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Goods and service tax in India : basic concepts and features
Khan, Hajera Fatima - In: Journal of investment and management : JIM 7 (2018) 1, pp. 13-18
Persistent link: https://www.econbiz.de/10011918311
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Preparing the way for a modern GST in India
Cnossen, Sijbren - In: International Tax and Public Finance 20 (2013) 4, pp. 715-723
A modern Goods and Services Tax (GST) would do much to alleviate the problems of India’s current indirect tax system … States should both have access to the full GST base, which means that the tax assignment issue (who should tax what?) should … be separated from GST design aspects (what should be the precise base and rate structure?). It is not necessary or …
Persistent link: https://www.econbiz.de/10010865716
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Understanding tax reform in the Central Asian Republics
Mokhtari, Manouchehr; Ashtari, Mamak - In: Journal of Asian Economics 23 (2012) 2, pp. 168-178
Two decades of tax system reforms in the Central Asian Republics (CARs) show that, in addition to political commitment, understanding reformers’ incentive structure and a roadmap are necessary if full reform equilibrium is to be reached. Borrowed laws and institutions that are based on...
Persistent link: https://www.econbiz.de/10010868906
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Profiling micro-enterprises: the case of home-based businesses in New Zealand
Clark, Delwyn N.; Douglas, Heather - In: World Review of Entrepreneurship, Management and … 8 (2012) 3, pp. 265-284
important resources for growth, followed by functional business activities and expertise. Furthermore, high levels of GST …
Persistent link: https://www.econbiz.de/10010670086
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Analysis of impact of goods and services tax on indirect taxes of karnataka state
Nayaka, Basavanagouda; Panduranga, V. P. - In: The Indian economic journal 67 (2019) 1/2, pp. 117-127
Persistent link: https://www.econbiz.de/10012390835
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Who would win from a multi-rate GST in New Zealand : evidence from a QUAIDS model
Thomas, Alastair - In: New Zealand economic papers 56 (2022) 2, pp. 141-168
Persistent link: https://www.econbiz.de/10013327954
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Sustaining Korea's Convergence to the Highest-Income Countries
Jones, Randall S.; Urasawa, Satoshi - Economics Department, Organisation de Coopération et … - 2012
While Korea remains one of the fastest-growing OECD economies, its potential growth rate per capita is projected to decelerate from around 4% during the current decade to around 2¼ per cent during the 2030s. Sustaining growth requires policies to mitigate the impact of rapid population ageing...
Persistent link: https://www.econbiz.de/10011276834
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Goods and services tax (GST) and its effect on textile traders in Kerala : a study of kochi city
Manoj, Greeshma; Muraleedharan, S. - In: Vision : journal of Indian taxation 8 (2021) 1, pp. 101-126
Persistent link: https://www.econbiz.de/10013257829
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Formalization of the informal economy : perspectives of capital and labour
Unni, Jeemol - In: The Indian journal of labour economics : a quarterly … 61 (2018) 1, pp. 87-103
Persistent link: https://www.econbiz.de/10012249328