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Direct Versus Indirect Taxes: Impact on Economic Growth and Total Tax Revenue
, 2020 This study investigates the effects and consequences of both direct and indirect taxes on economic growth and total tax revenue in a panel of 51 countries over the period 1992 – 2016.
Taufik Abd Hakim
semanticscholar +1 more source
Impact of Direct Tax and Indirect Tax on Economic Growth in Vietnam
, 2019 Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from
H. Nguyen
semanticscholar +1 more source
Sustainability, 2023 Through fiscal policy, the government can influence businesses and individuals in order to regulate their behaviour. The research used panel data from all 27 EU countries covering the period 2008–2020 to investigate the impact of direct taxation on ...
Narciz Balasoiu, Iulian Chifu, M. Oancea
semanticscholar +1 more source
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
International Tax and Public Finance, 2018 Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much.
P. Janský, Miroslav Palanský
semanticscholar +1 more source
The determinants of tax revenue: A study of Southeast Asia
Cogent Economics & Finance, 2022 This study identifies the determinants of tax revenue in Southeast Asia based on a balanced dataset of eight countries. By employing static (pooled Ordinary Least Squares (OLS), fixed effects (FE) model, random effects (RE) model and Driscoll-Kraay ...
Nguyen Minh Ha, Pham Tan Minh, Q. Binh
semanticscholar +1 more source
The “alcopops” tax: heading in the right direction [PDF]
Medical Journal of Australia, 2009 :here is strong evidence that increasing the cost of alcohol reduces the overall amount that is consumed.l In a range of :countries, price increases have been consistently shown to reduce alcohol consumption and related harms in both the general population and at−risk populations such as young people and heavy drinkers. Conversely, price decreases have
Chikritzhs, Tanya N. +5 more
openaire +5 more sources
Cross-border loss offset can fuel tax competition [PDF]
, 2013 Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where multinational ...
Haufler, Andreas, Mardan, Mohammed
core +3 more sources
Economies, 2022 Digitalization has intensified globalization and economic interactivity between countries both developed and developing, increasing the complexity and lack of transparency in economic activities.
Favourate Y. Mpofu
semanticscholar +1 more source
The Impact of Direct Taxes on the Cost of Living [PDF]
Journal of Political Economy, 1987 In this paper we define a cost-of-living index including direct taxes. We show its relationship to the traditional index and demonstrate how nonconsumption costs are properly treated. We then define a fixed-weight approximation, a tax and price index (TPI).
Gillingham, Robert, Greenlees, John S
openaire +2 more sources
Molecular Oncology, EarlyView.Human cytomegalovirus infection is common in normal prostate epithelium, prostate tumor tissue, and prostate cancer cell lines. CMV promotes cell survival, proliferation, and androgen receptor signaling. Anti‐CMV pharmaceutical compounds in clinical use inhibited cell expansion in prostate cancer models in vitro and in vivo, motivating investigation ...
Johanna Classon +13 more
wiley +1 more source