of environmental fees within the total regional tax. In contrast, broad green taxation encompasses the aggregate of environmental protection taxes, domestic consumption taxes, resource taxes, urban maintenance and construction taxes, farmland occupation taxes, and vehicle and vessel taxes as a percentage of the total regional tax.

Control variables

Education Level ( \({LNEDU}\) ): This is gauged by the ratio of regional educational expenditure to the total regional expenditure. Regions with higher education levels typically demonstrate greater environmental awareness and a stronger commitment to green development, often showing more recognition and support for green tax policies.

Openness Degree ( \({LNOP}\) ): Measured by the ratio of the total value of goods imported and exported by operating units in each region to the regional GDP. This value is calculated using the average annual exchange rate of the RMB to the US dollar. A higher degree of openness in a region usually correlates with increased opportunities for green development and innovation.

Economic Development ( \({LNGDP}\) ): Determined by the per capita GDP of each region. Regions with higher economic development are generally more responsive and contributive to green tax policies, thereby facilitating green development and innovation.

Technological Innovation ( \({LNTC}\) ): This is assessed by the proportion of regional fiscal R&D expenditure to total regional expenditure. The level of regional technological innovation plays a significant role in the region’s developmental capacity.

Foreign Direct Investment ( \({LNFDL}\) ): A high level of foreign direct investment can introduce more green technology and industries. It also aids in the implementation and effectiveness of green tax policies.

Labor Force ( \({LNL}\) ): Represented by the number of people employed at the end of the year in each region. An inadequately skilled or environmentally unaware labor force can impede the implementation of green tax policies and hinder green development.

Industrial Structure ( \({LN}{\rm{IS}}\) ): Measured by the proportion of tertiary industry output to the regional GDP. A higher tertiary industry output percentage often indicates a more developed and diverse regional economic structure, which tends to have a higher demand for environmental protection and green development.

Descriptive statistical analysis

The analysis of Table 5 reveals a substantial variation in the minimum and maximum values for the degree of green development, green innovation, both broad and narrow green taxes, foreign investment, and technological innovation. This variation underscores a notable disparity in green development, innovation, green tax application, and other related variables across various regions in China. The relatively smaller standard deviation observed in the degree of green development and the level of green innovation suggests a more cohesive distribution of data pertaining to these indicators. Conversely, the larger standard deviations associated with green taxes, technological innovation, foreign investment, and openness to external engagement reflect a broader dispersion of data. These disparities indicate significant regional differences in green taxes, technological innovation, and openness.

Correlation analysis

Table 6 reveals a pronounced negative correlation between narrow green taxation and regional green development, yet with a positive coefficient for its squared term. This suggests that as narrow green taxation increases, its negative impact on regional green development diminishes and may potentially transform into a positive influence. This suggests a nonlinear relationship in which an increase in narrow green taxation might initially hinder green development but becomes beneficial after surpassing a certain threshold. The analysis of Table 7 indicates a significant negative link between broad green taxation and overall regional innovation capacity, and this relationship is further accentuated by a significantly negative squared term. This indicates that an increase in broad green taxation not only initially exerts a negative impact on regional innovation capacity but also that this adverse effect intensifies with further increases in taxation. Such a trend could suggest that excessively high broad green taxation dampens corporate innovation drive, thereby adversely affecting regional comprehensive innovation capacity. These analyses lead to the conclusion that there is a notable correlation between green taxation (both narrow and broad) and the chosen dependent variables (regional green development and comprehensive innovation capacity). Additionally, the robust significance of the control variables underscores their validity. These insights provide a deeper understanding of the effects of green taxation on regional development and innovation capacity, underscoring the significance of continued research in this area.

Empirical analysis

The dataset employed in this study comprises unbalanced panel data, encompassing 30 samples over an 18-year period. When selecting regression models, F-tests strongly reject the null hypothesis “H0: all u i  = 0”, indicating a preference for fixed effects over mixed regression. Further, the Hausman test decisively refutes the null hypothesis, demonstrating that the fixed utility model of this study markedly outperforms the random effects model. Consequently, this paper adopts a fixed effects model for the empirical analysis. To enhance the model’s robustness, it accounts for both time and regional variations, constructing a two-way fixed effects model and employing clustered robust standard errors to address potential heteroskedasticity. The empirical analysis presented in this paper is conducted using Stata16 software.

Fundamental regression analysis

(1) Regression Analysis: The Impact of Narrow Green Taxes on China’s Green Development and Innovation

In the first column of Table 8 , the influence of narrow green taxes exhibits a lag effect at a 1% significance level. Specifically, the first lag of narrow green taxes shows a significant and positive impact on green development. This lag effect indicates that the imposition of environmental protection taxes can motivate enterprises and individuals to adopt production methods that are more environmentally sustainable and resource-efficient. Such a shift enhances resource utilization and boosts production efficiency, thus facilitating the green transformation of enterprise equipment (Luo and Wu, 2023 ; Sun et al., 2023 ). As a result, there is an observed increase in green total factor productivity. The implementation of new equipment and the resultant improvements in enterprise efficiency take time to materialize, which explains the positive impact of the one-period lag of narrow green taxes on green development.

In the second column of Table 7 , narrow green taxes positively influence green innovation at a 10% significance level. This effect arises because green tax policies elevate corporate environmental consciousness and costs, thereby fostering green innovation and green technologies (Feng et al., 2022 ). However, a first-order negative effect is observed at a 10% significance level, suggesting that narrow green taxes boost green innovation in the short term. In the longer term, due to the delayed application of new technologies, the distribution of new equipment, and the limited scope of direct taxation on emissions under narrow green taxes, the cost effect tends to surpass the compensatory effect. Consequently, this dampens corporate green innovation, resulting in a less pronounced impact of the one-period lag of narrow green taxes on green innovation.

Moreover, in the third column, while facilitating green development and innovation, narrow green taxes adversely affect the overall innovative capacity of enterprises with a one-period lag at a 5% confidence level. On the one hand, the imposition of narrow green taxes causes enterprises to redirect their research resources towards green initiatives, which may be inadequate for supporting innovation in other areas, thus impeding the overall innovative progress of the enterprise (Zhao et al., 2022 ). On the other hand, narrow green taxes generally elevate the comprehensive costs for enterprises, leading to a decrease in their overall innovative capabilities. (2) Regression Analysis: The Influence of Broad Green Taxes on China’s Green Development and Innovation

In the fourth and fifth columns of Table 7 , this section examines the influence of broad green taxes through a national-level empirical analysis. The findings suggest that these taxes do not exert a substantial impact on green development and innovation. The implementation of these green tax policies appears to be hindered by several institutional and operational challenges, leading to their limited effectiveness. Initially, it is important to note that broad green taxes include a spectrum of fiscal measures beyond just environmental protection taxes. This diversity can give rise to complications in tax design and administration. For instance, exorbitant tax rates or impractical collection methods can impose undue burdens on businesses, thus potentially stifling their innovative drive. Moreover, the effectiveness of broad green taxes is further complicated by issues like market failure and information asymmetry. Enterprises depend on precise and comprehensive information regarding environmental costs and benefits to make informed investment choices. A lack of accessible, accurate information or the presence of information asymmetry can result in inadequate investment in green innovation. Furthermore, for broad green taxes to be truly effective, there must be a harmonious integration with other environmental policies and strategies. In cases where these policies are not well-aligned or are flawed, the potency of green tax initiatives can be significantly weakened. This situation is exacerbated when environmental standards are lenient or when regulatory oversight is insufficient, as companies may sidestep environmental obligations to cut costs. Such behavior inevitably leads to a reduction in investments in green innovation.

