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The Advantages and Disadvantages of Using an Advance Pricing Agreement: Lessons for the UK from the US and Austrarion Experience

Markham, Michelle A. - 2005

and expanding their documentation and penalty rules (such as the United States (US), Australia, Canada, the United Kingdom … Fiscal Committee is very close to that provided by the IRS." As Australia and the UK also closely follow the OECD Transfer … taxpayers and revenue authorities in the United States and in Australia, along, where relevant, with the views expressed in the …

Persistent link: https://www.econbiz.de/10009483335

Policy implications of budget deficit targets

Haque, M. Badrul - 1991

I analyze in this paper a financial program found commonly in developing countries that are engaged in improving structural imbalances. Similar programs have also been adopted in industrialized countries, in the U.K. since 1980 and in the U.S. since 1984. A typical financial program consists of...

Persistent link: https://www.econbiz.de/10009468596

Behavioral Public Finance: Tax Design as Price Presentation

Krishna, Aradhna; Slemrod, Joel B. - 2003

In this essay we review the evidence from marketing research about price presentation of consumer products and discuss how these lessons have been applied—consciously or unconsciously—in the design of the U.S. tax system. Our perspective is that, in most situations, the designers of the tax...

Persistent link: https://www.econbiz.de/10009477007

My Beautiful Tax Reform

Slemrod, Joel B. - 2005

Many experts equate the best tax system with the simplest, and the best tax reform with the one that most simplifies the system. However, the simplest, most elegant policy need not be the best because tax policy involves a tradeoff among objectives, including equity and efficiency objectives,...

Persistent link: https://www.econbiz.de/10009477304

Pagrindinių verslo mokesčių politika AB „Mažeikių nafta“ pavyzdžiu

Betingienė, Alma - 2007

Mokesčių politika turi lemiamą vaidmenį tiek atskiriems ūkio subjektams, verslo plėtrai, tiek valstybės ekonomikai. Verslo išvystymas yra grindžiamas mokesčių sistemos reforma. Norint sukurti efektyvią mokesčių politiką, būtini ekonominiai ūkinių subjektų tyrimai. Magistro...

Persistent link: https://www.econbiz.de/10009478565

Valstybinės mokesčių inspekcijos poveikis smulkiajam verslui: Tauragės rajono atvejis

Juozupaitis, Orestas - 2011

Magistro darbo tyrimo tikslas – įvertinti mokesčių inspekcijos galimybes skatinti smulkaus ir vidutinio verslo plėtrą bei konkurencingumo augimą. Baigiamąjį darbą sudaro dvi dalys: teorinė ir praktinė. Pirmojoje dalyje apţvelgta mokesčių inspekcijos struktūra, funkcijos, veiklos...

Persistent link: https://www.econbiz.de/10009478625

THE INFLUENCE OF TAX REFORMS IMPLEMENTED IN GEORGIA FOR ENTREPRENEURSHIP DEVELOPMENT

Bukia, Iza - 2019

Georgia is one of the leading countries according to the reforms implemented in the region, which reflected in different ratings of the world, where Georgia occupies the leading positions. The paper reviews the changes in the direction of tax policy after 2010, which have a positive effect on...

Persistent link: https://www.econbiz.de/10015335971

Tax Rates: A Study of their Form and Effects

Alexander, M. Erin - 2009

This dissertation presents a series of three essays that examine the functional form of the U. S. federal income tax and its implications. In the first essay we introduce the convex functional form of the income tax which we believe is superior to the standard income-proportional form. We also...

Persistent link: https://www.econbiz.de/10009431190

The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?

Goldberg, Daniel S. - 2007

This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...

Persistent link: https://www.econbiz.de/10009432056

E Tax: The Flat Tax as an Electronic Credit VAT

Goldberg, Daniel S. - 2005

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction method VAT. The Hall-Rabushka nuance, however,...

Persistent link: https://www.econbiz.de/10009432057