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Environmental Taxation and the Double Dividend: A Reader's Guide [PDF]
International Tax and Public Finance, 1995 Economists have long favored the use of taxes as instruments of environmental protection. Many economic analysts assert that in situations involving serious externalities taxes are the most effective mechanism for “getting the prices right” -- that is, for helping prices closely approximate marginal social costs.
Lawrence H. Goulder
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Focus on double taxation agreements [PDF]
Intereconomics, 1970 Menck, Karl Wolfgang
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On the Double Taxation of Corporate Profits [PDF]
SSRN Electronic Journal, 2014 This paper studies the aggregate and distributional effects of switching from taxing corporate profits at the firm level to taxing them at the household level, in the form of dividend and capital gains taxes. It is argued that a careful analysis of the relevant trade-offs necessitates the construction of a model that incorporates substantial ...
Alexis Anagnostopoulos +2 more
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Procedia - Social and Behavioral Sciences, 2012 AbstractInternational double taxation is subjecting direct to the same tax and taxable materials for the same period of time, by the public authorities from different countries.The advent of double taxation is due to the manner in which criteria are applied to the taxation of income or wealth.Generally, the situations in which double taxation (economic
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Methods of Mitigating Double Taxation [PDF]
, 2002 This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with ...
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FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION
International Journal of Innovative Technologies in Economy, 2018 The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due.
Tetiana Yarotska, Svitlana Fedchuk
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The Double Taxation of Savings: The Italian Debate Revisited [PDF]
SSRN Electronic Journal, 2010 The statement that taxing earned income implies that saved income is taxed more than consumed income is usually credited to John Stuart Mill and was championed by Irving Fisher, even though, in the first half of the twentieth century, international doctrine never accepted it, save for Alfred Marshall and A. C. Pigou.
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CAUSES AND EFFECTS OF THE INTERNATIONAL DOUBLE TAXATION. SOLUTIONS OF THE CONVENTIONS, MODEL FOR AVOIDING THE INTERNATIONAL DOUBLE TAXATION [PDF]
Finanţe: Provocările viitorului, 2010 There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of ...
Marius HERBEI, Sorin DUDAS, Aura COSTEA
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The Avoidance of Double Taxation in E.U.
Anuarul Universitatii Petre Andrei din Iasi Fascicula: Drept, Stiinte Economice, Stiinte Politice, 2019 The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent ...
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A systematic scoping review evaluating sugar-sweetened beverage taxation from a systems perspective. [PDF]
Nat Food, 2023 Alvarado M +8 more
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