In the sixth column in Table 7 , regarding the influence on enterprises’ overall innovative capacity, the study identifies negative effects at a 10% significance level for both the first and second lag periods. This finding is particularly noteworthy due to the significant negative coefficient of the quadratic term. It implies that an increase in broad green taxes corresponds with a further decline in the innovative capacity of enterprises. The underlying reasons are akin to those observed with narrow green taxes. However, the broader scope of taxation intensifies their impact on the innovative prowess of enterprises.

Drawing from the detailed analysis of the effects of narrow and broad green taxes on green development and innovation, it can be inferred that hypotheses H1 and H2 are substantiated to a certain degree.

In examining the control variables, it becomes evident that regional labor positively influences green innovation, as evidenced by the 1% significance level. An increase in employment not only boosts labor participation in green innovation but also catalyzes the development and application of eco-friendly technologies and products. This shift enhances both the efficiency and quality of innovation, thereby nurturing the green industry’s growth. Concurrently, increased employment bolsters the dissemination and exchange of knowledge and technology, thereby enriching the collective capacity for innovation and accelerating regional progress in green innovation. Conversely, foreign investment appears to adversely affect green innovation, observable at both 5 and 1% significance levels. Typically characterized by a short-term orientation and a focus on profit maximization, such investment often resorts to environmentally detrimental and energy-intensive production practices. This approach not only curtails regional green innovation opportunities but also impedes environmental betterment. Furthermore, foreign technology transfer predominantly involves outdated technologies, thereby constraining the regional development of green innovation and the transformation of green industries. The degree of regional openness to foreign markets positively correlates with green development, as indicated at the 10% significance level. This openness facilitates resource and technology flows, thereby bolstering green innovation capabilities and production efficiency. Inter-regional exchange and collaboration enable the adaptation of cutting-edge technologies, expansion of market share, and improvement in product value. Such dynamics stimulate corporate green innovation and enhance the environmental performance and benefits of products. In terms of economic development and workforce size, these factors markedly bolster comprehensive innovation capacity in enterprises. However, openness, at the 10% confidence level, presents a paradoxical effect. While economic development and an expanded labor force can invigorate corporate innovation activities—fueled by increased capital investment, technological advancement, and market growth—an escalation in openness may introduce heightened competition and market pressures, potentially curtailing innovation efforts. Enterprises, in the face of rivalry, might prioritize cost reduction and efficiency over innovation. Moreover, increased openness could facilitate technology and knowledge outflows, thereby diminishing the innovative capacities of enterprises.

Assessing the impact of innovation capacity and underlying mechanisms

This section delves deeper into the nexus between green development and regional innovation capacity. It particularly examines the hypothesis that green taxes, while fostering regional green development, adversely affect regional innovation capacity. To this end, mechanism tests are employed for both narrow and broad green taxes, utilizing Wen’s three-step regression method (Wen and Ye, 2014 ). The initial two steps are already addressed in the baseline regression analysis, and the results from the third step are presented in Table 9 .

Firstly, drawing upon the baseline regression results and the mechanism test outcomes in Table 8 , the study observes a nuanced impact of green taxes on enterprise innovation. Specifically, narrow green taxes, while conducive to green development and innovation, adversely affect the comprehensive innovation capacity of enterprises at a 5% confidence level with a one-period lag. This form of taxation generally increases the total costs for enterprises, leading to a reduction in their overall innovation capacity. In contrast, broad green taxes demonstrate a negative influence on this capacity at a 10% significance level, observable in both first-order and second-order lags. Notably, the significant negative coefficient of the quadratic term suggests a progressive decline in enterprise innovation capacity with increasing broad green taxes. The underlying causes mirror those of narrow green taxes. However, due to their wider range of taxes, broad green taxes exert a more pronounced impediment to enterprise innovation capacity.

Consequently, Hypothesis H3 finds robust validation through these findings .

Secondly, upon integrating the variable of green total factor productivity in Tables 9 and 10 , notable shifts are observed in the impacts of both broad and narrow green taxes on regional comprehensive innovation capacity. Focusing on narrow green taxes and the baseline regression results, these taxes demonstrate a dual effect: they promote regional green development with a first-order lag at a 1% significance level, yet concurrently exert a first-order lagged inhibitory impact on regional innovation capacity at a 5% significance level. The mediation test outcomes reveal that when green development is introduced as a mediating variable in the innovation capacity regression, the significance of the inhibitory effect of narrow green taxes on innovation capacity is attenuated, falling to the 10% significance level. Concurrently, green development itself presents an inhibitory effect on regional innovation capacity at a 5% significance level.

From the perspective of broad green taxes, and in reference to the previous regression results in Table 8 , a marked first-order and second-order lagged inhibitory effect on regional innovation capacity is evident. Although broad green taxes initially do not show a discernible impact on regional green development, this changes when green development is incorporated as a variable in the innovation capacity regression in Table 10 . Subsequently, the second-order lagged inhibitory effect of broad green taxes on innovation capacity dissipates, leaving only the first-order lagged effect. Moreover, the previously significant negative quadratic term loses its significance. This indicates that some impacts were mitigated through the influence of narrow green taxes on green development, thereby altering the overall significance of their effects.

The promotion of regional green development can inadvertently lead to a decrease in regional innovation capacity. This outcome is partly due to resource reallocation and economic structure adjustments that can disrupt the existing innovation system. In the quest for green development, substantial investments and resources are often channeled into environmental protection and sustainable development initiatives, potentially detracting from investments in other innovation sectors (Li et al., 2022 ). Compliance with environmental standards and regulations may also constrain the growth potential of certain traditional industries, thus impacting regional economic progression and innovation capacity. Moreover, green development can trigger shifts in the regional industrial landscape. While this shift may temporarily hinder traditional industries, the burgeoning green sectors require time to mature, which could transiently affect regional innovation capacity during this transitional phase.

Thus, Hypothesis H4 is validated to a certain extent .

Heterogeneity analysis based on the regional level

Narrow green taxes.

Acknowledging the notable disparities among various regions in China, this study segments provincial data into three geographical categories: Eastern, Central, and Western. This segmentation aims to conduct a heterogeneity analysis that accurately reflects regional variations. Figure 2 provides a visual depiction of these differences, focusing on the intensity of green taxes, quantified as their proportion in the overall tax structure. Complementing this, Table 10 offers detailed regression results, examining the influence of narrow green taxes on aspects such as green development, green innovation, and comprehensive innovation capacity across these distinct regions.

