Results 91 to 100 of about 10,527,249 (201)
The Economic impact of Repealing Mississippi's Grocery Tax [PDF]
Results from the analyses indicate that repealing the 7 percent grocery tax would produce modest gains in grocery sales but major increases in the purchases of other goods and services.
Allen, Albert J. +2 more
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Journal of Infrastructure Policy and DevelopmentThe telecommunications sector is crucial in a country’s economy. The advancements in information and communication technology have had a significant impact on this sector, particularly in the electronic transactions domain. The utilization of electronic transactions in the telecommunications sector can yield substantial benefits, including increasing ...
Tasya Safiranita +6 more
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TAX COMPETITION IN MODERN EUROPEAN ECONOMIES: LUXEMBOURG AND SWITZERLAND
Strani pravni život, 2010 In tax systems of modern economies often exist measures that make them specially attractive for foreign investors. Especially, this is the consequence of certain allowances in paying corporate taxes and taxes by non-residents, but also existence of ...
Snežana Stojanović
doaj
Towards Common EU Taxation Policies Fostering a Fair Balance Between Movers and Stayers in the EU
Tilburg Law ReviewProfessor Dagan structured her Montesquieu lecture in three parts. First, she explained that substantive tax sovereignty consists of the state power to raise taxes and distribute justly the revenues as part of a ‘social contract’ with its constituents ...
Mijke Houwerzijl
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State tax revenue growth and volatility [PDF]
Macroeconomic conditions and tax structures jointly determine the growth and volatility of state tax revenues. Since a variety of economic conditions exist among states, government policymakers should carefully anticipate and consider the possible ...
Gary C. Cornia, Ray D. Nelson
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Corporate Tax Policy, Entrepreneurship and Incorporation in the EU [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Ruud A. De Mooij, Gaëtan J.A. Nicodème
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Personal Income Tax Elasticity in Turkey: 1975-2005 [PDF]
The estimation of tax elasticity; the response of tax revenues to changes in income, is important for at least three reasons: i) formulating government budgets and monitoring tax collections (Sen, 2002), ii) the specification of tax functions, iii) the ...
Yesim Kustepeli, Onur Sapci
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Mobilizing local government revenues and 2024 local tax performance
As a decentralized and multi-tiered system of government, lower-level governments in Indonesia play major role in delivering basic services, ranging from education and health to local infrastructure projects such as roads, drinking water infrastructure ...
Qibthiyyah, Riatu M. +4 more
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Forecasting Corporate Income Tax Revenues in Latvia
This article is devoted to the issues of modelling and forecasting corporate income tax revenues in Latvia. Procedure of calculation of corporate income tax payments is different as for most taxes, therefore it requires adjustments also to modelling ...
Ozoliņa, Velga
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A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants [PDF]
This paper studies the economic determinants of corporate tax revenue to Gross Domestic Product (GDP) across European Union members over the period 1998-2009.
Francisco Vitorino da Silva Martins +2 more
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