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Trade growth, the extensive margin, and vertical specialization
Debaere, Peter (contributor); Corbae, Dean (contributor) - 2010
tariffs on the range of goods countries export to the United States. The empirical analysis shows that tariffs tend to have a … 1996-2006 is explained by tariff reductions. This suggests the extensive margin has not amplified the impact of tariffs on … fragmentation, the results show that closer countries and countries with lower tariffs imposed on them export a wider range of goods …
Persistent link: https://www.econbiz.de/10009429374
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Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies
Christian, Philip C - 2010
Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of...
Persistent link: https://www.econbiz.de/10009460568
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The effects of the self-assessment system on tax compliance costs of small and medium enterprises in Malaysia
School of Economics and Finance
This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the...
Persistent link: https://www.econbiz.de/10009434950
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Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business
Pope, Jeff - 2001
The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews...
Persistent link: https://www.econbiz.de/10009441777
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The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia
Loo, Ern Chen - 2006
Self assessment for individual taxpayers was first introduced in Malaysia for the 2004 year of assessment. This change from the previous official assessment system to self assessment has redefined the roles and responsibilities of both taxpayers and tax administrators in Malaysia. In particular,...
Persistent link: https://www.econbiz.de/10009480038
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Factors influencing transfer pricing compliance: an Indonesian perspective
Mulyani, Yeni, Business Law & Taxation, Australian … - 2010
Transfer pricing has become a major concern for tax authorities and multinational enterprises (MNEs) worldwide. Transfer pricing is one of several tax minimization mechanisms used by MNEs and an especially difficult one to audit. Previous studies on tax compliance have mainly focused on...
Persistent link: https://www.econbiz.de/10009484233
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Tariff-based analysis of commercial building electricityprices
Coughlin, Katie M.; Bolduc, Chris A.; Rosenquist, Greg J.; … - 2008
This paper presents the results of a survey and analysis ofelectricity tariffs and marginal electricity prices for … commercialbuildings. The tariff data come from a survey of 90 utilities and 250tariffs for non-residential customers collected in 2004 as …
Persistent link: https://www.econbiz.de/10009435538
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Participation of the Nuclear Power Plants in the New Brazilian Electric Energy Market
Mathias, S.G. - 2008
March 15,2004. The main overall goals of this new regulation are: to allow the lowest possible tariffs for end users, while …
Persistent link: https://www.econbiz.de/10009435556
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Real Time Pricing as a Default or Optional Service for C&ICustomers: A Comparative Analysis of Eight Case Studies
Barbose, Galen; Goldman, Charles; Bharvirkar, Ranjit; … - 2008
utility commissions (PUC) and utilities have considered implementing dynamic pricing tariffs, such as real-time pricing (RTP … is appropriate for utilities to offer a range of dynamic pricing tariffs and DR programs, or just ''plain vanilla … tariffs, three basic implementation issues require attention. First, should it be a default or optional tariff, and for which …
Persistent link: https://www.econbiz.de/10009435658
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Customer Strategies for Responding to Day-Ahead Market HourlyElectricity Pricing
Goldman, Chuck; Hopper, Nicole; Bharvirkar, Ranjit; … - 2008
Real-time pricing (RTP) has been advocated as an economically efficient means to send price signals to customers to promote demand response (DR) (Borenstein 2002, Borenstein 2005, Ruff 2002). However, limited information exists that can be used to judge how effectively RTP actually induces DR,...
Persistent link: https://www.econbiz.de/10009435765