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Tax incentives and the system of corporation tax
1977The traditional classification of corporate tax systems into classical, two-rate and imputation has the defect that the same system may be classified under different headings (two-rate and imputation) and different systems may be classified under the same heading (irrespective of differences in rates).
Barry Bracewell-Milnes +1 more
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Attitudes, Incentives and Tax Compliance [PDF]
, 2004 Our study examines whether combining experimental economics and economics psychology techniques can provide a better understanding of individuals’ tax compliance decisions in the laboratory. We find that considering individuals’ attitudinal, personality and intention measures in addition to economic based variables provides a richer understanding of ...
V.U. Trivedi, M. Shehata, S. Mestelman
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Corporate Tax Levels and Tax Incentives
2001Abstract Gives an overview of tax incentive policies, paying much attention to the role played by the government in light of the special tax measures for corporation. Also, the tax burden of the corporate sector is clarified with special reference to tax incentives.
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Tax incentives to saving and borrowing
2003The Paper reviews the literature on these tax incentives, with special focus on long-term saving, housing, and household liabilities. The Paper addresses several areas of policy intervention: (1) the interest rate effect on personal saving; (2) the effect of tax incentives on long-term mandatory saving programmes; (3) government programmes that target ...
JAPPELLI, TULLIO, PISTAFERRI L.
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2017
Copyright belongs to the creative industries as the legal result of the creative process. It can be sold or licensed and often creates income. By its nature, copyright is highly mobile and can easily cross borders, because it can be split off from normal business activities and held as a separate asset.
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Copyright belongs to the creative industries as the legal result of the creative process. It can be sold or licensed and often creates income. By its nature, copyright is highly mobile and can easily cross borders, because it can be split off from normal business activities and held as a separate asset.
openaire +1 more source
Corporate Income Tax and Tax Incentives [PDF]
, 2004 The Corporate Income Tax (CIT) in Jamaica is an important source of revenue. In 2002, the share of CIT in total tax revenue was approximately 6.9 percent, having fallen from 12.7 percent in 1993. Although OECD countries generally collect about 10 percent of tax revenue from corporate taxes, the downward trending share exhibited by the CIT in Jamaica is
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Essays on Tax Incentives and Tax Disclosures
This dissertation consists of three essays on (tax) incentives and tax disclosures. The underlying research questions are empirically examined through economic experiments. The first essay examines the effect of overwithholding on retirement savings and how an additional option of saving retroactively for retirement at tax time affects total savings ...openaire +1 more source
Evaluation of tax incentives on the financial viability of microgrids
Applied Energy, 2023German Osma-Pinto
exaly