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Gaming represents a relatively easy source of taxation revenue. As a result gambling is taxed more highly than most … present time in the Dominican Republic the lotteries and casino sectors are operating largely without a regulatory or taxation … system should be kept simple, but made institutionally robust. This would bring the taxation of casinos and games of chance …
Persistent link: https://www.econbiz.de/10010958965
proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become … that proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public …
Persistent link: https://www.econbiz.de/10010779267
and deteriorated facilities in hydraulic systems. To be effective, the paper emphasizes the benefit principle of taxation …
Persistent link: https://www.econbiz.de/10004976743
This paper examines the differences between state owned enterprises and their private-sector counterparts in terms of the way they are affected by the tax systems. The relationship between state-owned enterprise finance and the impact of a tax system on these firms is also studied. A number of...
Persistent link: https://www.econbiz.de/10005490177
This statement outlines some of the economic effects of the present for the taxation of the foreign activities of …
Persistent link: https://www.econbiz.de/10005652970
and also their revenue importance. These taxes include the taxation of import, value added (ITBIS), selected excise taxes …, exit and entry taxes (tourism taxes), and the taxation of casinos and games of chance. The focus are both on the short …
Persistent link: https://www.econbiz.de/10005652980
This statement outlines the economic effects of certain features of the existing method of taxation of the foreign …
Persistent link: https://www.econbiz.de/10005652991
This article concerns the existence of equilibrium in a two-period model with general personal and corporate tax structures. We show that an equilibrium exists if there is a price system under which no consumer or firm has an arbitrage opportunity. The model can be modified to handle non convex...
Persistent link: https://www.econbiz.de/10005653151
The purpose of this study is to develop recommendations for the reform of the corporation income tax system in Sri Lanka in order to improve the fiscal climate for long term industrial investment. The present tax system is characterized by high statutory rates and a wide array of opportunities...
Persistent link: https://www.econbiz.de/10005688115
The objective of this study is to provide an overview of the present state of the steel industry in a number of countries in the developed world and compare the incentives provided to corporations to undertake investments that are created by the tax systems in these countries. In all, the tax...
Persistent link: https://www.econbiz.de/10005688122