The horizontal axis represents various provinces, while the vertical axis depicts the average green tax intensity, expressed as the percentage of green taxes as a proportion of total tax revenue from 2004 to 2021. This illustrates the differences in average green tax intensity across different provinces.

According to the top three columns in Table 11 , in the Eastern region, the narrow green taxes significantly bolster green development, demonstrating a positive impact at the 5% significance level. Notably, an increasing trend in this positive effect is evident with the escalation of these taxes, as suggested by the positive coefficient of the quadratic term. The Eastern region, in comparison to others, is better poised for green development due to its superior conditions and solid foundational support. Characterized by an advanced economy with heightened awareness of green industries and environmental protection, this region offers an ideal backdrop for the effective enactment of green taxes, thereby facilitating enhanced green development (Lu and Zhou, 2023 ). However, these taxes also exhibit a first-order lagged negative impact on green innovation, noticeable at the 10% significance level. As the Eastern region nears the saturation point in green technology, further innovation demands significant investments in both funds and human resources. The increased operational costs for businesses, stemming from narrow green taxes, pose challenges to ongoing technological advancements. Interestingly, narrow green taxes appear to exert negligible influence on the comprehensive innovation capacity of businesses in the Eastern region. This is largely attributed to the region’s advanced state, marked by a smaller presence of heavy and pollution-intensive industries, which significantly diminishes the impact of these taxes. The study also reveals that certain factors like foreign investment, labor, and technological innovation serve as impediments to regional green development, evident at the 1%, 5%, and 10% significance levels, respectively. Conversely, regional economic development is found to be a significant catalyst for green development, underscoring its importance at the 1% significance level.

According to the fourth to sixth column in Table 11 , in the Central region, the impact of narrow green taxes on green development is not pronounced, yet these taxes notably impede regional green innovation, as evidenced by a 5% significance level. This region, characterized by a well-developed industrial sector, is home to major industrial enterprises. Notable areas include Heilongjiang and Jilin in the Northeast, predominantly engaged in heavy industries like petroleum, and the central and southern regions focusing on metallurgy, with provinces such as Shanxi, Hunan, and Hubei specializing in machinery manufacturing. Despite this industrial robustness, the Central region’s economic development remains comparatively modest. This situation has led the region to absorb pollution-intensive industries relocated from the Eastern region, in a bid to stimulate economic growth. Consequently, there is a pressing need for the Central region to impose higher environmental protection taxes and to intensify regulatory measures. However, the region’s reliance on heavy-pollution industries and manufacturing enterprises presents significant challenges in leveraging environmental protection taxes to influence regional green development and innovation (Rao et al., 2023 ). This situation also adversely affects the capability of enterprises to innovate, with a significant negative impact at the 10% significance level, as indicated by the negative coefficient for the quadratic term. The research further identifies that the regional economic development and the scale of foreign investment each positively influence regional green development, at the 10 and 5% significance levels, respectively. Conversely, the level of technological innovation and the industrial structure are found to impede regional green development, at the 5 and 10% significance levels, respectively. Moreover, factors such as regional economic development, industrial structure, and the degree of openness to foreign markets collectively promote the enhancement of comprehensive enterprise innovation capacity, with significant positive impacts at the 1 and 5% significance levels, respectively.

According to the last three columns in Table 11 , in the Western region, the influence of narrow green taxes on green development is not substantial; however, they positively affect green innovation, albeit with a first-order lagged negative effect, at the 10% significance level. There is also a notable negative impact on the comprehensive innovation capacity of enterprises, evidenced at the 5% significance level, with the quadratic term showing significant negativity. The region’s industrial structure is relatively uniform, predominantly centered around resource exploitation and traditional heavy industries (Zhang et al., 2022 ). As a result, enterprises in the Western region are encountering increased burdens and challenges under the influence of narrow green taxes. While the escalation in costs and policy support might stimulate green innovation in the Western region, the absence of advanced technology and green innovation capabilities could hinder enterprises from effectively mitigating environmental pollution and resource waste. This limitation impacts the potential for both green development and innovation. Moreover, these escalated costs contribute to an increased comprehensive innovation burden for enterprises (Nan et al., 2022 ). Regarding regional influences, economic development and technological innovation each play a supportive role in promoting regional green development, marked at the 5 and 10% significance levels, respectively. Conversely, the level of foreign investment is observed to impede regional green innovation at the 10% significance level. Additionally, both regional economic development and technological innovation are instrumental in enhancing the comprehensive innovation capacity of enterprises, as indicated at the 10% confidence level. In contrast, the degree of openness to foreign markets presents an obstacle to this enhancement, as evidenced by the 5% confidence level.

Broad green taxes

According to the top three columns in Table 12 , in the Eastern region, broad green taxes demonstrate a more subdued impact on green development compared to narrow green taxes, manifesting only as a first-order lagged positive effect at the 1% significance level. This muted impact can be attributed to the region’s advanced economic development and industrial structure, which stand out relative to the Central and Western regions. Additionally, the Eastern region levies fewer environmental-related taxes, such as resource taxes and cultivated land occupation taxes, in comparison to the Central and Western regions. However, the Eastern region excels in technological strength, boasting superior environmental technology and innovative capabilities. The introduction of green taxes in this context serves as an incentive for enterprises to augment their R&D investments. Consequently, this leads to a first-order lagged positive effect and a favorable impact on green innovation at the 10% significance level. The presence of a negative quadratic term, however, suggests an inverted U-shaped relationship. At the 10% confidence level, broad green taxes are observed to impede the comprehensive innovation capacity of enterprises, with a significantly negative impact noted in the quadratic term. Owing to their broader tax base, broad green taxes exert a more pronounced influence on the comprehensive innovation capacity of enterprises than narrow green taxes, and this influence is notably adverse in the Eastern region. Furthermore, the labor and technological innovation are found to significantly hinder green development. In contrast, the level of regional economic development plays a crucial role in promoting regional green innovation. Additionally, the labor, regional education, and economic development are significant drivers in enhancing the comprehensive innovation capacity of enterprises.

