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The Rate Structure of Indirect Taxes in Pakistan [PDF]
The Pakistan Development Review, 2022 The purpose of this paper is to examine the rate structure of indirect taxes in Pakistan with particular emphasis on the incentive aspects of the tax structure. It is a part of a series of studies to evaluate the impact of the fiscal system in Pakistan, which is being undertaken by the Fiscal and Monetary Section of the Pakistan Institute of ...
Ghulam Mohammad Radhu
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Indirect Taxeson International Aviation [PDF]
IMF Working Papers, 2006 AbstractThere has recently been much discussion of the possible use of internationally coordinated indirect taxes, or equivalent charges, on international aviation, whether as a source of finance for development or as part of a response to heightened concerns with climate change.
Jon Strand, Michael Keen
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Indirect Taxes and Relative Prices [PDF]
The Quarterly Journal of Economics, 1967 I. Introduction, 125. — II. The effect of indirect taxes upon the price structure, 126. — III. Some implications, 134. — IV. Summary and Conclusions, 138.
Ann F. Friedlaender
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Microeconomic Effects of Indirect Taxes [PDF]
Baikal Research Journal, 2021 Throughout its entire history Russian tax system has been built on the prevalence of indirect taxation. In the Russian tax system such taxes account for more than 60 % and their level and amount has a significant impact on the economy. The ratio between direct and indirect taxes is one of the indicators of the quality of the tax system.
Vyacheslav Bubnov, Yuliya Urazumbetova
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Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-1993. [PDF]
, 2001 Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the ...
Decoster, André, Van Camp, Guy
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Microsimulation of indirect taxes
International Journal of Microsimulation, 2010 In most cases microsimulation methods are used to create ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of expenditure data and indirect taxes, mainly VAT, excises and other consumption taxes, in the EUROMOD-framework.
André Decoster +3 more
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Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]
The European Journal of Comparative Economics, 2008 Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Robert Ullmann, Christoph Watrin
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An evaluation of indirect taxes in Turkey [PDF]
Economics Bulletin, 2010 The share of indirect taxes in tax revenues, specifically consumption taxes, is quite high in Turkey when compared to other OECD economies. This emphasis on indirect taxes in Turkey, as well as other developing economies, is argued to emerge from the ...
Burcay Erus +2 more
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Indirect tax reform and the role of exemptions [PDF]
Fiscal Studies, 2001 This paper examines the question of whether indirect tax rates should be uniform, using four different modelling strategies. First, marginal tax reform is examined.
John Creedy
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Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran [PDF]
اقتصاد باثبات و توسعه پایدار, 2020 The effects of the tax on economic activities are one of the most important issues in general finance. Taxes are the most important source of revenue for the government, in addition to being an important means of implementing government fiscal policies ...
Azad Khanzadi, Shiva Ghaderi
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