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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
Indirect tax reform and the specification of demand: the case of Ireland
, 2016M. Savage
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Pro-poor indirect tax reforms, with an application to Mexico
, 2014J. Duclos, Paul Makdissi, A. Araar
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