Showing 1 - 10 of 85
. 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
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are...
Persistent link: https://www.econbiz.de/10009468737
This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the...
Persistent link: https://www.econbiz.de/10009468763
social insurance and taxation if insurance markets are characterized by adverse selection. The positive and normative … income taxation and the optimal nonlinear social insurance schedule are characterized simultaneously. …
Persistent link: https://www.econbiz.de/10009471620