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Aspects of Tax Spillovers: Is There a "Worldwide" Tax Burden?
2010The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less developed countries while effectively indulging in a form of tax competition.
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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 Reform, Targeting and the Tax Burden on Women [PDF]
, 2009 In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances. The introduction of income tests for child support payments based on family income (now in the form of Family Tax Benefit Part A), together with changes in the rate scale ...
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Corruption and Tax Burden: What Is the Joint Effect on Total Factor Productivity?
Economies, 2021exaly
The Distribution of Tax Burdens
The Distribution of Tax Burdens brings together for the first time the most important published papers on tax incidence written in the past 50 years. The editors, two leading scholars in public finance, have written an authoritative introduction which provides a concise and thorough summary of the key developments in the field during this time.openaire +1 more source
The impact of political connections on corporate tax burden: Evidence from the Chinese market
Finance Research Letters, 2022exaly
Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China
China Economic Review, 2019Hongsheng Fang
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