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Taxation and the Taylor Principle [PDF]
Finance and Economics Discussion Series, 2002 We add a nominal tax system to a sticky-price monetary business cycle model. When nominal interest income is taxed, the coefficient on inflation in a Taylor-type monetary policy rule must be significantly larger than one in order for the model economy to have a determinate rational expectations equilibrium.
Rochelle M. Edge, Jeremy B. Rudd
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Principles of indirect taxation [PDF]
National Technical University of Ukraine Journal. Political science. Sociology. Law, 2018 The purpose of the article is to analyze the existing theoretical approaches to the definition of the sys- tem of principles of tax legislation, as well as to isolate and analyze the legal principles of indirect taxation.In the article the system of principles of tax legislation is considered, as well as the legal principles of indirect taxation are ...
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Теоретические аспекты построения оптимальной системы транспортного налогообложения [PDF]
, 2016 Целью данной статьи является анализ теоретико-методологических основ построения оптимальной системы транспортного налогообложения с выделением классификационных признаков, функций и принципов построения такой системы.
Leontyeva, Y. V. +3 more
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The egalitarian sharing rule in provision of public projects [PDF]
, 2005 In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it.
Bogomolnaia, Anna +3 more
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Source versus Residence. A comparison from a New Economic Geography perspective [PDF]
, 2007 Recently, issues of international taxation have also been analysed from a New Economic Geography perspective. These discussions show that agglomerative forces play a non negligible role.
Commendatore, Pasquale, Kubin, Ingrid
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Property Taxation in the People\u27s Republic of China [PDF]
, 2014 A property tax is a general tax imposed on all property owners based on the value of their properties. Property taxation is common throughout the world due to its numerous advantages. It is regarded as a steady source of local government revenue.
Asian Development Bank
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Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]
, 2019 Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper +1 more
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Principles of International Taxation
, 2014 Each country must decide (i) whether, and if so at what rate, to tax its citizens/ residents on their foreign-source income (e.g. wages, interests, dividends, etc.); and (ii) whether, and if so at what rate, to tax foreigners on their income originating from sources within the jurisdiction.
Assaf Razin, Efraim Sadka
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General principles of law and taxation
Review of European and Comparative Law, 2022 Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance and the significance of these principles in the sphere of tax law are more and more noticeable.
Krzysztof Lasiński-Sulecki +2 more
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Progressive taxation and the equal sacrifice principle [PDF]
Journal of Public Economics, 1987 Abstract A classical problem in public finance is: when does equal sacrifice imply progressive taxation? Suppose that a tax schedule imposes equal sacrifice on all taxpayers in loss of utility, and that this property is preserved under re-indexing of the schedule. Then the utility function must exhibit constant relative risk aversion, i.e. it must be
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