Analisa Putusan Banding Berkaitan Dengan Ekualisasi Pajak Penghasilan Dan Pajak Pertambahan Nilai [PDF]
This research was conducted to know the scheme of The Appeal Decision from Tax Court concerning with the Tax Base of Value Added Tax that related with The Equalization of Income Tax and Value Added Tax. This research analyzing 15 decisions taken from the
Angelia, A. (Angelia) +1 more
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Price, Return and Volatility Linkages of Base Metal Futures traded in India [PDF]
In this study the price, return and volatility behaviour of base metals (aluminium, copper, nickel, lead and zinc) which are traded on Indian commodity exchange - Multi Commodity Exchange (MCX) and International commodity exchange – London Metal Exchange
Mathur, Kritika, Sinha, Pankaj
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From Options to Action: A Roadmap for City Leaders to Connect Formerly Incarcerated Individuals to Work [PDF]
On February 28, 2008, P/PV, along with The United States Conference of Mayors, the Robert F. Wagner Graduate School of Public Service at NYU and the City of New York, convened the Mayors Summit on Reentry and Employment, where 150 city leaders ...
Chelsea Farley +2 more
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A social welfare model for the evaluation of the spanish income tax system [PDF]
In this paper we present a social welfare model for the evaluation of the Spanish income tax system in 1986 and 1988. The redistributive effect, capturing the improvement in vertical inequality, and the revenue effect, capturing the loss in mean ...
Ruiz-Castillo, Javier, Vargas, Carmen
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The shaping of the tax audits regime in the new common consolidated corporate tax base (CCCTB) legislation: Proposed solutions for substantives and procedural provisions [PDF]
The European Commission has been pursuing, since 2001, the project to introduce a common consolidated corporate tax base (CCCTB) as a systematic solution to overcome the tax obstacles to cross-border business activity in the EC internal market, and ...
Cerioni, L
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The Impact of Monetary and Tax Policy on Income Inequality in Japan [PDF]
This paper assesses the effects of the most recent monetary policy behavior of the Bank of Japan (BOJ) (in particular, zero interest rate policy and negative interest rate policy) and Japanese tax policy on income inequality in this country during the ...
Shimizu, Sayoko +2 more
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The value of tax shields is not equal to the present value of tax shields: A correction [PDF]
I correct some expressions in Fernández (2004) and provide a more general expression for the value of tax shields. This expression is the difference between the present values of two different cash flows, each with its own risk: the present value of ...
Fernandez, Pablo
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On the Robustness of Short Run Gains from Trade Reform [PDF]
The long run gains from reductions in distortionary tariffs are robustly positive in neoclassical economies. In the short run, however, depending on the prevailing exchange rate and tax regimes, a combination of producer price deflation and nominal wage ...
Lucy Rees, Rod Tyers
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Non-linear adjustments in fiscal policy [PDF]
This paper provides evidence that the Italian public finances are sustainable, as the country meets its intertemporal budget constraint. Nevertheless, the burden of correcting budgetary disequilibria is entirely carried by changes in taxes, which can ...
Legrenzi, G., Milas, C.
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Neutral and Equitable Taxation of Pensions as Capital Income [PDF]
We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees non-discriminatory treatment of lifetime-dependent and other investments.
Dirk Kiesewetter, Rainer Niemann
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