Search Results - subject:"Tax principles"

Does e-commerce ease or intensify tax competition? : destination principle versus origin principle

Aiura, Hiroshi; Ogawa, Hikaru - In: International tax and public finance 31 (2024) 3, pp. 702-735

Persistent link: https://www.econbiz.de/10015056390

Tax Principles and Tariff-Tax Reforms under International Oligopoly

Fujiwara, Kenji - School of Economics, Kwansei Gakuin University - 2014

This paper, in a two-country duopoly model, compares destination- and origin-based commodity taxes in a context of a unilateral tariff-tax reform that fixes the world price and foreign welfare. We find that the proposed reform reduces domestic welfare, and hence is strictly Pareto-deteriorating...

Persistent link: https://www.econbiz.de/10010752064

Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary

Hıgye, Mihály - In: European Financial and Accounting Journal 6 (2011) 2, pp. 8-27

In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To respond to global crisis that hit Hungary hard, the Bajnai government enacted a series of economic reforms and spending cuts in 2009. The Orban government elected in 2010 launched...

Persistent link: https://www.econbiz.de/10010512879

Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary

Hıgye, Mihály - In: European Financial and Accounting Journal 2011 (2011) 2, pp. 8-27

Persistent link: https://www.econbiz.de/10011195309

Local property taxation: international experience and lessons for Spain

Trueba Cortés, M.ª Carmen - In: INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH (2011) 20, pp. 117-138

The aim of this paper is to show a general view of the local propertytax. We want to check how is applied in many countries, which are the differencesand similarities with the spanish tax, which are his virtues and faults and which canbe the solutions of his problems. Although his general...

Persistent link: https://www.econbiz.de/10010992183

Fiscal consolidation and the new flat rate individual income tax in Hungary

Hıgye, Mihály - In: European financial and accounting journal : EFAJ 6 (2011) 2, pp. 8-27

Persistent link: https://www.econbiz.de/10011459971

TAX SYSTEM PERFORMANCE IN THE REPUBLIC OF SERBIA

CUZOVIC, DJORDJE - In: Perspectives of Innovation in Economics and Business (PIEB) 3 (2009) 3, pp. 45-47

Determination of Serbia to join and integrate into European Union (EU) calls for further reforms in economic laws and standards, among which, taxation policy takes one of the top places. After many years of preparations and delays, the Republic of Serbia adopted a set of laws in the field of...

Persistent link: https://www.econbiz.de/10010836935

On the Possibility and Desirability of Taxing E-Commerce

Rasmussen, Bo Sandemann - School of Economics and Management, University of Aarhus - 2004

suggested. Keywords: E-commerce, commodity taxation, tax principles, revenue loss, preferential tax treatment, auditing. JEL: H … of diﬀerent tax principles in the two tax jurisdictions, see section 2.3 below. 10 Notice that even though the tax … regarding the tax-and-shipping-included price of the good. 2.3 Qualitative Properties of the Tax Principles Considering the …

Persistent link: https://www.econbiz.de/10005439975