Results 221 to 230 of about 300,062 (256)

Principles of Taxation

2012
     
openaire   +1 more source

The Liberal Principles of Taxation

2001
The engine of a complex liberal theory of democratic tax law is the participation of individuals in the making of tax norms1. The most compelling argument to assert that somebody is obliged to pay a tax is to show that people are taxing themselves. To put it in more specific terms, legitimacy is to be derived from the right to participate on equal ...
openaire   +1 more source

Is There a Principle of Targeting in Environmental Taxation?

2011
We test whether the principle of targeting (alternatively Sandmo’s (1975) additivity property and Kopczuk’s (2003) decomposition involving the Pigovian rule) has relevance for environmental taxation in a second best world consisting of an exogenous revenue requirement and pre-existing distortionary taxes.
Liu, Jianqiao, Shiell, Leslie
openaire   +1 more source

AN ASSESSMENT on the PRINCIPLES of INTERNATIONAL TAXATION and the OBJECTIVES of INTERNATIONAL TAXATION

2014
Küreselleşme süreciyle ülkeler arasında artan ticaret ve üretim faktörlerinin hareketliliği, ulusal vergi sistemlerinde değişikliklere neden olmuştur. Bu süreçle birlikte ulusal vergi sistemlerinde uluslararası nitelik taşıyan ilkeler öne çıkmıştır.
DAĞLIOĞLU, İclal, ÇİÇEK, Hüseyin Güçlü   +1 more
openaire   +1 more source

Taxation Principles and Theory

2022
openaire   +1 more source

Local Taxation: Principles and Scope [PDF]

, 1995
The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the
openaire  

Principles and Methods of Taxation

Studies in Systems, Decision and Control, 2019
Irina V Gashenko
exaly  

Applying First-Best Principles of Taxation—What to Tax and How

2023
Richard W Tresch
exaly  

Optimal Income Taxation Theory and Principles of Fairness

Journal of Economic Literature, 2018
Marc Fleurbaey, François Maniquet
exaly  

The Works and Correspondence of David Ricardo. Volume I: On the Principles of Political Economy and Taxation

Economic Journal, 1951
Austin Robinson
exaly