An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …

An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

This essay in German presents an economic analysis about the efficiency of a premium tax on insurance services, as it … insurancemarket, the reasons for an insurance tax is discussed. After that the focus lies on the question: What are the fiscal …, allocative anddistributive effects of this premium tax? The work is based on theoretical models, examples and empirical data. In …

The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999 … academics and tax practitioners indicate that the small business CGT concessions are excessively complex. There is concern that … against the traditional criteria for a good tax system, using a legal research methodology designed by Wade. Within Wade …

heavy burden and favour simplification. Professional bodies and individuals have proposed alternatives that allow for tax … withheld at source to be a final tax, eliminating the need for filing a return. There are also proposals to limit the delivery … of welfare through the tax system. The aim is to remove large numbers of low-income earners from the tax net. This could …