Results 251 to 260 of about 25,666,163 (299)

How does tax system on energy industries affect energy demand, CO2 emissions, and economy in China?

Energy Economics, 2019
Energy savings and CO2 emission reduction have become a major issue in recent years. Taxes on energy production sectors may be an effective way to save energy, reduce CO2 emissions, and improve environmental quality.
Boqiang Lin, Zhijie Jia
semanticscholar   +1 more source

Cigarette prices in a complex cigarette tax system: empirical evidence from Indonesia

Tobacco Control, 2019
Background The complex cigarette tax system in Indonesia has created the opportunity for cigarette producers to avoid tax, which results in affordable cigarette prices.
Bagus Wahyu Prasetyo, Vid Adrison
semanticscholar   +1 more source

WHAT IS AN "OPTIMAL" TAX SYSTEM? [PDF]

National Tax Journal, 1996
Argues that previous attempts to derive an "optimal tax system" are largely irrelevant to practical tax design, because they typically ignore a range of considerations reflecting fiscal and societal institutions that are essential elements in the normative and positive analysis of taxation.
openaire   +1 more source

Taxing Systemic Risk

2013
Systemic risk and the financial crisis of 2007 to 2009 In the fall and winter of 2008 to 2009, the worldwide economy and financial markets fell off a cliff. The stock market fell 42 percent in the United States and, on a dollar-adjusted basis, the market dropped 46 percent in the United Kingdom, 49 percent in Europe at large, 35 percent in Japan, and
Acharya, Viral V., Heje Pedersen, Lasse, Philippon, Thomas, Richardson, Matthew   +3 more
openaire   +2 more sources

TAX EXPENDITURES IN THE FEDERAL EXCISE TAX SYSTEM

National Tax Journal, 1994
Federal excise taxes contain tax expenditure provisions analogous to the tax expenditures imbedded in individual and corporate income taxation.
openaire   +2 more sources

Tax Compliance-Systeme

2016
Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
openaire   +1 more source

Tax System and Tax Reforms in Turkey

2020
Tax systems are shaped according to the economic, social, legal, and administrative structure of a country. For this reason, alteration in any structure causes small revisions or significant changes in tax systems. Tax reforms facilitate the adaptation of the system to innovation.
Adnan Gerçek, Feride Bakar Türegün
openaire   +1 more source

Tax Systems

2013
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on
Joel Slemrod, Christian Gillitzer
openaire   +1 more source

Does the greening of the tax system promote the green transformation of China’s heavily polluting enterprises?

Environmental science and pollution research international, 2023
Yutong Su, Xiaobo Zhu, Yuyong Deng, Ming Chen, Zaixu Piao   +4 more
semanticscholar   +1 more source

Tax Systems and Tax Reforms in Europe

2004
Part One: A General Picture of European Tax Systems and the Main Topics in Tax Reforms 1. A Comparative View of Selected European Countries Luca Gandullia 2. Rationale and Open Issues of more Radical Reforms Luigi Bernardi 3. Public Finance and Political Economies in Tax Design and Reforms Paola Profeta 4.
LUIGI BERNARDI, PROFETA, PAOLA ANTONIA
openaire   +3 more sources