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International Effects of Tax Reforms [PDF]
The Economic Journal, 1988 In an open economy with international capital flows, there is an equivalence relation between income tax, consumption tax, international borrowing tax, and an external interest earning tax. This paper analyzes tax reform involving shifts between income and consumption taxes in this setting.
Jacob A. Frenkel, Assaf Razin
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Tax Reform and Target Savings [PDF]
National Tax Journal, 1998 If the United States switched to a broad-based consumption tax, than all forms of saving would enjoy the tax-preferred status reserved primarily for retirement saving vehicles under the current income tax system.
Andrew A. Samwick
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Fundamental Tax Reform in The Netherlands [PDF]
International Tax and Public Finance, 2000 The Netherlands has abolished the tax on actual personal capital income and has replaced it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax with interest on the deferred tax, and a mark-to-market tax ...
Cnossen Sijbren, Bovenberg Lans
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Mengenal Sistem Administrasi Perpajakan Modern di Era Reformasi Perpajakan
Jurnal Wacana Kinerja, 2020 tax reform application period in Indonesia is not only held in 1985 but also continued by tax reform in organization section of tax directorate general.
Abdul Rahman
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Addressing inequality and poverty with tax instruments [PDF]
Ekonomski Anali, 2011 There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the comprehensive income ...
Ranđelović Saša +1 more
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Analisis Kinerja Perusahaan dan Pajak Penghasilan Sebelum dan Setelah Berlakunya UU PPH Tahun 2008
Jurnal Akuntansi Kontemporer, 2017 This research is to examine whether the tax reform in 2009h os an impact on the firm's performance. The main points of reformation are a change of tax income tarif dan the tax facilities for public company.
Ronny Irawan
doaj +1 more source
The urgency of reforming Indonesia’s tax Law in the face of economic digitalization
Cogent Social Sciences, 2023 Tax reform in Indonesia occurred from 1983 to 2009. In the last few years, several changes have been made to the same tax law in a short period.
Amelia Cahyadini +2 more
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Tax Reforms - Taxes Without Tax Laws [PDF]
SSRN Electronic Journal, 2011 {"references": ["TOP TAX SYSTEM\nhttp://vijayavarma.com\nhttp://vijayakrushnavarma.com\nhttp://singletax.org\nhttp://optimaltaxation.net\nhttp://taxreforms.net"]}
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Green Tax Reform and Competitiveness [PDF]
German Economic Review, 1999 Abstract This paper studies a revenue-neutral green tax reform that substitutes energy for wage taxes in an open economy with unemployment. As long as the labour tax rate exceeds the energy tax rate, such a reform will increase employment, reduce the domestic firms' unit cost of production and hence increase international ...
Koskela, Erkki +2 more
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Tax Reform and Automatic Stabilization [PDF]
SSRN Electronic Journal, 2001 An income tax provides implicit insurance by dampening the variability of disposable income and consumption. Using an empirical framework derived from the consumption insurance literature and data from the Panel Study of Income Dynamics we examine the effect of federal income tax reforms of the 1980's on automatic stabilization of consumption. Overall,
Thomas J. Kniesner, James P. Ziliak
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