Results 281 to 290 of about 1,966,996 (340)
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Microsimulation of indirect taxes
International Journal of Microsimulation, 2010In 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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Corporate Governance: The International Journal of Business in Society
Purpose This study aims to investigate the direct and indirect relationship between board characteristics and corporate tax avoidance using the environmental, social and governance (ESG) index as a mediating variable in G20 countries.
Sawssen Khlifi +2 more
semanticscholar +1 more source
Purpose This study aims to investigate the direct and indirect relationship between board characteristics and corporate tax avoidance using the environmental, social and governance (ESG) index as a mediating variable in G20 countries.
Sawssen Khlifi +2 more
semanticscholar +1 more source
Tax revenue mobilization and institutional quality in sub‐Saharan Africa: An empirical investigation
African Development ReviewThis paper investigates the effects of institutional quality on tax revenue collection in sub‐Saharan African countries. We include the six institutional quality indicators (i.e., voice and accountability, political stability, regulatory quality, rule of
Mamadou Bah
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TAX INCIDENCE, INDIRECT TAXES, AND TRANSFERS
National Tax Journal, 1985This paper suggests that it is incorrect to allocate indirect output taxes, such as general sales taxes, to consumption in a tax incidence analysis.
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Modelling Indirect Taxes and Tax Reform
1999Indirect taxes have become an increasingly important revenue–raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications.
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Local Tax Competition and Indirect Tax Exportation
Public Finance Review, 2012This article studies capital tax competition in a model with external ownership of fixed factors. A simple condition is provided on the feasibility of an efficient Nash equilibrium, which depends only on factor income shares, the elasticity of substitution in production, and the size of the public sector.
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Integrative oncology: Addressing the global challenges of cancer prevention and treatment
Ca-A Cancer Journal for Clinicians, 2022Jun J Mao,, Msce +2 more
exaly