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The Rate Structure of Indirect Taxes in Pakistan [PDF]
The Pakistan Development Review, 2022 The purpose of this paper is to examine the rate structure of indirect taxes in Pakistan with particular emphasis on the incentive aspects of the tax structure. It is a part of a series of studies to evaluate the impact of the fiscal system in Pakistan, which is being undertaken by the Fiscal and Monetary Section of the Pakistan Institute of ...
Ghulam Mohammad Radhu
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Indirect Taxeson International Aviation [PDF]
IMF Working Papers, 2006 AbstractThere has recently been much discussion of the possible use of internationally coordinated indirect taxes, or equivalent charges, on international aviation, whether as a source of finance for development or as part of a response to heightened concerns with climate change.
Jon Strand, Michael Keen
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Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988–93 [PDF]
, 2001 Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the ...
André Decoster, Guy Van Camp
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Microeconomic Effects of Indirect Taxes [PDF]
Baikal Research Journal, 2021 Throughout its entire history Russian tax system has been built on the prevalence of indirect taxation. In the Russian tax system such taxes account for more than 60 % and their level and amount has a significant impact on the economy. The ratio between direct and indirect taxes is one of the indicators of the quality of the tax system.
Vyacheslav Bubnov, Yuliya Urazumbetova
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Indirect Taxes and Social Policy: Distributional Impact of Alternative Financing of Social Security [PDF]
, 2007 The role of indirect taxes in social policy is investigated by 1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions; 2) calculating the indirect tax liabilities for recipients ...
André Decoster +2 more
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Indirect Taxes and Relative Prices [PDF]
The Quarterly Journal of Economics, 1967 I. Introduction, 125. — II. The effect of indirect taxes upon the price structure, 126. — III. Some implications, 134. — IV. Summary and Conclusions, 138.
Ann F. Friedlaender
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The Dominance of Indirect Taxes in Estonian State Budget [PDF]
Eesti Majanduspoliitilised Väitlused, 2009 Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies ...
Olev Raju
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Microsimulation of indirect taxes
International Journal of Microsimulation, 2010 In 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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An Evaluation of Indirect Taxes in Turkey [PDF]
Economics Bulletin, 2010 The share of indirect taxes in tax revenues, specifically consumption taxes, is quite high in Turkey when compared to other OECD economies. This emphasis on indirect taxes in Turkey, as well as other developing economies, is argued to emerge from the inability of the government to collect direct taxes because of the existence of a large informal sector
Oya Pinar Ardic +2 more
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The Impact of Indirect Taxes on Economic Growth [PDF]
, 2016 The main purpose of this article is to investigate the impact of indirect taxes on economic growth in a long term. The dynamic and static panel regression analysis methods were used to explore the relationship between observed variables. The models are
Věra Vráblíková
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