According to the fourth to sixth column in Table 12 , in the Central region, broad green taxes reveal a nuanced impact on green development and innovation. These taxes enhance regional green innovation notably at the 1% significance level. However, the analysis of the quadratic term of these taxes shows a negative effect at the 10% significance level. This suggests an inverted U-shaped relationship between the broad green taxes and green innovation in this region. The influence of these taxes on the comprehensive innovation capacity of enterprises is complex, exhibiting both promotional and first-order lagged inhibitory effects. The presence of a significant negative quadratic term further underscores the inverted U-shaped dynamic in this relationship. This pattern can be attributed to the Central region’s industrial landscape, which is skewed towards pollution-intensive manufacturing sectors. Higher broad green taxes in this context incentivize enterprises to pursue green innovation as a strategy to mitigate tax burdens (Wang et al., 2022 ). Although the push for innovation spurred by these taxes markedly boosts the comprehensive innovation capacity of enterprises, the entrenched nature of the heavy industry sector limits rapid shifts, thus not yielding a substantial impact on green development. This situation has also precipitated a first-order lagged negative effect on the enterprises’ comprehensive innovation capacity. Furthermore, an excessive tax burden dampens the momentum for regional green innovation, culminating in an inverted U-shaped trend for the comprehensive innovation capacity of enterprises. Factors like technological innovation and industrial structure pose significant challenges to regional green development. Conversely, the regional economic development acts as a catalyst for green progress. Additionally, elements such as openness to foreign markets, industrial structure, and regional economic development level each play a significant role in bolstering the comprehensive innovation capacity of enterprises, as evidenced by their impact at the 5 and 1% significance levels.

According to the last three columns in Table 12 , in the Western region, the effects of broad green taxes on regional green development and innovation are less distinct compared to the Eastern and Central regions. These taxes appear to impede green development and the comprehensive innovation capacity of enterprises, both at the 10% significance level. The Western region is characterized by slower economic growth, a relatively simple industrial makeup, and a delicate ecological system (Dai et al., 2022 ). As a result, the region exhibits a subdued demand for green development and a weaker response to green tax initiatives. Additionally, the technical capabilities in the Western region are underdeveloped, lacking the necessary infrastructure for green innovation. The imposition of green taxes in this context may escalate cost pressures on businesses. Lacking the means to mitigate these costs through green innovation, enterprises in the Western region face a limited impact on green innovation, coupled with a negative influence on their comprehensive innovation capacity. Furthermore, the study highlights that factors such as openness to foreign markets and technological innovation are significant promoters of green development in the region. In contrast, the industrial structure and the level of foreign investment are notable impediments to both green development and innovation. The degree of openness to foreign markets and regional labor poses challenges to enhancing the comprehensive innovation capacity of enterprises, as evidenced at the 5% significance level. On the other hand, foreign investment and regional innovation capabilities have a promotional effect.

Temporal heterogeneity analysis

Table 13 reveals a dynamic change in the impact of narrow green taxes over time. Prior to 2016, these taxes did not significantly influence green development. After 2016, however, their effect became notably promotional at the 1% significance level. In terms of green innovation, the impact remained non-significant across all periods. The influence on enterprise innovation capacity varied, presenting as a deterrent at the 5%, 10%, and 1% significance levels, particularly with a significantly negative quadratic term post-2006. The evolution of these effects mirrors broader shifts in China’s environmental policy and economic priorities. Before 2006, and extending to 2016, the country’s focus was predominantly on economic growth, with less emphasis on environmental protection and green development. During this period, green development concepts had not been deeply integrated into national strategies, and governmental support for green taxes was comparatively limited (Lin et al., 2023 ), leading to a subdued impact of these policies. Furthermore, the initial design of green tax policies encountered several challenges. China’s green tax framework primarily comprised resource taxes and environmental protection taxes, characterized by low rates, restricted scope, and operational issues like vague collection standards and complex procedures. These factors collectively diminished the influence of green taxes. Moreover, the corporate acceptance of green tax policies was relatively minimal during this phase. However, there was a significant shift after 2016. The Chinese government began to prioritize green development, incorporating it as a key component of the national agenda. This shift was accompanied by the introduction of various supportive policies and measures, including the enhancement and expansion of green tax initiatives. Subsequent adjustments to the green tax policy involved increasing tax rates, broadening coverage, and streamlining collection processes, thereby augmenting the efficacy of these policies. Despite these advancements, the overall effect of narrow green taxes on enterprise innovation capacity remained consistently negative throughout the three periods, primarily due to the increased operational costs imposed on businesses.

An analysis of Table 14 provides insights into the varying impacts of broad green taxes over time. Prior to 2006, these taxes had a dual effect: they were promotive for green development and inhibitory for green innovation at the 1% significance level. The quadratic term for green innovation before 2006, as well as for green development from 2006 to 2016, was positive, suggesting a U-shaped impact. Regarding enterprise innovation capacity, a promotional influence was noted at the 10% significance level, whereas an inhibitory impact was observed at both the 1 and 5% levels. Notably, the quadratic term was significantly negative before 2006 and turned significantly positive post-2016. These fluctuations may be attributed to changes in the environmental policy landscape. Following 2006, the Chinese government introduced a suite of environmental policies, including the Environmental Protection Law and the Air Pollution Control Law. These initiatives heightened the focus on environmental protection, potentially diminishing the independent effect of broad green taxes (Wang and Lin, 2010 ). Conversely, prior to 2006, moderate green tax lower impacts on corporate profitability contributed to a positive effect on comprehensive innovation capacity. However, this positive influence waned as tax efforts intensified. From 2006 to 2016, the diversification of environmental policies likely altered the impact of green taxes (Fang et al., 2023 ). The various environmental strategies from the government, such as carbon emission trading markets, renewable energy development, and environmental monitoring, may have lessened the influence of green taxes on green development. Despite ongoing enhancements in the green tax system and tax efforts during this period, a pronounced negative impact on the comprehensive innovation capacity of enterprises was observed. Post-2016, in the context of sustained economic growth and employment under broader economic pressures, the influence of green taxes on green development and innovation further diminished. Although the significant negative impact on enterprises’ comprehensive innovation capacity continued, it gradually lessened due to supportive related policies, even as tax efforts were amplified.

Analysis of heterogeneity in relation to innovation levels

This section delves into the varying effects of green taxes across regions characterized by disparate levels of corporate innovation capabilities. For this analysis, regions are categorized into two distinct groups: those with high innovation capacity and those with low. Figure 3 illustrates the disparate outcomes linked to these innovation capacities. The detailed findings of this analysis are presented below:

The horizontal axis represents various provinces, while the vertical axis depicts the average Comprehensive Innovation Capability Index from 2004 to 2021. This illustrates the differences in average comprehensive innovation capability across different provinces.

In Table 15 , the impact of narrow green taxes on green development is discernible, exhibiting a significant but delayed promotional effect in both high and low-innovation capacity regions. Specifically, at a 5% significance level, these taxes influence green development in a first-order and second-order lagged manner in high-innovation regions, and in a first-order lagged manner in low-innovation regions. For green innovation, however, narrow green taxes impede progress in high innovation areas at the 5% significance level, while fostering it in low innovation regions at a more significant 1% level. In high innovation areas, mature technology often encounters a bottleneck in green innovation, and the influence of narrow green taxes is minimal, leading to no observed promotional effect. Conversely, in low innovation regions, where technology is less developed, there remains considerable potential for green technological advancements. Here, the impact of narrow green taxes is more pronounced, resulting in a clear promotional effect. Furthermore, regarding regional enterprise innovation capacity, a hindering effect of narrow green taxes is observed only in low innovation regions at the 5% significance level. This phenomenon can be attributed to the heavier tax burden imposed by narrow green taxes in these regions, which escalates the cost pressures on enterprises compared to their high innovation counterparts, thus leading to an inhibitory impact.

