Results 251 to 260 of about 299,231 (308)

Principles of Taxation

2021
The theory of taxation rests on the shoulders of economic theory of the market. When a tax is introduced, market prices of products and inputs change, shifting the allocation of inputs—labour and capital, for example—distorting their pre-tax ‘efficient’ allocations among various products.
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Property Taxation: Principles

2019
This chapter discusses local land and property taxes. There are two components to the property tax—the base and the rate. In most countries, the base is property value, but in some countries it is based on area. Regardless, the success of any assessment system depends on a number of critical components—property identification; assessment uniformity ...
Harry Kitchen   +2 more
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Principles of taxation

2019
This book is designed to provide a frame of reference for students pursuing a Principle of Taxation course in local universities, polytechnics and colleges. It is believed that the structured content of the book will facilitate easy reading and understanding of the readers even without any prior knowledge of taxation.
Saad, Natrah, Zainal Affrin, Zaimah
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Economic Principles of Commodity Taxation

2021
This Element provides a broad overview of economic aspects of commodity taxation, focussing in particular on theory and on policy applications in OECD countries. Some major papers in public economics have discussed whether these taxes should be levied at a uniform rate, or whether different commodities should be taxed differently, for reasons of either
Vidar Christiansen, Stephen Smith
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Principles of International Taxation

2023
This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies.
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Mining Taxation Principles and Objectives

2020
This chapter compares and contrasts the economic objectives and expectation of government and industry and considers to what a degree they can be reconciled and how government’s objectives of economic efficiency and revenue maximisation are tempered by the need to compete with other mining-rich jurisdictions to attract internationally mobile foreign ...
Eric Lilford, Pietro Guj
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