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A number of recent changes to Italian tax law have important implications for financial stability. The taxation of … financing, has been reinforced, encouraging capital strengthening. Lastly, changes to the taxation of hybrid capital fund …
Persistent link: https://www.econbiz.de/10013054276
In Tax Legislation in the Contemporary U.S. Congress, Michael Doran describes an equilibrium of gridlock punctuated by the occasional passage of strikingly clean, non-particularistic legislation. This Commentary explores how the mundane, unseemly, and largely unnoticed legislative ritual of...
Persistent link: https://www.econbiz.de/10013054459
and assess the taxation of intellectual capital within this broader interdisciplinary landscape. Informed by the recent …
Persistent link: https://www.econbiz.de/10013056212
This article was prepared for the St. Louis University Law Journal's “Teaching Trusts & Estates” issue. Many law students take a course in Trusts & Estates, but comparatively few enroll in a class devoted to the federal wealth transfer taxes. For most law students, the Trusts & Estates...
Persistent link: https://www.econbiz.de/10013056333
A book on Singapore income taxation and the goods and services tax presented along the lines of a seven …
Persistent link: https://www.econbiz.de/10013060305
This is the first analysis of the incidence of a bank tax that is imposed on banks' balance sheets. Within the framework of an oligopolistic version of the Monti-Klein model, the pass-through of a bank tax levied on loans is stronger when elasticity of credit demand is low. To test this...
Persistent link: https://www.econbiz.de/10013060959
in taxation. The application of bank levy is thus the result of the reforms initiated in the sphere of financial …
Persistent link: https://www.econbiz.de/10013061352
guiding taxation framework, both of which could potentially contribute greatly to the application of the Chinese Establishment …
Persistent link: https://www.econbiz.de/10013062728
measures. This paper establishes a case for an industry-specific adoption of unitary taxation with formulary apportionment as a … the appropriate weighting. This paper concludes that unitary taxation with formulary apportionment is a viable industry …
Persistent link: https://www.econbiz.de/10013025137
value added tax. The focus is on domestic taxation, but there is a brief survey of international elements.The paper …
Persistent link: https://www.econbiz.de/10013025280