Showing 1 - 10 of 79
. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove …
Persistent link: https://www.econbiz.de/10009437997
Taxation and Public Education Expenditure," I study the determinants of cross-country differences in intergenerational earnings … and earnings, which features progressive taxation, public education expenditure, and borrowing constraints among the … the child's earnings. Quantitatively, taxation is more important than education expenditure. Introducing a Danish tax …
Persistent link: https://www.econbiz.de/10009438733
development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for …
Persistent link: https://www.econbiz.de/10009441597
Recent aggregate tests of the impact of taxes on long-run growth rates in the OECD countries remain vulnerable to two important criticisms. First, they typically use 'an aggregate average rate, or constructed marginal rate, that probably does not affect the rate that any particular economic...
Persistent link: https://www.econbiz.de/10009441604
Australian futures markets have experienced unprecedented growth in the past few years. The taxation implications for … the majority of futures market participants who are traders are relatively straightforward. However, the taxation …) ITAA have been evaded or inadequately dealt with by the courts and the Commissioner of Taxation. It is established that …
Persistent link: https://www.econbiz.de/10009441815
AFRIKAANSE OPSOMMING: Franchise besighede is ʼn alledaagse verskynsel in die Suid-Afrikaanse en Internasionalebesigheidswêreld. Ingevolge afdeling 12(2)(c) van Regulasie 287 van die PetroleumProdukte Wet No. 120 van 1977 word ʼn groothandelaar van petroleum produkte verbiedom ʼn...
Persistent link: https://www.econbiz.de/10009442145
This study investigated whether the way in which dividends are taxed in SouthAfrica, with the introduction of Secondary Tax on Companies (STC) in 1993,together with the extensive piece of legislation which incorporates dividends, hasa negative impact on the total amount of dividends paid by...
Persistent link: https://www.econbiz.de/10009442252
A calibrated model is used to determine the welfare impacts of various regulatory instruments for improving health. The results of a lab experiment are integrated in a partial equilibrium model representing demands for two kinds of fish, one with higher nutritional benefits (canned sardines) and...
Persistent link: https://www.econbiz.de/10009445078
tax rates across countries. In this paper I explore the interaction between multinational taxation and abatement …
Persistent link: https://www.econbiz.de/10009445440
meet to avoid taxation. It appears that this threshold must not be too high if the goal of nutritional policies is to …
Persistent link: https://www.econbiz.de/10009445851