Results 321 to 330 of about 1,829,514 (358)
The origin principle and the welfare gains from indirect tax harmonization [PDF]
, 1996 The purpose of this paper is to establish a parallelism between the analyses in Keen (1987,1989.a) referred to indirect tax harmonization when taxes are levied according to the destination principle and its counterpart when taxes are imposed on an origin
M. Lopez‐Garcia
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Journal of Public Economics, 1984
Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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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
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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
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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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