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Canada-U.S. Tax Comparisons [PDF]

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Charles E. McLure, Jr.
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An Analysis of the Value Added Tax (Vat) Gap in Zambia

International Journal of Research and Innovation in Social Science, 2023
The aim of this study was to empirically examine the effect of the Zambian VAT administrationon tax revenue by analyzing the VAT gap in Zambia. The study attempted to assess from empirical evidence if there is room for the revenue authorities to enhance VAT revenue collection without increasing the rate. The data used in this study was time series data
Adisa Bazak Lungu, Charles Muwe Mungule
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Handling Value Added Tax (VAT) in Economic Evaluations

Applied Health Economics and Health Policy, 2006
In health economic evaluations, value added tax is commonly treated as a transfer payment. Following this argument, resources are valued equal to their net-of-tax prices in economic evaluations applying a societal perspective. In this article we argue that if there is the possibility that a new healthcare intervention may expand the healthcare budget ...
Bech, Mickael   +2 more
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The Value Added Tax (VAT) analysis for Uganda

2018
Uganda’s public expenditure is growing at a fast rate due to the need to finance her National Development Plan (NDP) with the goal of attaining high middle income country status as envisioned in the Vision 2040. Consequently, Uganda’s stock of public debt, both domestic and external, to finance the NDP has increased significantly.
Lakuma, Corti Paul   +3 more
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Value-Added Tax (VAT)

2008
Abstract The EC Directive of 28 November 2006 provides exemption from VAT for: insurance and reinsurance transactions; and related services performed by insurance brokers and insurance agents. Outside these express exemptions, when considering an insurance claim, it is important to establish who is receiving supplies made the subject of ...
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THE MEXICAN VALUE-ADDED TAX (VAT): METHODOLOGY FOR CALCULATING THE BASE

National Tax Journal, 1988
The value-added tax (VAT) is often a major component of national fiscal structures. While its effects on allocative efficiency, inflation, income distribution, and tax administration have been addr...
Aguirre, Carlos A., Shome, Parthasarathi
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