Results 101 to 110 of about 1,745,860 (409)
Short-term and long-term effects of foreign direct investment on tax revenue: empirical evidence from an emerging economy [PDF]
Journal of Humanities and Applied Social SciencesPurpose – This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana. Design/methodology/approach – The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run ...
Abubakar Musah +2 more
doaj +1 more source
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract The International Energy Agency (IEA) Bioenergy Task 39 countries share a collective ambition to decarbonize their transport sectors, with biofuels and ‘enabling’ policies playing a key role in achieving this goal. ‘Market‐pull’ and ‘technology‐push’ policies have been used successfully, with countries' targets often set using volumetric or ...
Hana Mohammadi, Jack Saddler
wiley +1 more source
Testing the Mill hypothesis of fiscal illusion [PDF]
According to the “Mill hypothesis”, the tax burden from indirect taxation is underestimated because indirect taxes are less “visible” than direct taxes. We experimentally test the Mill hypothesis and identify tax framing as a cause of fiscal illusion. We
Jean-Robert Tyran, Rupert Sausgruber
core
Mobilizing mine lands for biobased decarbonization strategies
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Over 163 000 ha of mine lands in Pennsylvania (PA) have the potential to produce willow as a feedstock for renewable energy generation. Each year these lands could produce between 454 000 and 907 000 dry Mg of willow, which can be a feedstock for bioenergy (i.e., biopower) with carbon capture and sequestration (BECCS) or sustainable aviation ...
Mallory Wahlstrom +4 more
wiley +1 more source
Buoyancy Estimates of Malaysia's Tax System 1961 – 1998
Malaysian Management Journal, 2000 Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy.
Jeyapalan Kasipillai +1 more
doaj
BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES [PDF]
Revista de Economia Contemporânea: The objective of this study is to analyze whether the Brazilian tax model reinforces gender and class inequalities in the country. To do so, in addition to conducting a theoretical review, we analyze data from the Household Budget Survey (2017-2018 ...
Cristina Pereira Vieceli +1 more
doaj +1 more source
The equivalence of two tax processes [PDF]
, 2018 We introduce two models of taxation, the latent and natural tax processes, which have both been used to represent loss-carry-forward taxation on the capital of an insurance company. In the natural tax process, the tax rate is a function of the current level of capital, whereas in the latent tax process, the tax rate is a function of the capital that ...
arxiv +1 more source
Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
Social Science Research Network, 2009 This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods.
Ourania Karakosta +2 more
semanticscholar +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
core
Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985 [PDF]
This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are ...
Manasan, Rosario G.
core +2 more sources