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Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506

Goods and Service Tax (GST) : framework a technology driven tax

Nagayya, D.; Rao, Balla Appa - In: GITAM journal of management : a quarterly publication … 16 (2018) 1, pp. 66-92

Persistent link: https://www.econbiz.de/10012024858

Goods and services tax on financial institutions : a comparative study of India with select developed countries

Chhaya, Rupal; Sneha, Srishti; Routray, Anisha - In: Vision : journal of Indian taxation 8 (2021) 1, pp. 54-76

Persistent link: https://www.econbiz.de/10013257670

Taxation of revenue derived from activities carried out by farmers in Poland

Maruchin, Wojciech - In: Contemporary economics 17 (2023) 2, pp. 197-209

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

Persistent link: https://www.econbiz.de/10014317758

Neue Trends im europäischen und internationalen Steuerrecht

Rädler, Albert J. - In: ifo Schnelldienst 56 (2003) 10, pp. 15-24

Prof. Dr. Albert J. Rädler gibt in seinem Vortrag, den er beim D-A-CH Steuer-Kongress am 28. März 2003 in Wien gehalten hat, einen Überblick über neue Trends des europäischen und internationalen Steuerrechts, die sich im Zuge der Europäisierung und Globalisierung abzeichnen. Insbesondere...

Persistent link: https://www.econbiz.de/10011692021