In Table 16 , the analysis reveals that broad green taxes do not exert a significant promotional effect on green development and innovation in either high or low-innovation capacity regions. Instead, these taxes present a hindering effect, particularly in regions with low innovation capacity, noticeable at the 10% significance level. Broad green taxes, encompassing a more extensive array of tax types than narrow green taxes, impose a greater tax burden on enterprises across both regions. This heightened financial pressure increases operational costs, consequently impeding the growth of regional green total productivity and innovation (Hong and Cords, 2019 ). The influence on regional enterprise innovation capacity differs between high and low-innovation regions. In high innovation regions, these taxes exhibit a first-order and second-order inhibitory effect at the 1% significance level. However, in regions with lower innovation capacity, the impact is not statistically significant. The increased tax burden generally leads to a reduction in enterprise innovation capacity. Nonetheless, state-initiated support policies for underdeveloped regions partially offset the cost challenges posed by broad green taxes, mitigating their adverse effects in regions with lower innovation capacity.

Robustness test

To ascertain the dependability of the estimated results, this study adopts a substitution model method, incorporating data into both random effect models and linear regression models for validation. The findings confirm that the primary regression outcomes are stable and consistent. Additionally, to further mitigate any potential measurement errors in the independent variables, this paper alters the metric for green taxes from regional tax intensity to the aggregate amount of green taxes within a region, subsequently reapplying this modified metric to the fixed effect model for regression analysis. Typically, the discussion around green taxes centers on regional green tax intensity, defined as the ratio of green taxes to the total regional economic output. Nonetheless, this metric might not wholly capture the actual dynamics of green taxes in a region. By shifting the focus from regional green tax intensity to the total amount of green taxes, the study offers a more precise evaluation of the effectiveness of regional green taxes. The total amount accounts for the influence of the regional economic scale, thereby providing a more accurate reflection of the region’s contribution to environmental protection. The results, even with this modification, uphold the main regression findings to a considerable degree, suggesting that the empirical results of this paper possess a notable level of robustness.

Conclusion and policy implications

This study’s empirical analysis yields several key findings:

Firstly, it establishes that both narrow and broad green taxes significantly hinder the overall innovation capacity of enterprises. Secondly, the influence of green taxes on regional green innovation and development is region-specific. In eastern regions, green taxes tend to bolster green development, whereas in central and western regions, their impact is either subdued or negative. Narrow green taxes impede green innovation in the east and central regions, yet foster it in the west. Conversely, broad green taxes enhance green innovation in the east and central areas without notable effects in the west. Thirdly, narrow green taxes exhibit a delayed yet markedly positive effect on regional green development and provide a stimulative influence on green innovation, evident both immediately and in a first-order lagged context. Fourthly, a U-shaped nonlinear relationship is observed between green taxes and green innovation, green development, and the aggregate innovation capacity of enterprises. Nationally, narrow green taxes correlate in a U-shaped manner with green innovation, while broad green taxes demonstrate an inverted U-shaped relationship with comprehensive enterprise innovation capacity. Regionally, a U-shaped pattern is apparent in the relationship between narrow green taxes and green development. Fifthly, as the green taxes and their associated policies progressively evolve, their impact on enterprise innovation capacity, regional development and innovation becomes increasingly rationalized, exhibiting an ascending trend nationally over time. Lastly, although green taxes facilitate green development, they risk diverting other innovative resources, potentially leading to resource imbalances in enterprises and diminishing the collective innovation capacity of regional businesses.

Most existing research predominantly concentrates on the economic impact of green taxation on enterprises, with a lesser focus on its effects on innovation capacity. The study’s findings, consistent with prior research, suggest that green taxation acts as a potential catalyst for green development and innovation. However, both the narrow and broad green taxation negatively influence the overall innovation capacity of enterprises. This outcome stands in contrast to some literature that posits a positive effect on innovation, hinting that green taxation might initially impose a burden on corporate innovation, mainly due to the redistribution of resources and resulting imbalances. The long-term effects, however, remain an area for further study. Furthermore, this research highlights significant regional disparities in the impact of green taxation on green development and innovation, a facet that has not received adequate attention in previous studies. It demonstrates a promotional effect in Eastern regions, whereas, in Central and Western regions, the impact is either negligible or negative. This variation could be associated with differences in regional economic development, industrial structures, and innovation capacities, emphasizing the need for region-specific green tax policies. Another key contribution of the study is the identification of a nonlinear relationship between green taxation and both green innovation and development. This insight offers a novel perspective on the complex effects of green taxation, challenging the linear assumptions found in some existing literature. It suggests that the influence of green taxation may vary with the level of taxation, calling for future research to explore the optimal tax level that balances the promotion of green innovation against potential negative impacts on corporate innovation capacity. Ultimately, the study enriches traditional heterogeneity analysis by examining regions with diverse innovation capabilities. The results highlight the varied effects of green taxation across areas with different levels of corporate innovation. In regions with high corporate innovation capacity, narrow green taxation exhibits a delayed effect in fostering green development, potentially due to enterprises needing time to adjust their innovation strategies to new tax policies initially. In contrast, in regions with lower innovation capacities, narrow green taxation prompts a quicker uptake of green measures, suggesting that modest incentives may be sufficient to spur action among businesses in these areas. The influence emphasizes the necessity of regional innovation capacities in policy-making. This differentiation in impact indicates that identical policies might require varied approaches across different regions. Broad green taxation has not demonstrated significant promotional effects on green development and innovation in either type of region. This finding points to a more detailed approach to designing green taxation, ensuring it effectively encourages green innovation and sustainable development.

China’s 20th National Congress has distinctly marked green development as a pivotal trajectory for future growth. The green development and innovation become focal points for regional enterprises, particularly those with substantial environmental resource consumption and high pollution emissions. This need is most pressing in the less developed central and western regions, where the stark challenge lies in balancing environmental protection with swift developmental progress. To more effectively leverage the beneficial aspects of green taxes for regional green development and innovation, while simultaneously diminishing their detrimental effects on enterprise innovation capacity and regional green progress, this paper offers the policy recommendations and research trends:

Firstly, the governments should strengthen the direction of green tax policy. It is essential to implement more effective optimization measures for enterprises that are heavy consumers of environmental resources and major polluters. These measures are aimed at motivating such enterprises to expedite their shift towards advanced green development levels. The green tax relief for enterprises proactively engaging in green technologies and practices is recommended. Businesses that adopt practices like clean energy use, resource recycling and low-carbon production could benefit from tax reductions or preferential policies, fostering their ongoing progress in green development.

Secondly, there is a need to substantially strengthen support for green development and innovation in the less developed central and western regions. Incentives, including fiscal subsidies and tax incentives, should be provided to motivate enterprises to invest in green technology research and development, as well as in environmental management. This would significantly advance green development and innovation at the regional level. The government’s role in facilitating these investments through fiscal subsidies is crucial. Establishing special funds on green technology R&D and environmental management in enterprises located in the central and western regions could prove to be particularly effective. Such an approach would not only boost the green innovation capabilities of companies in these regions but also assist in their transition and advancement towards sustainable green development.

