Results 11 to 20 of about 47,364 (305)
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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Socially Improving Tax Reforms [PDF]
SSRN Electronic Journal, 2004 This article proposes graphical methods to determine whether commodity tax changes are “socially improving,” in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially ...
Duclos, Jean-Yves +2 more
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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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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
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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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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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National Tax Journal, 1981 The implementation of unanticipated changes in the tax structure results in essentially arbitrary redistributions of income.
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, 2021 Legislation governing personal income taxation is often subject to changes. A significant personal income tax reform was carried out in the Czech Republic in 2021.
Krajňák, Michal
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Tax Reform in Brazil: a Public Choice Theory approach
Economia & Região, 2013 This article aims to analyze tax reform necessity and the barriers to the implementation of tax reform at the light of public choice theory. The research identifies the arguments that provides the explanation for the tax reform does not occur in Brazil ...
Allan Silveira dos Santos +3 more
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The spatial spillover effect of higher SO2 emission tax rates on PM2.5 concentration in China
Scientific Reports, 2023 In this paper, the adoption of SO2 emission tax rates higher than the legal minimum standard is regarded as a noteworthy policy reform in China (quasi-natural experiment), and a spatial Difference-in-Differences (Spatial-DID) model is constructed to test
Kaifeng Wang +3 more
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