Results 61 to 70 of about 427,701 (208)
The Impact Factor of Costs to the Tax System [PDF]
, 2020 This paper is about the costs of the enterprises to the tax system. Thence, we have an analysis of the impact factor of the tax revenues of the countries subject to the costs of companies on the tax system.
Challoumis, Constantinos
core +1 more source
What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Nine of a National Survey [PDF]
, 2018 This report summarizes the results of the ninth year of a national random-digit-dial public opinion survey asking 1,201 respondents if they would support various tax options for raising federal transportation revenues. The ten specific tax options tested
Agrawal, Asha Weinstein, Nixon, Hilary
core +5 more sources
This paper analyzes the interaction between corporate taxes and corporate governance. We show that the characteristics of a taxation system affect the extraction of private benefits by company insiders.
Alexander Dyck +2 more
core
Tax revenue econometric estimation
Lietuvos matematikos rinkinys, 2003 National budget tax revenue in relation with economic changes in Lithuania in 1995–2002 is analyzed in this article. There is also analyzed value added tax (VAT) as it brings the biggest share of Lithuanian National budget and economic factors that influence VAT revenue.
Elena Mačiulaitytė, Rimantas Rudzkis
openaire +2 more sources
Capital Gains: Its Recent, Varied, and Growing (?) Impact on State Revenues [PDF]
, 2003 In this report, we analyze the impact of capital gains on the recent fall-off in state individual income tax revenues. Given the growing importance of the individual income tax, we analyze the impact of capital gains on state tax revenues since 1989 to ...
David L. Sjoquist, Sally Wallace
core
The impacts on food purchases and tax revenues of a tax based on Chile's nutrient profiling model. [PDF]
PLoS One, 2021 Colchero MA, Paraje G, Popkin BM.
europepmc +1 more source
How sugar-sweetened beverage tax revenues are being used in the United States. [PDF]
Prev Med Rep, 2021 Krieger J +4 more
europepmc +1 more source
How has the UK corporation tax raised so much revenue? [PDF]
We analyse a puzzle in the UK corporation tax: by both historic and international standards corporation tax revenues have been high while the statutory rate has been low.
Alexander Klemm +2 more
core
Tax Evasion and Competition [PDF]
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be the case if
Laszlo Goerke, Marco Runkel
core
The Future of the Digital Permanent Establishment Concept: Challenges and Obstacles
Financial Law ReviewAddressing the challenges and implications of taxing the digital economy through the concept of Digital Permanent Establishment [DPE] is the main focus of this article.
Tereza Homa
doaj +1 more source