Taxation

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  • Exploiting a unique data set containing information about the estimated bribe payments of Ugandan firms, the authors study the relationship between bribe payments, taxes, and firm growth in Uganda for the period 1995-97. Using industry-location averages to circumvent the potential problem of endogeneity, and to deal with issues of measurement error, they find that both the rate of taxation, and the rate of bribery are negatively correlated with firm growth.

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  • Selective taxes on goods and services, often referred to as excise taxes, are among the oldest forms of taxation in the world.1 The salt excise, for instance, was considered a goldmine for the European sovereign during theMiddle Ages, because sources of supplywere few and could be easily controlled. Interestingly, the prominence of excise taxation in the sixteenth and seventeenth centuries owed much to the Dutch, whose duties on beer, sugar, salt, spirits, and other goods were called excijsen.

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  • How does the presence of corruption affect the optimal mix between consumption and income taxation?

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  • The tax rules of the United States and of foreign countries affect multinational corporations in a variety of ways. Researchers at the National Bureau of Eco- nomic Research have been studying the impact of taxation on multinational corporations for several years. From time to time, the results of this research have been presented at NBER conferences and subsequently published in NBER volumes. The papers in the current volume, which were presented at such a conference in January 1994, were the result of studies during the previ-...

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  • There is a widespread concern that, in some parts of the world, govern- ments are unable to exercise effective authority.When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enter- prises, kidnap gangs, terrorist networks, armedmilitias.Why do govern- ments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and respon- siveness is closely related to the ways in which governments are financed.

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  • This volume is part of a multiyear research program on Behavioral Responses to Taxation that is being conducted under the auspices of the National Bureau of Economic Research (NBER). This project draws together researchers with a wide range of interests in tax policy issues. The development and mainte- nance of the NBER TAXSIM program, a detailed computer algorithm for com- puting household tax liabilities under actual and various alternative tax re- gimes, is one of the centerpieces of this research project. Many of the research studies...

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  • Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an ex- pression of a stronger representation of labor interest. Although the size of the government has become the most important policy difference between the left and the right in postwar politics, the formation of the government’s funding base has not been explored. Junko Kato finds that the differentiation of tax rev- enue structure is path-dependent upon the shift to regressive taxation.

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  • In order to answer how much government should tax, we must know the costs and benefits of taxation. The benefits result from the roles of government. The costs of taxation include: The direct cost of the revenue paid to government The loss of consumer and producer surplus caused by the tax The administrative costs of collecting the tax.

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  • Abstract Exploiting a unique data set containing information on the estimated bribe payments of Ugandan firms, we study the relationship between bribery payments, taxes and firm growth over the period 1995-97. Using industry-location averages to circumvent the potential problem of endogeneity, and to deal with issues of measurement error, we find that both the rate of taxation and bribery are negatively correlated with firm growth.

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  • Nhằm giúp các bạn chuyên ngành Tài chính ngân hàng có thêm tài liệu tham khảo trong quá trình học tập và ôn thi, mời các bạn cùng tham khảo nội dung tài liệu "Chapter 8: Application - The costs of taxation" dưới đây. Nội dung tài liệu bao gồm những câu hỏi bài tập chọn đáp án đúng sai bằng tiếng Anh về chi phí thuế. Hy vọng tài liệu sẽ giúp các bạn tự tin hơn trong kỳ thi sắp tới.

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  • Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and reg- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax pur- poses. It addresses issues that often mean millions of dollars to indi- vidual corporations, and a significant fraction of the federal govern- ment’s revenue base.

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  • Taxation of e-commerce is a major concern for international agencies and tax authorities worldwide. In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in ‘electronic cash’ for products that are often goods, services and licences all rolled into one. A payee may be no more than a computer that can take up ‘residence’ anywhere; national boundaries are of no consequence whatsoever.

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  • This volume includes nine papers that were prepared as part of a research project on international aspects of taxation, undertaken by the National Bu- reau of Economic Research. The authors present new empirical studies of effects of tax policy on decisions of multinational corporations in three areas: international financial management, investment, and income shifting. This research was the focus of a conference attended by academics, policymakers, and representatives of international organizations. The conference was...

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  • This book examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. The authors find that democratic insti- tutions yield complex tax systems with features that follow a varied but predictable pat- tern. In developing their analysis, they use formal modeling of voting behavior, emphasizing recent advances in the theory of probabilistic voting.

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  • Jeremy de Souza was educated at Charterhouse and New College, Oxford. Articled to Mr John Emrys Lloyd of Farrer & Co, he subsequently became an assistant solicitor and associate at that firm. Between 1976 and 1996, after which he became a consultant (enabling him to devote more time to writing), he was the firm’s tax partner. During his 32 years with the firm, he contributed to the newsletters for the Agricultural Estates Group, the Employment and Pensions Group, the Charities Group and the Briefing Service for in-house lawyers. ...

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  • Tham khảo sách 'taxation and public finance in transition and developing economies', tài chính - ngân hàng, tài chính doanh nghiệp phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • This text is designed for a one-semester introductory tax course at either the under- graduate or graduate level. It is ideal for an MBA course or any program emphasizing a decision-making approach.

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  • Authoritative and readable, this brief survey is a comprehensive historical overview of the U.S. federal tax system. Its coverage ex- tends from the ratification of the Constitution to the present day. Brownlee describes the five principal stages of federal taxation in relation to the crises that led to their adoption—the formation of the republic, the CivilWar,WorldWar I, the Great Depression, and World War II—and discusses the significant modifications during the Reagan presidency.

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  • It would be tactless in a foreword to propose answers to the puzzle of bilateral investment treaties (BITs) and double taxation treaties (DTTs). Perhaps, though, it is not inappropriate to pose some questions that may whet the appetite of the reader. Although many questions about the diffusion and implications of these bilateral treaties are relevant to both BITs and DTTs, I focus on BITs, a topic on which many academic and policy discussions have centered.

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