Results 251 to 260 of about 271,194 (275)
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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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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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Indirect tax harmonization in Denmark
Weltwirtschaftliches Archiv, 1992Die Harmonisierung der indirekten Steuern in Danemark.- In dem Artikel wird untersucht, wie sich die ursprunglichen Vorschlage der EG-Kommission zur Steuerharmonisierung aus dern Jahre 1987 auf die danische Volkswirtschaft auswirken. Der Verfasser verwendet ein Modell des allgemeinen Gleichgewichts, um die Senkung der danischen Mehrwertsteuer- und ...
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European Economic Review, 1981
Abstract Financing ever-growing governmental services in a non-inflationary manner is one of the main problems of public policy for all governments, including those of Greece and the EEC countries. The accession of Greece to the EEC would require tax reforms, especially in indirect taxes, which include tariffs and turnover or value added taxes.
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Abstract Financing ever-growing governmental services in a non-inflationary manner is one of the main problems of public policy for all governments, including those of Greece and the EEC countries. The accession of Greece to the EEC would require tax reforms, especially in indirect taxes, which include tariffs and turnover or value added taxes.
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Consequences of harmonization of indirect taxes for Luxembourg
Journal of Policy Modeling, 1995Abstract The European Commission has made several proposals and has implemented various measures to achieve a single European market. Some of these proposals concern the harmonization of value-added taxes (VAT) and excise duties. Despite the fact that the choice of the proposed level of the VAT and excise duty rates is based on the current situation ...
van Leeuwen, M.J., Tang, P.J.G.
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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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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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