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SALES TAX ON SERVICES: REVENUE OR REFORM? [PDF]
National Tax Journal, 1988 Examines the issues surrounding extension of sales taxes to services. Examines some of the problems that would face a reform effort: Nexus, the treatment of financial services, and an insufficiency of revenue.
Quick, Perry D., McKee, Michael J.
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Goods and Services Tax on Pharmaceuticals in Malaysia
Therapeutic Innovation & Regulatory Science, 2017In Malaysia, the goods and services tax (GST) was implemented in 2015. Within this context, medicines are subjected to GST. However, essential medicines are exempted. In fact, exempting essential medicines from tax is in line with the Malaysian National Medicines Policy which aims to promote equitable access to affordable essential medicines of good ...
Zhi Yen, Wong +3 more
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National Tax Journal, 2019
The United Kingdom (UK) adopted “value creation” as the guiding principle for designing its digital services tax (DST). This article argues that this principle acts as a double-edged sword.
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The United Kingdom (UK) adopted “value creation” as the guiding principle for designing its digital services tax (DST). This article argues that this principle acts as a double-edged sword.
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Tax subsidization of personal assistance services
Disability and Health Journal, 2012Personal assistance services (PAS) is the term used to describe the range of assistance, services, and supports many people with disabilities and older Americans need to remain in their homes and communities. The Americans with Disabilities Act requires that people with disabilities receive essential services in the communities of their choice rather ...
Steven, Mendelsohn +2 more
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Goods and Services Tax for India [PDF]
, 2008 Indirect taxes on goods and services at the state level constitute 85 percent of own tax revenue of the state governments of which sales tax alone accounts for 61 percent. A change in regime in recent times from cascading types sales taxes to taxes based on input-tax credit within taxation of goods, as well as the adoption of a uniform rates of tax ...
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European Taxation, 2014
This note analyses the tax on financial services that was enacted in Slovenia effective 1 March 2013 to ensure that VAT exempt financial services are also subject to tax.
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This note analyses the tax on financial services that was enacted in Slovenia effective 1 March 2013 to ensure that VAT exempt financial services are also subject to tax.
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2023
Around the single tax on the net product of land, Mirabeau and Quesnay propose in the Théorie de l’impôt an innovative reflection upon tax and public service. A discussion follows and a renovated physiocratic doctrine appears that plays an important role at the beginning of the French revolution. The 19th century socialist movements recapture a part of
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Around the single tax on the net product of land, Mirabeau and Quesnay propose in the Théorie de l’impôt an innovative reflection upon tax and public service. A discussion follows and a renovated physiocratic doctrine appears that plays an important role at the beginning of the French revolution. The 19th century socialist movements recapture a part of
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American Journal of International Law, 1968
Selection of a library can be a troublesome problem for the lawyer advising clients with international problems. Fortunate is he whose office is but a stone’s throw from the library of a great law school or one of the few Bar Association libraries with the knowledge and funds to enter the foreign field.
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Selection of a library can be a troublesome problem for the lawyer advising clients with international problems. Fortunate is he whose office is but a stone’s throw from the library of a great law school or one of the few Bar Association libraries with the knowledge and funds to enter the foreign field.
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QUALITY OF TAX SERVICE AT PRATAMA CIREBON ONE TAX SERVICE OFFICE
European Journal of Economics and Management Sciences, 2021Susi Sugiyarsih +3 more
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Should Financial Services be Taxed Under a Consumption Tax? Probably
National Tax Journal, 2002Previous authors have concluded that a broad-based consumption tax would be more efficient if financial services to consumers, such as services for investment, loans and insurance, were exempted fr...
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