Results 11 to 20 of about 1,755,488 (383)
Impact of Direct and Indirect Tax on the Nigerian Economic Growth
Binus Business Review, 2017 This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian tax system on the growth ...
Oyebisi Mary Ogundana +4 more
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Indirect Tax Initiatives and Global Rebalancing [PDF]
CESifo Economic Studies, 2016 This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. This is potentially an important development for G20 discussions which thus far have centered on exchange rates as the instruments to achieve rebalancing. We suggest that if China and Germany (as major surplus countries) switch their present
Chunding Li, John Whalley
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Indirect Tax is a Money Illusion
, 2019 An indirect tax imposed on a seller of a product assumes "shifting of tax burden" from the seller to the buyer, while the amount of burden each entity bears is said to be unknown before economic analysis. Since taxation is a restriction on property rights, the amount of tax burden, or property appropriated by the government, should be definite.
K. Tominaga
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Targeting, Cascading, and Indirect Tax Design
IMF Working Papers, 2013 Purpose– The purpose of this paper is to address two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, and then explores the welfare costs from cascading taxes.Design/methodology/approach– Applied theory was used in this paper.Findings– On the first issue, the paper ...
M. Keen
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Indirect tax harmonization and global public goods [PDF]
International Tax and Public Finance, 2012 Financial support from the Catalan Government Science Network (2009SGR and XREPP) and the Spanish Ministry of Education and Science Research Project (ECO2009-10003) is gratefully acknowledged. This paper identifies conditions under which, starting from any tax-distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are ...
Karakosta, Ourania +2 more
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Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis [PDF]
Economies, 2019 The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the economy-wide impacts of taxes in Vietnam.
Keshab Bhattarai +2 more
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Monetary and Fiscal Policy Aspects of Indirect Tax Changes in a Monetary Union [PDF]
Social Science Research Network, 2009 In recent years a number of European countries have shifted their tax structure more strongly towards indirect taxes, motivated, inter alia, by the intention to foster competitiveness.
Anna Lipińska, Leopold von Thadden
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Labutí píseň daně z nabytí nemovitých věcí
Acta Universitatis Carolinae. Iuridica, 2022 The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of ...
Radim Boháč
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Indirect Tax and Economic Growth
Journal of Corporate Finance Management and Banking System, 2022 The study investigates the empirical relationship between indirect taxes and economic growth in Neal. For estimation, the annual time series data (1975 to 2022) was used. The main purpose of the research is to find the long-run and short-run relationship
Rayamajhi Sushma
semanticscholar +1 more source
Universal Journal of Accounting and Finance, 2021 Goods and Services Tax is considered to be one of the revolutionary tax reforms in India since independence. The foundation of this new taxation system is to remove the cascading effect and increase the tax revenue with more transparent mechanism.
S. Dey
semanticscholar +1 more source