Results 251 to 260 of about 929,319 (303)
Evaluating Honduras' health financing system: a comprehensive application of the WHO Health Financing Progress Matrix. [PDF]
Rev Panam Salud PublicaAlfaro HE, Forsberg BC.
europepmc +1 more source
Expanded Child Tax Credit, Family Health, and Material Hardships.
JAMA Netw OpenEttinger de Cuba S +12 more
europepmc +1 more source
SSRN Electronic Journal, 2015 How do taxes in the nancial sector aect economic outcomes? We analyze a simple general equilibrium model with nancial intermediation. We formalize a trade-o between tax policies that burden the owners of banks and tax policies that burden households. We also study the implications of the nancial sector’s exemption from value added taxation (VAT).
Aigner, Rafael, Bierbrauer, Felix
openaire +5 more sources
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Экономика и предпринимательство, 2023
В статье рассматривается сущность и необходимость налогового регулирования банковской деятельности для любой страны. В данной научной работе выявлены основные особенности налогообложения деятельности коммерческих банков, а также выявлены наиболее распространенные проблемы, возникающие при налоговом регулировании банковской деятельности, и направления ...
openaire +1 more source
В статье рассматривается сущность и необходимость налогового регулирования банковской деятельности для любой страны. В данной научной работе выявлены основные особенности налогообложения деятельности коммерческих банков, а также выявлены наиболее распространенные проблемы, возникающие при налоговом регулировании банковской деятельности, и направления ...
openaire +1 more source
SSRN Electronic Journal, 2011
Abstract There is no reason to continue to exempt financial services and products from Value Added Tax in the UK, and indeed elsewhere. Its introduction in the UK would help to precipitate the end of the iniquitous and inefficient ‘free banking’ system.
openaire +2 more sources
Abstract There is no reason to continue to exempt financial services and products from Value Added Tax in the UK, and indeed elsewhere. Its introduction in the UK would help to precipitate the end of the iniquitous and inefficient ‘free banking’ system.
openaire +2 more sources
Central Bank Digital Currency, Tax Evasion, Inflation Tax, and Central Bank Independence
SSRN Electronic Journal, 2020English Abstract: Can introducing Central Bank Digital Currency (CBDC) improve social welfare? We construct a dual currency model to study whether introducing CBDC with a recordkeeping technology can reduce tax evasion incentives in cash transactions, and further achieve a better allocation than in a cash-only economy.
Ohik Kwon, Seungduck Lee, Jaevin Park
openaire +1 more source
The Quarterly Review of Economics and Finance, 2016
Abstract The modern agenda for tax reform in developing countries prescribes a broader tax base, with increased reliance on income taxes. To be feasible, governments must be able to broadly monitor receipts of income, a challenge in countries with opaque financial systems.
Scott Gilbert, Bojan Ilievski
openaire +1 more source
Abstract The modern agenda for tax reform in developing countries prescribes a broader tax base, with increased reliance on income taxes. To be feasible, governments must be able to broadly monitor receipts of income, a challenge in countries with opaque financial systems.
Scott Gilbert, Bojan Ilievski
openaire +1 more source
Netherlands Bank Tax Introduced
European Taxation, 2012This note examines a bill presented to the Dutch House of Representatives in December 2011 to implement a bank tax. The tax will exclusively affect financial institutions with a banking licence and is modelled after the UK bank tax. With this tax, the Netherlands has chosen a direction other than that proposed by the European Commission, i.e ...
openaire +2 more sources
Taxes and bank capital structure
Journal of Financial Economics, 2013This paper shows that a reduction in tax discrimination between debt and equity funding leads to better capitalized financial institutions. The paper exploits exogenous variation in the tax treatment of debt and equity created by the introduction of a tax shield for equity.
openaire +1 more source