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Goods and Services Tax (GST) : A New Tax Reform in Malaysia
Mansor, Nor Hafizah - 2013
The Goods and Services Tax (GST) is becoming one of the most prominent topics in Malaysia. The announcement by the … Government to reduce continuous deficit budget in Malaysia. This paper discusses the GST as a new tax reform in Malaysia, and …
Persistent link: https://www.econbiz.de/10013088990
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Consumers’ Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia : A Review Paper
Goh, Poh Jin - 2017
The Goods and Services Tax (GST) is one of the most discussed topics in Malaysia nowadays. The Malaysian government … Malaysia. This paper is also expected to provide a better understanding for the Malaysian government on consumers' perception …
Persistent link: https://www.econbiz.de/10012944938
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Finally, a Goods and Services Tax for Malaysia : A Comparison to Australia's GST Experience
Kraal, Diane - 2016
Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt … Government in 2000.This article concerns an investigation into Malaysia's recent introduction of a GST and seeks some answers to … explain the issues delaying its previous attempts. Australia's GST experiences from 1985 to 2000 are compared to Malaysia …
Persistent link: https://www.econbiz.de/10012987598
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Profiteering Under GST : Lessons from India, Australia and Malaysia
Kir, Ajitesh - 2023
mechanisms adopted earlier in two other countries—Australia and Malaysia. The Indian anti-profiteering provision was introduced …
Persistent link: https://www.econbiz.de/10014345878
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Resurrecting goods and services tax (GST) : the case for a comeback
Amjad Rabi; Norma Mansor - 2024
Persistent link: https://www.econbiz.de/10015045156
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Input versus output taxation in an experimental international economy
Riedl, Arno; Winden, Frans A. A. M. van - 2003
This paper is concerned with a policy oriented macroeconomic experiment involving an 'international' economy with a relatively small 'home' country and a large 'foreign' country. It compares the economic performance of two alternative tax systems as a means to finance unemployment benefits: a...
Persistent link: https://www.econbiz.de/10011333884
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Input versus output taxation in an experimental international economy
Riedl, Arno; Winden, Frans A. A. M. van - 2003
This paper is concerned with a policy oriented macroeconomic experiment involving an international economy with a relatively small home country and a large foreign country. It compares the economic performance of two alternative tax systems as a means to finance unemployment benefits: a...
Persistent link: https://www.econbiz.de/10011404622
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The internet as a tax haven?
Agrawal, David R. - 2021
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...
Persistent link: https://www.econbiz.de/10012485221
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Tax evasion and unions in a Cournot duopoly
Fanti, Luciano; Buccella, Domenico - 2020
Persistent link: https://www.econbiz.de/10012487100
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Correlation in state and local tax changes
Baker, Scott; Janas, Pawel; Küng, Lorenz - 2020
We develop a comprehensive dataset of state and local taxes from 2000-2015 that includes personal income taxes, property taxes, corporate income taxes, sales taxes, estate taxes and excise taxes. We illustrate how state and local taxes have changed over time, in response to business cycles, and...
Persistent link: https://www.econbiz.de/10012421081