Results 71 to 80 of about 271,194 (275)
Welfare Effects of Migration in Societies with Indirect Taxes, Income Transfers and Public Good Provision [PDF]
, 2000 Michael S. Michael, Panos Hatzipanayotou
openalex +2 more sources
Testing the Mill hypothesis of fiscal illusion [PDF]
According to the “Mill hypothesis”, the tax burden from indirect taxation is underestimated because indirect taxes are less “visible” than direct taxes. We experimentally test the Mill hypothesis and identify tax framing as a cause of fiscal illusion. We
Jean-Robert Tyran, Rupert Sausgruber
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American Journal of Medical Genetics Part B: Neuropsychiatric Genetics, EarlyView.ABSTRACT To further understand the inter‐relationship of the familial transmission of major depression (MD) and alcohol use disorder (AUD), we examine, via a multivariable Cox proportional hazards model, risks for AUD and MD in 1,244,516 individuals born in Sweden from 1970 to 1990 to intact mother–father pairs as a function of parental diagnoses of MD
Kenneth S. Kendler +3 more
wiley +1 more source
Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985 [PDF]
This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are ...
Manasan, Rosario G.
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TRENDS IN THE DEVELOPMENT OF INDIRECT TAXES IN THE MEMBER STATES OF THE EUROPEAN UNION [PDF]
Annals of the University of Petrosani: Economics, 2015 In this paper it is showed the trends in the evolution of indirect taxes of the Member States of the European Union, using for this purpose, statistical series, because this category of taxes can be successfully used by the economic situation.
MARIA FELICIA CHIRCULESCU
doaj
Indirect taxation of wine: an international comparison [PDF]
, 2009 The highly competitive international wine market imposes serious pressure on the viability of small wine producers as well as emerging wine nations. In this light this paper will examine the indirect taxes levied on wine manufactured in new world wine ...
Kenny, Paul
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Archaeological Prospection, EarlyView.ABSTRACT We present a study that combines several marine geophysical techniques to detect and map archaeological sites from the Roman period in the shallow waters of the Venice Lagoon, Italy. We employed marine electrical resistivity tomography (M‐ERT), a drone‐based unmanned surface vehicle (USV) multibeam sonar, and subbottom profiler technology to ...
Carlo Beltrame +4 more
wiley +1 more source
Analysis of indirect taxation in Ukraine [PDF]
Problemi Ekonomiki, 2014 The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine.
Khodyakova Olga V.
doaj
Tax collection in Spain in the 18th century: the case of the “décima” [PDF]
If we compare the Castilian fiscal system with English, French or Dutch, two basic differences are apparent: in one hand, in England, France and Holland the fiscal system was a mixture of indirect taxes and direct taxes and in the other hand, the ...
Fernández-de-Pinedo, Nadia
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Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions [PDF]
, 2005 This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see
Mansor, Muzainah +2 more
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