Results 91 to 100 of about 1,966,996 (340)
General literacy and effective taxation system in Africa
Development Studies ResearchThis inquiry provides empirical evidence on the effect of general literacy on tax revenue mobilization in Africa over the period 1996–2021. This evidence is important given the low level of taxation in Africa and the lack of clarity on the nexus between ...
Dejene Mamo Bekana
doaj +1 more source
Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run [PDF]
Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax ...
Emmanuel Saez
core
Cogent Business & ManagementThis study investigates the moderating role of political party affiliation in the relationship between tax knowledge, service quality, and tax compliance.
George Nyantakyi +5 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-1993. [PDF]
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
core +3 more sources
The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table [PDF]
In this note we quantify to what extent indirect taxation influences and distorts prices. To do so we use the networked accounting structure of the most recent input-output table of Catalonia, an autonomous region of Spain, to model price formation.
Ferran Sancho
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Tax Structure and Economic Growth: New Empirical Evidence from the European Union
Journal of Tax ReformThe impact of taxation on economic growth is a controversial issue in the academic literature, with no consensus yet reached on the optimal tax burden and growth-supportive tax structure. This study aims to contribute new empirical evidence regarding the
D. Stoilova +4 more
semanticscholar +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag?
Norsk Medietidsskrift, 2013 In many countries, newspapers receive indirect financial support through VAT exemption schemes. Recently, however, a tax credit scheme based on editorial costs has been suggested as an alternative.
Hans Jarle Kind, Jarle Møen
doaj +1 more source
Indirect Taxation in Greece: Evaluation and Possible Reform [PDF]
The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue.
David Michael Newbery +1 more
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