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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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Marginal Indirect Tax Reform in Australia [PDF]
Economic Analysis and Policy, 1999 Abstract This paper examines indirect tax reform in Australia using the method developed by Ahmad and Stem (1984). It is usual, in calculating the changes in demand that would result from marginal tax reform, to use aggregate own-price and cross-price demand elasticities.
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Tax Compliance Through MABS: The Case of Indirect Taxes [PDF]
, 2007 Multi-agent systems can be used in social simulation to get a deeper understanding of complex phenomena, in such a way that predictions can be provided and tested, and policies can be designed in a solid individually grounded manner. Our aim is explore this link between micro-level motivations leading to and being influenced by macro-level outcomes in ...
João Balsa, Helder Coelho, Luis Antunes
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Indirect Taxes and National Remedies
The Cambridge Law Journal, 1999In Case C-188/95 Fantask A/S and Others v. Industriministeriet (Erhvervsministeriet) [1997] E.C.R. I-6783 the European Court of Justice provided further guidance on the interpretation of Council Directive 69/335 EEC of 17 July 1969 concerning indirect taxes on the raising of capital (O.J. English Special Edition 1969 (II), p.
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Macroeconomic effects of an indirect tax substitution
Journal of Economics, 2008We study an indirect tax reform in a general equilibrium model with imperfect competition for both the Cournot and the Free entry equilibria.We show that it is possible to attain a positive balanced budget multiplier by means of a substitution of specific by ad valorem taxation.
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Reforming Indirect Taxes in India : Role of Environmental Taxes [PDF]
, 2010 Extensive reforms of Indias indirect taxes at the central and the state levels has prepared the necessary ground for the implementation of a comprehensive goods and services tax (GST). The Empowered Committee of the State Finance Ministers in their First Discussion Paper and the Thirteenth Finance Commission in their recently submitted report have ...
D K Srivastava, C Bhujanga Rao
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Direct and Indirect Tax Updates - December 2020: Indirect Taxes
The Management Accountant Journal, 2021openaire +1 more source