Results 181 to 190 of about 1,312,490 (214)
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The property tax and alternative local taxes
Journal of Public Economics, 1976openaire +1 more source
GDP distortion and tax avoidance in local SOEs: Evidence from China
International Review of Economics and Finance, 2020Guilong Cai, Danglun Luo
exaly
The cash flow tax as a local business tax [PDF]
, 1990 In the discussion on reforming the local business tax, little attention has been payed until now to the cash flow tax, although this tax opens up interesting perspectives and has been intensively discussed in tax theory.) For this reason we want to examine the suitablilty of the cash-flow tax for use as a local business tax, and in particular how this ...
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2009
U okviru procesa decentralizacije koji je od 90-ih godina prošlog stoljeća postao svjetski trend te je bio važan dio opće reforme zemalja Srednje i Istočne Europe, raspodjela prihoda među razinama javne vlasti bila je jedno od ključnih područja rasprave.
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U okviru procesa decentralizacije koji je od 90-ih godina prošlog stoljeća postao svjetski trend te je bio važan dio opće reforme zemalja Srednje i Istočne Europe, raspodjela prihoda među razinama javne vlasti bila je jedno od ključnih područja rasprave.
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Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies
Socio-Economic Planning Sciences, 2021Lidia Ortiz, Cristina Polo
exaly
This paper analyzes how (local) tax havens function. Using the German municipal business tax setting as a laboratory, I investigate the characteristics and emergence of local tax havens. I demonstrate that local tax havens are situated in close proximity to large agglomeration areas, while firms' profit-to-wage ratios in these jurisdictions are ...
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Tax decentralization and local government size
Public Choice, 2012Paolo Liberati, Agnese Sacchi
exaly