Results 51 to 60 of about 1,362,188 (297)
Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System
MabsyaThe introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration ...
Mohammad Radzi Mohammad Sharif +2 more
doaj +1 more source
Indirect tax harmonization and global public goods [PDF]
, 2014 Journal Article“The final publication is available at Springer via http://dx.doi.org/10.1007/s10797-012-9246-8”.This paper identifies conditions under which, starting from any tax-distorting equilibrium, destination- and origin-based indirect tax ...
Karakosta, Ourania +2 more
core +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley +1 more source
Short-term and long-term effects of foreign direct investment on tax revenue: empirical evidence from an emerging economy [PDF]
Journal of Humanities and Applied Social SciencesPurpose – This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana. Design/methodology/approach – The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run ...
Abubakar Musah +2 more
doaj +1 more source
Risk management externalities in agrifood supply chains
American Journal of Agricultural Economics, EarlyView.Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
Buoyancy Estimates of Malaysia's Tax System 1961 – 1998
Malaysian Management Journal, 2000 Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy.
Jeyapalan Kasipillai +1 more
doaj
Panel estimating effects of macroeconomic determinants on tax revenue level in European Union [PDF]
Industrija, 2020 The level of tax revenue represents one of the most important issues for every country, especially in extraordinary circumstances. The aim of this paper is to identify which macroeconomic determinants are important to total tax revenue in order to ...
Kalaš Branimir +2 more
doaj
Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective [PDF]
The paper compares the indirect tax structures and consumption patterns of three European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect tax systems by exploiting the rich ...
Georgia Kaplanoglou
core
Information framing and the impact of nutrition label serving size change
American Journal of Agricultural Economics, EarlyView.Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley +1 more source
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
doaj +1 more source