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Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...
Persistent link: https://www.econbiz.de/10013090158
This paper assesses the current Colombian mining tax and royalty regime in terms of efficiency, competitiveness and revenue performance vis-a-vis other relevant mining countries. It then discusses the convenience of introducing a Resource Rent Tax (RRT) to new mining projects (together with a...
Persistent link: https://www.econbiz.de/10013027789
. If carried out, these reforms would simplify the tax system, reduce the overall burden of taxation, and eliminate harmful … distortions that stifle the UK’s productivity and prosperity. The TV Licence, Inheritance Tax, Stamp Duty Land Tax, stamp duties …
Persistent link: https://www.econbiz.de/10013226706
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
Dual-regime business tax systems typically subject smaller firms to an output (turnover) tax and larger firms to a profit (corporate) tax. Despite their prevalence, there is little formal analysis of their optimal design. This paper addresses this gap by developing a theoretical framework to...
Persistent link: https://www.econbiz.de/10015420881
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
#BlackTaxpayersMatterThe world has witnessed the brutal suffocation of George Floyd on a concrete sidewalk in Minneapolis. While this is but one more example of centuries of relentless violence against Black people, many are hoping that this tragic death might be a catalyst for meaningful...
Persistent link: https://www.econbiz.de/10014031724
Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large extent, co-determined the evolution of disposable incomes of Belgian households on one hand, and their incentives to work on the other. In this paper we assess equity and...
Persistent link: https://www.econbiz.de/10011287627
relationships among the main functions of taxation - notably, raisingrevenue, redistributing income, and correcting externalities … - and the mapping between thesefunctions and various forms of taxation. Different types of taxation as well as expenditures … core. Additional topics addressed include a range ofdynamic issues, the unit of taxation, tax administration and …
Persistent link: https://www.econbiz.de/10012779666
Identifying the impact of tax structures on economy growth is crucial to those who create tax policies. In this paper we create a tool called the Tax Structure Efficiency Index that is based on the level of the concentration of the tax system for assessing the efficiency of the tax structure. We...
Persistent link: https://www.econbiz.de/10012945985