Results 281 to 290 of about 1,312,589 (313)

The property tax and alternative local taxes

Journal of Public Economics, 1976
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GDP distortion and tax avoidance in local SOEs: Evidence from China

International Review of Economics and Finance, 2020
Guilong 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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Local Property Tax

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.
openaire  

Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies

Socio-Economic Planning Sciences, 2021
Lidia Ortiz, Cristina Polo
exaly  

Local tax havens

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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Local Taxes

1992
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Tax decentralization and local government size

Public Choice, 2012
Paolo Liberati, Agnese Sacchi
exaly  

Local autonomy, tax morale, and the shadow economy

Public Choice, 2010
Benno Torgler, Friedrich Schneider, Christoph A Schaltegger   +2 more
exaly  

Local taxation and tax base mobility: Evidence from France

Regional Science and Urban Economics, 2020
Tidiane Ly, Sonia Paty
exaly