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, 2004 The Government of Jamaica imposes a wide range of taxes on income, consumption, and property. An important consideration in any reform of these taxes is their impact of the distribution of income, or their tax burden. This staff paper presents background and analysis of the burden of the existing system of taxes.
Dillon Alleyne +3 more
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Nonpoint Source Pollution Taxes and Excessive Tax Burden
1998If a regulator is unable to measure firms' individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions.
Karp, Larry S., Karp, Larry S.
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2002
Within the EU, taxation and the EU's eastern enlargement are currently seen as one of the most important problems to be solved and projects to be realized. Each of these two topics covers a vast set of issues which have to be dealt with. At the same time only few attempts have been made to answer those questions that arise if the two topics are ...
Leibrecht, Markus, Römisch, Roman
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Within the EU, taxation and the EU's eastern enlargement are currently seen as one of the most important problems to be solved and projects to be realized. Each of these two topics covers a vast set of issues which have to be dealt with. At the same time only few attempts have been made to answer those questions that arise if the two topics are ...
Leibrecht, Markus, Römisch, Roman
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Inheritance tax: Limit corporate privileges and spread tax burden [PDF]
DIW Economic Bulletin, 2015 After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of corporate assets benefit from the favorable conditions.
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Tax Burden on German Companies – Income Tax Burden and Administrative Costs
2021Fochmann, Martin +4 more
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Issues of tax burden measuring using tax quota [PDF]
, 2009 In spite of the existence of internationally applied tax quota calculation methodologies there are certain factors which can cause incomparability of the tax quota indicator among countries, and at some circumstances even within a country in time. The inconsistencies in the reported tax quotas are negligible sometimes but in some cases they are likely ...
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