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reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www.oecd.org/eco/surveys/economic-survey-australia.htm). …
Persistent link: https://www.econbiz.de/10011398824
This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it advances toward the UMIE status. On reflection, it becomes evident that it is hard to meaningfully deliberate on the composition of taxes without focussing in equal measure on the...
Persistent link: https://www.econbiz.de/10015125308
Tax collection is vital to maintain fiscal sustainability. According to a World Bank report, developing economies average 15% of Gross Domestic Product (GDP) in tax collections which is lower than that in advanced economies i.e. 40%. This inability of the developing economies recognizes weak...
Persistent link: https://www.econbiz.de/10013230635
This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal … taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation … updated Taxation mainstreams is imperative. Taxation systems should implement the best practices in digitalization and …
Persistent link: https://www.econbiz.de/10015424149
For more than 25 years, the Social Security Trust Fund has been projected to run out of money in 2033 (give or take a few years), potentially causing benefits to be severely reduced in the absence of corrective legislative action. Today (February 2024), projections are made by the Social...
Persistent link: https://www.econbiz.de/10014480253
concerning taxation and indexation of unemployment benefits and personal tax allowances. A revenue-neutral green tax reform will …
Persistent link: https://www.econbiz.de/10014107387
history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …
Persistent link: https://www.econbiz.de/10010372060
In 1971, after the demise of the international monetary system, the so-called Bretton Woods system that ensured semi-fixed exchange rates thanks to capital controls, James Tobin conceived his now famous “Tobin tax”. Since then, some supporters of his original proposal have introduced some...
Persistent link: https://www.econbiz.de/10013229737
, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of …
Persistent link: https://www.econbiz.de/10013116138
Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdings of high-net-worth individuals and multinational taxpayers, leading to a sea change in cross-border tax enforcement. Spurred by leaked data, tax authorities have prosecuted offshore tax cheats,...
Persistent link: https://www.econbiz.de/10012962944