This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major … hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of …-intensive industries should be avoided. The proposals in this paper aim at efficiency and equity in the tax system rather than revenue …

This background paper describes five different tools that can be used for the assessment of tax incentives by … framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making … next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used …

with an access to the world capital market. The paper examines the efficiency of quantity restrictions on capital exports … and the accompanying set of taxes. A distinction is made between a benchmark case where the government can fully tax … foreign-source income and a more realistic case where the government cannot effectively tax foreign-source income …

the medium term. Enforcing the tax agreement with, a Gold Ridge company, and implementing the new resource taxation regime …

This paper presents the Tax Summary for the Solomon Islands. The paper discusses that normal business expenses are …

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution … detrimental effects on employment and growth, and at removing inconsistencies with international practices. The tax measures will …. The Icelandic Corporate Index Tax would benefit from adopting financial accounting as the basis to determine taxable …