Thirdly, a green tax revenue reinvestment is proposed to offset adverse effects on corporate innovation. A designated portion of green tax revenues ought to be earmarked for enhancing the green initiatives of enterprises. The government should consider specialized funds assisting businesses in green technology research and development, environmental management and resource recycling efforts. Such a strategy serves dual purposes: it significantly bolsters the green innovation potential of companies and simultaneously nurtures the expansion of the green industry sector, all while maintaining the holistic innovation capacity of the enterprises involved.

Fourthly, this paper also extends its findings to propose avenues for future studies. Given the observed delayed effects of narrow green taxation on green development, forthcoming research could delve into the temporal dynamics of these tax policies. Essential is a nuanced analysis of green taxation’s influence on both corporate and individual behavior, with a specific focus on variations between short-term and long-term impacts. Future studies should investigate how tax rates, methods of levy, and incentives like rebates shape corporate decisions regarding the adoption of new technologies. An exploration into the time lags between technological R&D and its commercial application is crucial, as is understanding how green taxation influences this trajectory. Research efforts could center on assessing whether green taxation acts as a catalyst or a barrier in the research, trial, diffusion, and application of novel technologies. Considering the intertwined roles of policy and market dynamics in fostering green development, future studies should aim to explore synergies between policy design and market mechanisms to enhance the efficacy of green taxation, thereby reducing its adverse effects on new technologies and production methods.

Data availability

All data used in this study are shared at Harvard Dataverse (can be found at https://doi.org/10.7910/DVN/ISM62J ). We obtained the necessary data for this article from official sources such as the China Statistical Yearbook and the Environmental Statistical Yearbook. Specifically, the data was sourced from the National Bureau of Statistics of China ( https://www.stats.gov.cn/sj/ndsj/ ) and the Ministry of Ecology and Environment of the People’s Republic of China ( https://www.mee.gov.cn/ ). Additional local data can be obtained from local government websites’ statistical yearbooks.

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Acknowledgements

This research is funded by the Fund Project of Guangxi Key Research Base of Humanities and Social Sciences in Colleges and Universities (23GXGY26).

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Yang, Y., Zheng, T. & Wu, J. Green taxation, regional green development and innovation: Mechanisms of influence and policy optimization. Humanit Soc Sci Commun 11 , 810 (2024). https://doi.org/10.1057/s41599-024-03335-4

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• Reclassifying Cannabis as Schedule III: Unpacking the Impact on Taxation, Medical Research, and Social Justice

On April 30, 2024, the Associated Press reported a significant development in cannabis policy:  the U.S. Drug Enforcement Administration (“DEA”) is recommending reclassifying cannabis from Schedule I to Schedule III. This move, spurred by recommendations from the U.S. Department of Health and Human Services (“HHS”) and President Biden’s directive, acknowledges cannabis’ medical benefits and lower potential for abuse. Although this move is historic in nature, the process isn’t immediate; the proposal must undergo review by the White House Office of Management and Budget (“OMB”), followed by a public-comment period and administrative judge review, inevitably elongating the process. Furthermore, potential litigation from conservative State Attorneys General could impede implementation as reclassification could impact sentencing guidelines, access to public housing, and banking regulations.

Impacts on Tax Burdens

While not equivalent to full legalization, rescheduling could have far-reaching effects, potentially alleviating the tax burdens imposed by tax provision § 280E, which prevents cannabis businesses from deducting certain expenses because their operations are deemed illegal. If approved, this historic change could carry profound implications, including easing restrictions on research and offering tax relief for cannabis businesses. However, it falls short of addressing issues such as decriminalization or permitting interstate commerce.

Section 280E of the Internal Revenue Code prohibits businesses from deducting typical business expenses from their gross income if those expenses are related to the “trafficking” of substances listed under Schedule I or II of the Controlled Substances Act (“CSA”). This restriction translates into higher taxes, reduced profitability, and cash flow challenges, all of which impede competitiveness. While some states permit 280E deductions on state taxes, federal reclassification to Schedule III could establish consistency across states, potentially alleviating financial burdens on cannabis businesses.

Moving cannabis to Schedule III also carries significant financial implications for state-regulated cannabis businesses, especially concerning taxes. They would no longer fall under the purview of Section 280E, enabling them to deduct standard business expenses and potentially saving them substantial sums in taxes. This change would facilitate reinvestment, higher employee compensation, and expansion without the weight of heavy tax burdens as it is estimated that it will save the industry nearly $2 billion in taxes.

Despite the tax benefits, Schedule III classification alone will not entirely resolve the cannabis industry’s banking issues. Challenges such as difficulty in obtaining business accounts and limited access to loans persist. Nevertheless, it could signify reduced legal risks for financial institutions engaging with state-licensed cannabis businesses, potentially enhancing access to capital and financial services. Despite its positive trajectory, achieving full industry legitimacy necessitates congressional action, such as passing legislation like the SAFE Banking Act.

Impacts on Medical Research [1]

Conducting clinical research with cannabis-derived substances, classified as controlled substances under the CSA, typically involves engagement with various federal agencies. Researchers must adhere to protocols specified by the DEA particularly for substances listed in Schedule I, necessitating site-specific DEA investigator registration. Rescheduling could streamline interactions with federal agencies like the DEA for obtaining research-grade cannabis. Additionally, the National Institute on Drug Abuse (“NIDA”) oversees the supply of research-grade cannabis, collaborating with registered growers, such as the University of Mississippi, to cultivate cannabis for scientific study. NIDA supplies cannabis for scientific study, and declassification may reduce bureaucratic hurdles for growers.

Researchers also collaborate with the Food and Drug Administration (“FDA”), submitting Investigational New Drug (“IND”) or Investigational New Animal Drug (“INAD”) applications to the appropriate FDA divisions. These applications are crucial for obtaining FDA approval for clinical trials. Based on the outcomes of studies conducted under these applications, sponsors may proceed to submit marketing applications for formal drug approval.

Rescheduling cannabis to Schedule III could catalyze further medical research, particularly into its therapeutic applications. The FDA acknowledges the increasing interest in cannabis’s potential for medical use and the ongoing research on its health effects. While the FDA hasn’t endorsed any cannabis-based treatments, it has approved Epidiolex, containing purified CBD, for seizures associated with Lennox-Gastaut syndrome or Dravet syndrome. Additionally, the FDA has approved synthetic cannabis-related drugs like Marinol, Syndros, and Cesamet for various therapeutic uses, including nausea and appetite loss associated with cancer chemotherapy and AIDS.

