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The Challenge of Tax Reform and Expanding the Tax Base [PDF]
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, 1970Sarjit Singh, John Lindauer
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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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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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Forms of Consumption-Based Taxes and Altering the Tax Base
2001Alan Schenk, Oliver Oldman
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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, 2021Terry Shevlin, Arthur Stenzel
exaly
Using “responsive regulation” to reduce tax base erosion
Regulation and Governance, 2022Peter Gerbrands +2 more
exaly
The challenge of tax reform and expanding the tax base
2011My 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, 2023Taro Ohno
exaly
Local taxation and tax base mobility: Evidence from France
Regional Science and Urban Economics, 2020Sonia Paty, Tidiane Ly
exaly

