Showing 1 - 10 of 16
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
and deteriorated facilities in hydraulic systems. To be effective, the paper emphasizes the benefit principle of taxation …
Persistent link: https://www.econbiz.de/10004976743
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
Inflation induces distortions in the economy, some of which are related to taxation while others would persist even if …; Section III treats the effects of inflation on the taxation of business income. …
Persistent link: https://www.econbiz.de/10005688130
Since 1989 the Government of Viet Nam has undertaken a series of fundamental economic reforms that have increased the use markets to set prices and enhanced the role of the non-state sector in the production and distribution of goods and services. During this time Viet Nam has opened up its...
Persistent link: https://www.econbiz.de/10005688148
different taxation schemes for casinos. The situation being considered is in a country where casinos cater exclusively to … activities of this sector under different systems of taxation. When the price of gambling is set by regulation above its … competitive level, the economic losses created by excessive investment in the sector can be reduced by taxation. A turnover tax on …
Persistent link: https://www.econbiz.de/10005688281
portfolios. Similar difficulties arise in markets with taxation. Some theoretical research has argued that some taxation … transaction costs and taxation. We show that a competitive equilibrium exists. Our results require careful modeling of the …
Persistent link: https://www.econbiz.de/10005688315
This paper considers alternative forms of regulation and taxation of the casino sector. The model considers the … industry and the form and rates of taxation. Four alternative forms of regulation are considered: price regulation, state … taxation of the fixed costs of the casinos are evaluated. Applications of the models are carried out for North Cyprus. The …
Persistent link: https://www.econbiz.de/10005688346
This paper considers alternative forms of regulation and taxation of the casino sector. The model considers the … industry and the form and rates of taxation. Four alternative forms of regulation are considered: price regulation, state … taxation of the fixed costs of the casinos are evaluated. Applications of the models are carried out for North Cyprus. The …
Persistent link: https://www.econbiz.de/10005688391