Results 51 to 60 of about 1,562,509 (192)

Methods of Mitigating Double Taxation [PDF]

This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model.
Lindhe, Tobias
core  

The notion of tax and the elimination of double taxation or double non-taxation - EU Report

, 2016
This report deals with the concept of tax in the EU analysing the provisions of the treaties and directives that take into consideration the concepts of double taxation and double non-taxation.
SELICATO, PIETRO
core  

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
doaj   +1 more source

A Note on Weak Double Dividends [PDF]

A weak double-dividend is the proposition that the welfare improvement from a tax reform, where environmental taxes are used to lower distorting taxes, must be greater than the welfare improvement from a reform where the environmental taxes are returned ...
Gilbert Metcalf, Mustafa H. Babiker, John Reilly   +2 more
core  

Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour [PDF]

Assuming isoelastic returns to education and an endogenous supply of qualified and nonqualified labour, it is shown to be second-best efficient not to distort the choice of education.
Wolfram F. Richter
core  

Report on the feasibility of an energy content-based fuel tax rate on alternative fuels

, 2008
"January 2008."; Includes bibliographical references (p. 23-24),This report accesses the proposal of taxing alternative fuels by energy content, rather than by volume.
Sullivan, Meghan.
core  

The Double Dividend Hypothesis of Environmental Taxes: A Survey [PDF]

This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between ...
Ronnie Schöb
core  

PENGHINDARAN PAJAK BERGANDA NASIONAL DI BIDANG PERPARKIRAN

Mimbar Hukum, 2015
Double taxation does not only occur between two different taxation systems, but it may also occur within a taxation system between national taxes and regional taxes.
Adrianto Dwi Nugroho
doaj  

Uncertainty and the Double Dividend Hypothesis [PDF]

This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries.
Eftichios Sartzetakis, Panagiotis D. Tsigaris   +1 more
core  

Environmental Taxation under Productive Differentials: An Efficiency Analysis [PDF]

In recent years, the pollution tax instrument has become a focus of the environmental policy debate. Many countries are presently considering implementing or increasing the rate of pollution taxes, while pollution abatement subsidies are used by local ...
Hadjidema, Stamatina, Eleftheriou, Konstantinos   +1 more
core