consumption-based taxes the Interest Adjusted Income and Profit Tax (IAIPT) which is also known as the so-called Allowance for … Corporate Equity (ACE) has been successfully implemented so far in the Republic Croatia from 1994-2000. The effects of a ACE tax … the Thai base case data of the year 2000 suggest that the tax reform generate moderate long-term efficiency gains. While …

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an … electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction … to the VAT rate, with a zero bracket amount, personal exemptions and limited individual deductions. The E Tax modifies …

the present value of tax liabilities are calculated, by using an after-tax risk-free discount rate, and incorporating any … new or reduced tax liabilities generated into its expected risk and return estimates. The asset allocation problem is … marginal tax rates, investment horizons, borrowing premiums, high or low inflation environments, and different starting cost …

of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious … is important to international relations as well. The tax system affects tax revenue, government actions, oil company …