Tax Base
The Challenge of Tax Reform and Expanding the Tax Base Geary Lecture - 2009
... US tax policy economists have often suggested that the value of health insurance policies should be included in taxable income, but there has been little support for this concept among ...the tax subsidy ...
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Optimal Tax Base with Administrative fixed Costs
... indirect tax structure when these discontinuities are due to idiosyncratic fixed ...no tax is recovered because of, e.g., tax evasion and black market ...the tax base involves a ...
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Optimal Tax Base with Administrative Fixed Costs
... no tax would be recovered because of, e.g., tax evasion and black market ...The tax authority then faces two alternatives: a category of goods can be either taxed, in which case the tax ...
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Remittances, Value Added Tax and Tax Revenue in Developing Countries
... In this macroeconomic literature on remittances, little is said about their consequences on public policy. Two recent papers, however, have questioned the implications of remittance inflows in terms of the sustainability ...
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Tax devaluation with endogenous margins
... payroll tax are exactly the same, so that the social VAT does not create any competitiveness ...zero, base eect may ...VAT base larger than the payroll tax ...social tax, the net ...
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Tax devaluation with endogenous margins
... payroll tax are exactly the same, so that the social VAT does not create any competitiveness ...zero, base eect may ...VAT base larger than the payroll tax ...social tax, the net ...
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Tax Capacity And Tax Effort Of Algeria From 1981 To 2014
... 2010) Tax effortis defined as an index of the ratio between the share of the actual tax collection in grossdomestic product and the predicted taxable ...“high tax effort” is the case when a ...
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The gains from preferential tax regimes reconsidered
... of tax competition”. Clearly, the relative merits of a regime based on tax discrimination depend crucially on the assumptions that are ...the tax bases is perfectly mobile with respect to differences ...
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Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue
... a tax potential equation requires to mobilize some structural factors that can define a level of revenue that a country can ...the tax performance which is related to its ability to collect ...Thus, ...
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French budget 2013: income tax reform
... the tax base without changing the income tax schedule and their redistributive ...income tax schedule of capital gains from securities, modified by various ...the base from that of the ...
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Shifting the tax burden: from direct to indirect tax
... current tax system, is remarkable for the pure consumption tax, almost a 10 per cent increase in the long run level of real ...the tax base (the increase of output would only be ...giving ...
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Audit fees and book-tax differences
... accounting principles and tax laws (Mills and Plesko 2003). Examples include nontaxable municipal bond interest and the dividends’ received deduction. Whether other differences in method are mechanical is subject ...
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Environmental Tax Reform under Debt Constraint
... income tax affects savings and thereby capital ...pollution tax compensated by a decrease of the income tax rate or by a decrease of the debt-output ...the tax distortions (which may increase ...
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Computer aided tax avoidance policy analysis
... difficulty, given that many of their staff are not trained to handle such as complicated aspect of the tax code [14]. Developing a learning tool to understand partnership taxation in conjunction with the ...
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Tax : une oncoprotéine virale qui aime les CREB sucrés !
... protéine Tax dans les cellules de la lignée HEK-293T, ou dans des lym- phocytes T transformés par l’HTLV-1 mais dépourvus de Tax, était suffisante pour inhiber l’activité de l’OGA, et pour induire une ...
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Sovereign default and imperfect tax enforcement
... of tax compliance and its impact on default risk. First, we show that tax compliance is volatile and there is large heterogeneity in volatility across ...countries. Tax compliance is volatile because ...
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A Wealth Tax for South Africa
... expected tax revenues and increasing necessary ...reduce tax revenues by ...wealth tax concentrated on those most capable to pay would be a significant policy tool to finance debt reduction while ...
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A Lévy insurance risk process with tax
... t≥0 U γ (t) ≥ 0 denote the surviv al probability in the risk model with tax rate γ and initial surplus u . Hen
e, φ 0 (u) is the survival probability in the risk model without tax. F or the ompound ...
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The effects of tax coordination on the tax revenue mobilization in West African Economic and Monetary Union (WAEMU)
... countries tax management and thereby the tax performance ; Gini Index : in- equality may influence the tax compliance in the country and create social unrests unfavourable to the revenue collection ; ...
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The regulation of hunting :a population tax
... a tax/subsidy on the game ...a tax/subsidy ...our tax on game population is that measuring the individual harvest involves high costs precisely because of the bracelet ...a tax variable, we ...
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