Results 281 to 290 of about 5,836,346 (343)

Determinants of Direct Tax Revenue in India: An Empirical Study via Incorporating Conventional, Financial, Social and Economic Policy Factors

Journal of Commerce and Accounting Research
Revenue mobilisation remains a stringent challenge for all countries across the globe, especially for underdeveloped and developing nations. But the capability of the government to generate revenue is limited and depends upon many factors. Therefore, the
Shubham Garg, K. Narwal, Sanjeev Kumar
semanticscholar   +1 more source

Tax incentives and foreign direct investment in China

Applied Economics Letters, 2018
The preferential tax policies for foreign direct investment (FDI) in China were terminated by a tax reform in 2008. This article uses the provincial-level panel data for 1998‒2008 before the reform in order to study whether the tax incentive had been a ...
Minchung Hsu, Junsang Lee, R. León-González, and Yanqing Zhao   +3 more
semanticscholar   +1 more source

The Limits of the EC Concept of ‘Direct Tax Restriction on Free Movement Rights’, the Principles of Equality and Ability to Pay, and the Interstate Fiscal Equity

Intertax, 2009
The European Court of Justice’s (ECJ) direct tax case law based on the EC fundamental freedoms seems to have evolved over the last twenty years. Currently, the Court in answering questions referred by domestic courts seems to look for the boundaries of ...
A. Zalasinski
semanticscholar   +1 more source

A light in the darkness: Recent developments in the ECJ’s direct tax jurisprudence

Common market law review, 2007
This article will examine the Court’s case law from 2001 to 2007 in one of its most challenging and, due to national sensitivities about tax sovereignty, controversial areas of competence at present: its application of the Treaty free movement rules to ...
S. Kingston
semanticscholar   +1 more source

Tax morale and direct democracy

European Journal of Political Economy, 2005
This paper analyses the impact of direct democracy on tax morale in Switzerland, a country where participation rights strongly vary across different cantons, using survey data from the International Social Survey Programme (ISSP) 1998. The findings suggest that direct democratic rights have a significantly positive effect on tax morale.
openaire   +3 more sources

The Effect of Foreign Direct Investment on Tax Revenue

Comparative Economic Studies, 2022
Abdramane Camara
semanticscholar   +1 more source

Undominated directions of tax reform

Journal of Public Economics, 1981
Abstract This article considers the reform of a commodity tax system. Consumers' preferences over directions of tax reform are constructed from indirect utility functions. A Wicksellian decision procedure is used to define a dominance relation on the set of directions of change; direction x dominates direction y if and only if (a) everybody ...
openaire   +2 more sources

Direct Taxes on Advertising Services

Journal of Advertising, 1978
Abstract Nine states and four major cities have gross receipts taxes on advertising services. They currently range from 5 percent to less than 1 percent. Additional state and local governments have been confronting advertisers with proposals to institute direct taxes on advertising.
openaire   +2 more sources

Tax Complexity and Foreign Direct Investment

SSRN Electronic Journal, 2012
We empirically investigate the impact of tax complexity on FDI at firm level, employing a large database of German multinational enterprises that is administrated by Deutsche Bundesbank. More precisely, we analyze the location choice of 4474 new German FDI projects in OECD countries from 2005 to 2009.
Cornelius Mueller, Johannes Voget
openaire   +3 more sources

Direct Tax

The Management Accountant Journal, 2020
A. Anon.
semanticscholar   +1 more source