Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

tax reform

Reforming the Tax System in Crisis and Post-crisis Period

Introduction. Tax reforms in times of economic recession are of particular importance. Proper and careful use of tax mechanisms can contribute to the improving both the socio-economic and political situation in the country. From this perspective, it becomes urgent to analyze measures and their effects taken by various States in the area of taxation during the crisis and in the postcrisis period. Theoretical analysis.

Economic and Financial Effects of Specifi c Taxes at the State Level in the United States

Introduction. This study describes states’ government experiences implementing new tax laws on goods with harmful properties. It provides a comparative analysis of new tax revenues in Colorado, Washington, Oregon, and Alaska. Theoretical analysis. This paper explores the unintended consequences of new tax laws on state level in the United States. This article analyzes potential economic, health and fiscal effects based on Pigovian taxes approach.