The purpose of this paper is to present a methodology for calculating marginal effective tax rates (MRTRs) on the … applied to a calculation of effective tax rates on credit granting institutions in Canada and the U.S., the approach is …

The past decade has seen major reforms to the design of Australia’s tax system. This paper outlines these reforms and … examines their distributional impact across the household income spectrum. While the authors estimated tax incidence in … the impact of these tax reforms have been made since that date. This paper addresses this deficiency. It finds that the …

-filing UK Self Assessment (SA) Tax returns . It reports the findings from a study that involved three interested groups in the … UK; tax advisers, tax authorities and software providers. IT adoption issues, as applied to a wide range of business … previous UK quantitative study, involved ten in-depth interviews with representatives from the three interested groups – tax …

Australian and NZ governments about the reduction in personal income tax which the pro rata allocation solution will deliver to … the inherent tax inefficiency associated with the pro rata allocation solution. …

anomalies. The article regrets that the revenue authorities have been reluctant to link tax outcomes more directly to accounting …

tax authorities. It concentrates on the conditions under which the tax authorities have been authorized by the UK courts … considers the principles of judicial review in tax cases. Starting with the general principles, it then examines the argument … limited them to the exercise of discretion only in the course of their care and management of the tax system and in the …

may result in a new trust being created and identifies Capital Gains Tax issues arising from cloning or splitting trusts …. The article also considers what it terms “after death trusts” and Capital Gains Tax issues arising from those as well as … Capital Gains Tax issues arising from the premature ending of life interests. The article concludes that a testamentary trust …

This article considers several issues that make the application of Part IVA uncertain and whether recent tax office …

. Despite this, there are high levels of uncollected land tax revenue in Malaysia. We document the factors associated with land … independent variables significant in prior income tax compliance research also extend to the field of property and land tax …

More recently an increasing number of revenue authorities have attempted to estimate the amount of tax that is legally … owing to their government but not collected. This amount is commonly referred to as ‘tax gap’. In the past tax gap studies … were branded unreliable. Tax administrations and other bodies criticised any attempts at quantifying tax non-compliance on …