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The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP …, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the … for a comprehensive reform of tax policy in Pakistan. In the final analysis, the success of tax reform will depend less on …
Persistent link: https://www.econbiz.de/10012550857
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP …, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the … for a comprehensive reform of tax policy in Pakistan. In the final analysis, the success of tax reform will depend less on …
Persistent link: https://www.econbiz.de/10012550858
experienced in Pakistan, provide an opportunity for bankruptcy reform, as the potential employment impact often places the issue …
Persistent link: https://www.econbiz.de/10012557296
"In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa. They evaluate the VAT in the context of other distortions in the...
Persistent link: https://www.econbiz.de/10010522529
Persistent link: https://www.econbiz.de/10000725741
"The authors examine the effects of taxation on financing policy using the corporate tax reform in 2001 in Croatia as a natural experiment. Since the extant literature on tax effects on capital structure studies listed firms in developed countries, it is worth investigating whether the same...
Persistent link: https://www.econbiz.de/10010521006
Persistent link: https://www.econbiz.de/10010523054
Persistent link: https://www.econbiz.de/10010523067
Persistent link: https://www.econbiz.de/10010526273
The Poverty and Social Impact Assessment (PSIA) analyzes the impact of the tax reform, which came into effect in July 2007, on tax incidence and poverty in Uruguay. The essence of the reform is the introduction of a dual personal income tax, which taxes labor income at progressive rates and...
Persistent link: https://www.econbiz.de/10012552933