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THE DISTRIBUTIONAL EFFECTS OF A SALES TAX ON SERVICES

National Tax Journal, 1991
ing new business to the state; and (4) who The short-lived 1987 sales tax on ser- will ultimately bear the burden of the advices in Florida is used to illustrate the ditional taxes. A fifth consideration, the distributional effect of a sales tax levied on effect of tax increases on incentives (and both intermediate and final consumption economic ...
Siegfried, John J., Smith, Paul A.
openaire   +2 more sources

Fund the service from a hypothecated tax

BMJ, 2015
The NHS is one of the largest healthcare organisations on the planet, carrying out a bewildering and complex variety of functions. It is therefore folly to think that any one person, or a small group of people, can change it quickly without unleashing an avalanche of unintended consequences that could easily destroy the intended benefits.
openaire   +2 more sources

Tax Services and Tax Service Providers’ Changing Role in the IoT and AmI Environment

2019
New technology trends including Ambient Intelligence (AmI), Machine Learning (ML), Internet of Things (IoT), Cloud and Edge computing all have an important role to play in further developing the tax administration processes. The main challenge is to effectively reform the Revenue Administration (RA) services in today’s electronic age.
openaire   +1 more source

Tax service quality for enterprises: development of a valid measurement scale

Asia-Pacific Journal of Business Administration, 2023
Lien Thi Nguyet Au, Hung Trong Hoang
exaly  

At your service! The role of tax havens in international trade with services

European Economic Review, 2021
Shafik Hebous, Niels Johannesen
exaly  

Tax evasion and service-trust paradigm: A meta-analysis

Cogent Business and Management, 2020
Nurkholis Nurkholis   +2 more
exaly  

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