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The Challenge of Tax Reform and Expanding the Tax Base [PDF]

open access: possibleEconomic and Social Review, 2010
This is the text of the 2009 Geary Lecture, delivered at the Economic and Social Research Institute in honour of Roy Geary.
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The Tax Bases of an Indian Land Tax

The Indian Economic and Social History Review, 1970
Sarjit Singh, John Lindauer
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Extension of the Tax Base

1979
Income taxation was originally founded very much on the same principles in the Scandinavian countries. According to the’ source’ theory, tax laws enumerated certain sources of income, and the concept of income was defined to be the revenue flowing from these sources. Capital gains were thus not included in the concept of income.
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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

Journal of Accounting and Economics, 2021
Terry Shevlin, Arthur Stenzel
exaly  

Using “responsive regulation” to reduce tax base erosion

Regulation and Governance, 2022
Peter Gerbrands   +2 more
exaly  

The challenge of tax reform and expanding the tax base

2011
My topic today is the design of tax policy, and in particular the role of socalled ?tax expenditures? in income tax systems. It is a topic that is important not just in Ireland but in many other nations ? including the United States. I shall begin by talking about the revenue imperative, the challenge that policymakers around the world will face as ...
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Factor decomposition of changes in the income tax base

Japanese Economic Review, 2023
Taro Ohno
exaly  

Local taxation and tax base mobility: Evidence from France

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

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