Results 91 to 100 of about 684,881 (138)
A short history of tax compliance in Italy [PDF]
This study retraces the history of tax compliance in Italy from unification to today. We review the attempts at evaluating the gap between actual and potential tax revenue, from nineteenth-century descriptive statistics up until the formal estimates of ...
Stefano Manestra
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Book-Tax Gap. An Income Horse Race [PDF]
This paper presents some stylised facts about the book-tax gap, i.e. the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in
Maurizio Bovi
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Tax-benefit incidence of value added tax on food and medicine to fund progressive social expenditure [PDF]
In 2009, the Mexican Congress received a proposal of a generalized 2% increase in the statutory VAT rate, including currently untaxed food and medicine.
Jaime Acosta-Margain
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The Implementation of Fiscal Federalism in Italy: the Appropriate Spatial Distribution of the VAT Revenue [PDF]
Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian ...
Villani, Salvatore
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Fiscal tax policy and economy [PDF]
This article describes the argumentative structure of Hayek on the relationship between tax policy and redistribution. It is observed throughout its work giving special attention to two of his works: The Constitution of Liberty (1959) and Law ...
Estrada, Fernando
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FATCA y sus consecuencias jurídicas en inversionistas chilenos [PDF]
, 2013 Morales Nilo, Miguel
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Entre el palo y la zanahoria: la comunicación obligatoria de esquemas de planificación fiscal agresiva y su interacción con las iniciativas de cumplimiento cooperativo [PDF]
, 2016 Sanz Gómez, Rafael J.
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Airbnb, ¿economía colaborativa o economía sumergida?: reflexiones sobre el papel de las plataformas de intermediación en la aplicación de los tributos [PDF]
, 2017 Sanz Gómez, Rafael J.
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