These drugs, available only with a prescription, offer options for patients with specific medical conditions. While unapproved cannabis products are used for various medical purposes, the FDA emphasizes the safety and efficacy of approved drugs. To address unmet medical needs, the FDA facilitates drug development through programs like Fast Track and expanded access provisions. Through these efforts, the FDA supports scientifically rigorous research into cannabis and its derivatives to bring safe, effective, and quality treatments to the market. Rescheduling to Schedule III would simplify the research process, encouraging more studies into cannabis-derived drugs. Researchers would still need to obtain FDA approval through the IND or INAD application process, ensuring patient safety and adherence to regulatory standards.

Impacts on Social Justice

While declassification would notably alleviate the tax burdens imposed by Section 280E of the Internal Revenue Code and potentially lower insurance costs for cannabis businesses, it would also pave the way for increased corporatization. This could pose challenges for small, locally owned businesses and home growers, often comprising social equity applicants and minority business owners, as they may find it increasingly difficult to compete in a more corporate-dominated landscape.

Moving cannabis to Schedule III of the CSA would result in reduced penalties for certain offenses, as penalties are often linked to the substance’s schedule. [2] However, penalties specific to cannabis, such as quantity-based mandatory minimum sentences, would remain unaffected by rescheduling. Furthermore, the DEA would not be obligated to set annual production quotas for Schedule III substances.

Despite these changes, there are concerns regarding the broader impacts on individuals affected by the “War on Drugs.” The Last Prisoner Project reports that over 40,000 individuals are currently incarcerated for cannabis-related offenses in the U.S. This rescheduling does not address the issue of potential pardons for those incarcerated for non-violent cannabis offenses or reparations for those adversely affected by the “War on Drugs,” nor does it address potential expungements for those facing hardships due to their criminal record for cannabis related offenses.

Reclassification of cannabis could have implications for public housing policies and residents. Currently, federal regulations governing housing assistance programs, such as public housing and Section 8 vouchers, consider cannabis use illegal, potentially risking the housing benefits of individuals in states where cannabis is legalized. However, if cannabis were to be reclassified at the federal level, it might prompt changes in how housing authorities interpret and enforce drug policies. This could potentially allow individuals with past cannabis-related offenses to qualify for housing assistance and could lead to revisions in tenant conduct policies regarding cannabis use on the premises. Nevertheless, landlords in federally subsidized housing may still retain discretion over whether to permit cannabis use on their properties, regardless of reclassification. Overall, while reclassification could influence public housing dynamics, the extent of its impact would depend on how federal agencies and local housing authorities choose to navigate the evolving legal landscape surrounding cannabis.

[1] https://www.fda.gov/news-events/public-health-focus/fda-and-cannabis-research-and-drug-approval-process

[2] Joanna R. Lampe, Legal Consequences of Rescheduling Marijuana, CRS Report LSB11105 (May 1, 2024), https://crsreports.congress.gov.

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Irs waives 2 key r&d tax credit refund claim requirements.

Taxpayers…the IRS announced that it is easing the research and development (R&D) tax credit refund claims process. Here’s what you should know.

The IRS has announced that as of June 18, 2024, taxpayers are no longer subject to the stringent research & development (R&D) tax credit refund process. Read on to see what they’ve eased up on.

What is the research and development (R&D) tax credit?

The Research & Development (R&D) tax credit is for businesses of any size that design, develop or improve products, processes, techniques, formulas, or software. The R&D Tax Credit allows a federal dollar-for-dollar credit of roughly 10-16% of eligible spending for new and improved products and processes. Many states also allow credits for eligible in-state spending.

Check out our blog, https://kahnlitwin.com/blogs/tax-blog/irs-extends-time-to-perfect-r-d-tax-credit-claims-to-2025 for more details.

What is the refund claim?

An R&D credit refund refers to a tax refund that businesses can receive as a result of claiming the research and development (R&D) tax credit.

Often times a business owner will realize they have not claimed all the R&D credits they are entitled to after initially filing their tax return. You can submit an amended return to claim any additional credits as long as it is filed within 3 years after the date you filed your original return or 2 years after the date you paid the tax, whichever is later.

But in 2021, the IRS added stringent documentation requirements to the refund claim process.

What’s new?

Effective June 18, 2024, the IRS has revisited its stringent rules for claiming a refund.

Taxpayers are NO LONGER REQUIRED to provide this information with their refund claim:

• The names of those who performed each research activity
• The information each person sought to discover

What is the reason for the change?

The IRS has eased up on the refund claim process due to complaints about the documentation requirements.

Bear in mind that the two pieces of information listed above may still be requested if your refund claim in selected for examination.

Additionally, if you have already submitted a claim for a refund or you submit a new claim, you still have the opportunity to perfect that claim (the opportunity to “fix” any deficiencies before the claim is outright denied) until January 10, 2025.

Taxpayers are still required to provide the following information:

• Specify all business components to which the claim relates for that year
• Specify all research activities performed
• Identify the total qualified employee wage expenses, total qualified supply expenses and total qualified contract research expenses for the claim year.

“Now with the eased requirements, it is a good time to take a look at your R&D activity and make sure you are taking full advantage of the credit. An amended return is a great way to capture credits you did not capture, providing a refund on amended returns and instant tax relief in your current year. And if a credit cannot be used immediately, it can be carried forward up to 20 years.” - Deborah Pallasch

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Also in tax blog.

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By Paul Nadeau, Jr. June 13, 2024

Capital gains tax hike creating changes in tax harvesting, buying opportunities in these stocks, says Scotia strategists

Daily roundup of research and analysis from The Globe and Mail’s market strategist Scott Barlow

The strategy team at Scotiabank uncovered a change in investor tax harvesting,

“The June 25 deadline for the implementation of the new capital gains tax in Canada is approaching quickly. As a reminder, capital gains in excess of C$250,000 will use an inclusion rate of 67% instead of 50% when applying the marginal tax rate. High-net-worth Canadians could thus potentially generate tax savings by engaging in an early tax loss harvesting strategy ahead of the deadline ... However, Canadian YTD stock winners (YTD to May) have generated unusual losses in June. Meanwhile, YTD losers are also suffering more than the benchmark. In our view, selling pressure on both winners (capital gains) and losers (capital losses) could be interpreted as tax loss harvesting to lock in, and limit, any net taxable gains at the 50% inclusion level while resetting the cost basis of the investment ... Proceeds from tax loss harvesting need to be reinvested, often in correlated names/ETFs … Our previous work on the subject highlighted that names which see tax loss harvesting in December typically enjoy a recovery in the next two months”

The team listed Veren Inc., Nexgen Energy Ltd., Cenovus Energy Inc., Tourmaline Oil, Advantage Oil and Gas Ltd., Peyto Exploration and Development Corp., Methanex Corp., Magna International, Ivanhoe Mines Ltd., Teck Resources Ltd., Linamar Corp., Brookfield Corp., Intact Financial Corp. and Converge Technologies Solutions as potential bounceback candidates.

