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Tax reform in Brazil : small achievements and great challenges
Werneck, Rogério L.F. - 2000
Persistent link: https://www.econbiz.de/10001544205
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Digital Economy Taxation - Deconstructing Equalization Levy and GST from an Indian tax standpoint
Naik, Amar; Shah, Rushil - 2021
nomenclature DST.Through this article, we have made a humble attempt in decoding India’s bid to plug the revenue leakage caused by … in India’s indirect tax regime to capture digital transactions within its tax net. We have also made an attempt to decode …
Persistent link: https://www.econbiz.de/10013247833
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Indirect tax reform and fiscal federalism in India
Jha, Raghbendra - 2013
Persistent link: https://www.econbiz.de/10009772452
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India : redesigning fiscal federalism after the global financial crisis
Jha, Raghbendra - 2014
Persistent link: https://www.econbiz.de/10010411632
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The political economy of India's transition to Goods and Services Tax
Sharma, Chanchal Kumar - 2021
What kept the Goods and Services Tax (GST) from becoming a reality in India for a quarter of a century after the …-tive? To what extent India's transition to a concurrent dual GST has brought about a change in the principles, rules … the shifts in the indirect tax regime in India since independence have taken place within the structural context of …
Persistent link: https://www.econbiz.de/10012416365
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India's goods and services tax : context, design and policy spillovers
Jha, Raghbendra; Bali, Azad Singh - 2023
Persistent link: https://www.econbiz.de/10014384802
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
Persistent link: https://www.econbiz.de/10014575579
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An EU Inter- and Intra-National Tax Regime : Some Lessons from the German Federalist Experience
Kastrop, Christian - 2012
The paper by Christian Kastrop describes the German federal system with a view to drawing some lessons for the European Union. The German system is reckoned to be very good at promoting cooperation and integration, but it has been showing growing problems in terms of efficiency and transparency....
Persistent link: https://www.econbiz.de/10013105710
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China's Emerging Tax Regime : Local Tax Farming and Central Tax Bureaucracy
Zhu, Z.W. - 2013
China like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to...
Persistent link: https://www.econbiz.de/10012754323
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China’S Emerging Tax Regime : Devolution, Fiscal Federalism, or Tax Farming?
Krug, Barbara; Zhu, Ze; Hendrischke, H. - 2011
China like other transition economies needs to establish a tax regime compatible with a market economy. The paper singles out the general and China-specific features by which national legislation attempts to accompany economic transformation. Based on an empirical study in two provinces this...
Persistent link: https://www.econbiz.de/10014028457