This paper explores how Pakistan can get out of the low-tax-to-GDP trap and come close to achieving its revenue targets …. Examining the trend factors influencing the trend in total and individual tax-to-GDP ratios over a period of twenty years, the … paper concludes that partially successful and/or inappropriate tax reforms have put Pakistan in this trap. While …

The 1980s were a decade of tax reform across OECD countries. The changes had many common themes. Top rates of personal … income tax and rates of corporate income tax fell, but revenues were maintained by broadening the bases of these taxes. Seven … countries introduced a value-added tax. Many countries that already had a VAT increased its rate. Social security contributions …

The US tax system currently provides an incentive for individuals to obtain medical insurance through their employers … advanced economies. This unusual and unique tax treatment is widely excoriated as resulting in high costs and distorting … the provision of medical services. It is shown that the current tax system may be superior to an identical system in which …

The article describes the tax methods of management of real estate from the standpoint of implementation of property … relations in the agriculture of Ukraine. There are analyzed the features of the tax administration for real estate in …

Secretary of the United States Treasury for Tax Policy and Director of the Treasury's Office of Tax Analysis. While at the … Treasury, Bradford was involved in producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two … models for fundamental income tax reform. One is based on the Haig-Simons income concept, which still dominates American …

of economic growth under the incidence of tax revenues, using econometrical analysis (the Pool Data Model). With this …

Over the past two decades, the United States federal income tax revenue has shown periods of increased volatility …, we find that tax revenue has increased its dependence on volatile capital gains income, due in part to an increasing … income, on average the decade ending 2006, an almost twofold compared to four decades ago. Using a database on individual tax …

Article analyses the suitability of the legal regulation model of tax advisory services in relation to their higher … quality. A comparative preview of (non)regulation of tax advisory services in selected EU states is being discussed and … professional tax advisory service providers and (ii) tax advisory service clients we try to identify elements of tax advisory …