BMO senior economist Sal Guatieri discussed immigration, migration and the domestic housing market,

“The yearly rise of 1.27 million was the most on record, while the percentage gain of 3.2% is the largest since 1958 and more than double the historical mean. Net international migration of 1.24 million drove almost all the rise, with two-thirds (828,000) propelled by temporary immigration. If, as planned, the federal government slashes the number of temporary immigrants from 6.8% of the population to 5% within three years, then overall growth will slow to around 1%. A growing population propelled by permanent immigration targets of half a million per year will still support the housing market, but in a much more sustainable manner. Builders will have a decent chance of keeping up with household formation … Poor affordability, namely in B.C. and Ontario, is not (yet) having a serious effect on international migration. Ontario’s population grew 3.5% in the past year and B.C.’s rose 3.3%, both much faster than usual and still leading all provinces except for Alberta, whose population exploded 4.4% … All provinces are attracting more international migrants than usual, even pricey Ontario (net 93,000) and B.C. (40,000), with Alberta (33,000) punching above its weight. But regional affordability differences are influencing where migrants, including longtime residents, eventually end up”

“Canadian Housing: Migration Matters” – BMO Economics

RBC head of global equity strategy research Lori Calvasina sees signs that U.S. markets are ahead of themselves,

“We’ve added a new stress test to our valuation analysis. This is an optimistic scenario which bakes in lower inflation, lower 10-year yields, and more Fed cuts than the current consensus (this scenario bakes in PCE of 2.2%, 3 cuts, and 10-year yields that fall to 3.75% at year-end). To be clear, this is not our base case for year-end 2024. But it is a helpful exercise in terms of understanding what the stock market may be pricing in currently. These assumptions imply that a reasonable trailing P/E for the S&P 500 at year-end would be around 22.5x and that a fair value for the index would be 5,500 (assuming bottom-up consensus EPS of $245 is in the right neighborhood). That 5,500 index level is close to recent highs. While we consider our valuation model to be a compass, not a GPS, our work here nevertheless continues to make us worry that the US equity market has gotten a little ahead of itself in the short term due to a little too much optimism around interest rates and inflation after the latest CPI print/Fed meeting”

Diversion: “Scientists Propose New Way to Find Aliens: Detect Their Failing Warp Drives” – Gizmodo

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Global Growth Is Stabilizing for the First Time in Three Years

But 80% of world population will experience slower growth than in pre-COVID decade

WASHINGTON, June 11, 2024 — The global economy is expected to stabilize for the first time in three years in 2024—but at a level that is weak by recent historical standards, according to the World Bank’s latest Global Economic Prospects report.

Global growth is projected to hold steady at 2.6% in 2024 before edging up to an average of 2.7% in 2025-26. That is well below the 3.1% average in the decade before COVID-19. The forecast implies that over the course of 2024-26 countries that collectively account for more than 80% of the world’s population and global GDP would still be growing more slowly than they did in the decade before COVID-19.

Overall, developing economies are projected to grow 4% on average over 2024-25, slightly slower than in 2023. Growth in low-income economies is expected to accelerate to 5% in 2024 from 3.8% in 2023. However, the forecasts for 2024 growth reflect downgrades in three out of every four low-income economies since January. In advanced economies, growth is set to remain steady at 1.5% in 2024 before rising to 1.7% in 2025.

“Four years after the upheavals caused by the pandemic, conflicts, inflation, and monetary tightening, it appears that global economic growth is steadying,” said Indermit Gill, the World Bank Group’s Chief Economist and Senior Vice President. “ However, growth is at lower levels than before 2020. Prospects for the world’s poorest economies are even more worrisome. They face punishing levels of debt service, constricting trade possibilities, and costly climate events. Developing economies will have to find ways to encourage private investment, reduce public debt, and improve education, health, and basic infrastructure. The poorest among them—especially the 75 countries eligible for concessional assistance from the International Development Association—will not be able to do this without international support.”

This year, one in four developing economies is expected to remain poorer than it was on the eve of the pandemic in 2019. This proportion is twice as high for countries in fragile- and conflict-affected situations. Moreover, the income gap between developing economies and advanced economies is set to widen in nearly half of developing economies over 2020-24 —the highest share since the 1990s. Per capita income in these economies—an important indicator of living standards—is expected to grow by 3.0% on average through 2026, well below the average of 3.8% in the decade before COVID-19.

Global inflation is expected to moderate to 3.5% in 2024 and 2.9% in 2025, but the pace of decline is slower than was projected just six months ago. Many central banks, as a result, are expected to remain cautious in lowering policy interest rates. Global interest rates are likely to remain high by the standards of recent decades—averaging about 4% over 2025-26, roughly double the 2000-19 average.

“Although food and energy prices have moderated across the world, core inflation remains relatively high—and could stay that way,” said Ayhan Kose, the World Bank’s Deputy Chief Economist and Director of the Prospects Group . “That could prompt central banks in major advanced economies to delay interest-rate cuts. An environment of ‘higher-for-longer’ rates would mean tighter global financial conditions and much weaker growth in developing economies.”

The latest Global Economic Prospects report also features two analytical chapters of topical importance. The first outlines how public investment can be used to accelerate private investment and promote economic growth. It finds that public investment growth in developing economies has halved since the global financial crisis, dropping to an annual average of 5% in the past decade. Yet public investment can be a powerful policy lever. For developing economies with ample fiscal space and efficient government spending practices, scaling up public investment by 1% of GDP can increase the level of output by up to 1.6% over the medium term.

The second analytical chapter explores why small states—those with a population of around 1.5 million or less—suffer chronic fiscal difficulties. Two-fifths of the 35 developing economies that are small states are at high risk of debt distress or already in it. That’s roughly twice the share for other developing economies. Comprehensive reforms are needed to address the fiscal challenges of small states. Revenues could be drawn from a more stable and secure tax base. Spending efficiency could be improved —especially in health, education, and infrastructure. Fiscal frameworks could be adopted to manage the higher frequency of natural disasters and other shocks. Targeted and coordinated global policies can also help put these countries on a more sustainable fiscal path.

Download the full report: https://bit.ly/GEP-June-2024-FullReport

Download growth data:   https://bit.ly/GEP-June-2024-Data

Download charts: https://bit.ly/GEP-June-2024-Charts

Regional Outlooks:

East Asia and Pacific:  Growth is expected to decelerate to 4.8% in 2024 and to 4.2% in 2025. For more, see  regional overview.

Europe and Central Asia:  Growth is expected to edge down to 3.0% in 2024 before moderating to 2.9% in 2025. For more, see  regional overview .

Latin America and the Caribbean:  Growth is expected to decline to 1.8% in 2024 before picking up to 2.7% in 2025. For more, see  regional overview .

Middle East and North Africa:  Growth is expected to pick up to 2.8% in 2024 and 4.2% in 2025. For more, see  regional overview.

South Asia:  Growth is expected to slow to 6.2% in 2024 and remain steady at 6.2% in 2025. For more, see regional overview.

Sub-Saharan Africa: Growth is expected to pick up to 3.5% in 2024 and to 3.9% in 2025. For more, see  regional overview.

Website:  www.worldbank.org/gep

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