tainted by crime. Design/methodology/approach – Case‐law analysis of taxation in the context of criminal activity. Findings … – The taxation of tainted finance holds some promise for attacking criminal resources though it is not a new strategy …/value – The paper considers the tax dimension of contemporary debates on criminal finance.  …

the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and … summary measures is complicated by the role of the aggregate tax ratio, in addition to the re‐ranking that can occur in the … larger period framework. Some tax structures are found to increase in progressivity, while others show less progressivity, as …

1991. Finally, represents eight possible avenues for future research: the impact of taxes other than income tax and of tax … activities inside the household; entry barriers into politics; the dysfunctional effects of Dutch tax reforms on women′s labour … participation; analysis of Dutch fiscal and social policy from an ordo point of view; and joint analysis of the tax and social …

Argues the case for reform of US tax codes from a feminist viewpoint. “The household” and “the individual” are falsely … analysis of human identity in terms of separation and connection. Suggests tax structure be based on persons‐in‐relation: an …

Argues that while an expenditure tax would increase the complexity and administrative burdens of taxation, these … problems are not overwhelming. The problems which have led others to conclude that an expenditure tax is infeasible, or would … transition scheme. The case for or against an expenditure tax must rest on whether the economic benefits of adopting such a tax …

Argues that direct tax reform in India should include elimination of income tax and capital gains taxes. Presents an … analysis of how the unbelievably high direct tax rates over several years, coupled with several types of controls, drastically … without elimination of these taxes, and measures such as broadening of direct tax base, higher penalties, etc. are counter …

accounting principles and methods regardless of tax rules. This independence generates important permanent and temporary … differences between accounting and taxable income. The paper analyses the behaviour of listed Spanish firms in this accounting‐taxation … relationship 1996‐1998, the extent of introduction of the inter‐period income tax allocation method, and the number and types of …

UK as income tax self‐assessment is introduced, leaning on evidence from Australia, where self‐assessment is the standard.  …

reducing taxes to attract FDI and should differ their preferential tax treatments across industries.  …Using a differentiated oligopoly, this paper studies the effects of tax incentives on the structure of a domestic … industry in terms of price, output, profit, and entry/exit, taking account of technology transfer through FDI. It is found that …

Lists the tax implications for multinationals of US double taxation on income earned abroad or in the USA, from sources …’ status and foreign dividends, and how to avoid double taxation.  …