Results 211 to 220 of about 23,939 (253)

Tobacco product flavour policies in the USA. [PDF]

open access: yesTob Control
Whitacre TR   +5 more
europepmc   +1 more source

Tax Revenues and Tax Efforts across the World

2016
This chapter focuses on the concept and empirical estimation of tax effort around the world. It employs a cross-country study from a sample of 121, developing and developed countries during 1994-2012. Predicted tax revenue of a country is estimated empirically taking into account its specific economic, demographic, and institutional features and is ...
Nihal Bayraktar   +2 more
openaire   +1 more source

Determining countries’ tax effort. [PDF]

open access: possibleHacienda Pública Española/Revista de Economía Pública, 2010
This paper presents a model to determine the tax effort and tax capacity of 96 countries and the main variables from which they depend. The results and the model allow us to clearly determine which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue.
Carola Pessino, Ricardo Fenochietto
openaire  

Tax Effort in ECOWAS Countries

2013
Tax revenue mobilization is essential in the fiscal operations of every economy. The Economic Community of West African States (ECOWAS) therefore has a criterion on tax revenue under the convergence criteria of the ECOWAS Monetary Cooperation Programme (EMCP), which states that tax ratio (as a percentage of GDP) should be at least 20 %.
Mohamed Ben Omar Ndiaye   +1 more
openaire   +1 more source

Income Tax and Incentive to Effort

Economica, 1945
IN the assessment and collection of income tax there is one principle to which Chancellors of the Exchequer adhere and that relates to the progression of the tax. This principle is that the persons with the higher income in relation to their responsibilities must pay not only a higher tax but also a higher average rate of tax.
openaire   +1 more source

LOCAL GOVERNMENT TAX EFFORT IN CHINA: AN ANALYSIS OF PROVINCIAL TAX PERFORMANCE [PDF]

open access: possibleRégion et Développement, 2009
This paper aims to enhance the understanding of provincial tax performance in China, paying special attention to the recent fiscal reforms in the 1980s and in 1994. Using provincial panel data for the period 1986-2004, our analysis consists of two steps.
Qian Wang, Chunli Shen, Heng-fu Zou
openaire   +1 more source

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