Results 301 to 310 of about 826,855 (359)
The Foreign Tax Credit: Section 902 and the United Kingdom Convention
, 1969 J. Douglas Donenfeld
openalex +1 more source
Market Incentives for Recycling – The Tax Credit and Product Charge Compared
, 1976 Kevin Cutler Devine
openalex +1 more source
The Low Income Housing Tax Credit: Public Policy and Private Incentives
, 1988 Alan R. Cerf
openalex +1 more source
Some of the next articles are maybe not open access.
Related searches:
Related searches:
International Comity and the Foreign Tax Credit: Crediting Nonconforming Taxes
Florida Tax Review, 2022The combination of expanding international trade and climbing corporate income tax rates in the early part of this century required nations to evolve methods for reducing the level of international double taxation. While most countries came to rely upon a variety of techniques, two general approaches emerged to the taxation of the income of residents ...
openaire +1 more source
Rethinking Foreign Tax Creditability [PDF]
SSRN Electronic Journal, 2010 International tax policy experts often mistakenly conflate two distinct margins: (1) the overall tax burden on outbound investment, and (2) the marginal reimbursement rate (MRR) for foreign taxes paid, which is 100 percent under a foreign tax credit system, but equals the marginal tax rate for foreign source income under an explicit or implicit ...
openaire +1 more source
SSRN Electronic Journal, 2000 This paper examines the history, scope, and types of investment taxcredits (ITC's) implemented in the United States. Changing viewsabout the role of this fiscal policy tool are related to changing viewsabout the structure of the economy and the possibilities forconstructive public policies. The impact of the ITC on economicactivity is reviewed briefly.
openaire +2 more sources
Kolm’s Tax, Tax Credit, and the Flat Tax
2011In several of his recent contributions, most notably Kolm (2004), Serge-Christophe Kolm has developed a solution to the macro-justice problem which he calls Equal Labor Income Equalization (ELIE). It consists in a particular labor income taxation scheme that he advocates as the ideal compromise between freedom and equality requirements.
Marc Fleurbaey, François Maniquet
openaire +1 more source
National Institute Economic Review, 1973
In October 1972 the Government published a discussion document, the Green Paper Proposals for a Tax-Credit System, which sought ‘a way to simplify and reform the whole system of personal tax collection and, at the same time, to improve the system of income support for poor people’.
G. C. Fiegehen, P. S. Lansley
openaire +1 more source
In October 1972 the Government published a discussion document, the Green Paper Proposals for a Tax-Credit System, which sought ‘a way to simplify and reform the whole system of personal tax collection and, at the same time, to improve the system of income support for poor people’.
G. C. Fiegehen, P. S. Lansley
openaire +1 more source
Working Families Tax Credit and Disabled Person’s Tax Credit
1999October 1999 marks the replacement of family credit and disability working allowance with working families tax credit and disabled person’s tax credit, respectively. At the time of writing (spring 1999), the Tax Credits Bill, which introduces the two tax credits, has been published but the regulations containing the details for both have not.
openaire +1 more source
Benefits: A Journal of Poverty and Social Justice, 2002
The announcement of the government’s intention to introduce a new Child Tax Credit for families with children, along with a Working Tax Credit for low-income workers could herald one of the most radical changes to welfare support for low-income families in the UK.
openaire +1 more source
The announcement of the government’s intention to introduce a new Child Tax Credit for families with children, along with a Working Tax Credit for low-income workers could herald one of the most radical changes to welfare support for low-income families in the UK.
openaire +1 more source