Results 231 to 240 of about 15,055 (267)

A choice experiment on tax: Are income and consumption taxes equivalent?

2016
We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a consumption tax of 20%.
Kurokawa, Hirofumi, Mori, Tomoharu, Ohtake, Fumio   +2 more
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Payroll Taxes and Wage Inflation: The Swedish Experience [PDF]

The Scandinavian Journal of Economics, 1983
Payroll taxes levied on employers have become an increasingly important part of the Swedish tax system. These taxes-including various collective fees agreed on in central wage negotiations-amounted to about 6% of the wage bill of private business in 1950, but had reached 40 % in the late 1970s.
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Tax Arbitration and VAT: The Portuguese Experience

International VAT Monitor, 2020
Since its introduction in 2011, tax arbitration has become an important element of the Portuguese justice system. In this article, the author examines its main features, its impact on VAT litigation and the growing use of tax arbitration as a fast track to the Court of Justice of the European Union.
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Tax Reforms: Experiences and Perspectives

Financijska teorija i praksa, 2015
Since the country’s independence, the Croatian tax system has undergone numer- ous tax changes, but it was with the tax reform enacted in 1994 that its foundations were laid. Marking its 20th anniversary in 2014, the Institute of Public Finance, the Faculty of Economics and Business Zagreb and Faculty of Economics Rijeka jointly organized a conference ...
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TAX EXPERIMENT IN DIGITIZATION CONDITIONS

MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT
The article conducts a study of the legal regulation of experimental legal regimes in the field of taxation, carried out in the context of digitalization of the economy. The author analyzed the concept of a legal experiment, established similarities and differences in the concepts of a special tax regime and an experimental tax system.
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The tax reform experience of Kenya

2005
In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could generate adequate revenue to finance public ...
Karingi, Stephen Njuguna, Wanjala, Bernadette   +1 more
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A comparative study on the environmental and economic effects of a resource tax and carbon tax in China: Analysis based on the computable general equilibrium model

Energy Policy, 2021
Wanhao Dong, Qⅰan Zhou
exaly  

Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance

Technological Forecasting and Social Change, 2022
Shuya Zhou
exaly  

International experience in tax optimization

Theoretical and practical aspects of Management, 2021
Natalia Bondareva, Konstantin Zemsky
openaire   +1 more source

Environmental tax reform and environmental investment: A quasi-natural experiment based on China's Environmental Protection Tax Law

Energy Economics, 2022
Guangqiang Liu
exaly