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Direct and Indirect Tax Updates - December 2020: Direct Taxes
The Management Accountant Journal, 2021No Abstract.
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Tax‐and‐Transfer Tensions: Designing Direct Tax Structures [PDF]
Abstract Direct tax structures are regularly revised and debates over changes are heated. Taxes affect the behaviour of individuals and families in ways which are hard to predict, but which impose constraints on governments trying to achieve their objectives.
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Direct evidence of dividend tax clienteles [PDF]
Abstract The paper is the first to evaluate the dividend tax clientele hypothesis using a data set of all domestic stock portfolios in the market. We find that investment funds that face a higher effective tax rate on dividend income than on capital gains tilt their portfolios away from dividend-paying stocks.
Dahlquist, Magnus +2 more
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Excise taxes and directions for improving excise taxes
Экономика и предпринимательство, 2021Акцизное налогообложение - один из древнейших инструментов пополнения казны государства. Его особая привлекательность обусловлена возможностью гибкого повышения совокупных бюджетных поступлений за счет роста собираемости налогов с наиболее рентабельных производств.
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