Results 191 to 200 of about 43,000 (308)

Taxing foreign income in capital-importing countries : Thailand's perspective [PDF]

open access: yes
This paper proposes a framework for analyzing international-income taxation. The standard approach, involving the user cost of capital, is extended to incorporate the role of tax policy implemented by the home country.
Leechor, Chad, Mintz, Jack M.
core  

Barriers to raising taxes on tobacco products in Uganda: a political economy analysis. [PDF]

open access: yesHealth Policy Plan
Zakumumpa H   +4 more
europepmc   +1 more source

Price Indices Rekindled, 1970s–1990s: Theory and Practice at Cross Purposes?

open access: yesJournal of Economic Surveys, Volume 40, Issue 2, Page 898-914, April 2026.
ABSTRACT This paper revisits the discussions on price indices during a period marked by theoretical advancements and practical challenges in measuring inflation. Index‐number theorists sought to improve accuracy, yet national statistical offices largely maintained established practices due to concerns over data availability, stability, and public trust.
Victor Cruz‐e‐Silva, Bert M. Balk
wiley   +1 more source

Fighting international tax avoidance [PDF]

open access: yes
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
core  

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