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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
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Small business taxation:an evaluation of the role of special treatment policies
Pope, Jeffrey - 2008
from various countries in the world, particularly the UK, USA, New Zealand and Australia. The arguments for special …
Persistent link: https://www.econbiz.de/10009434941
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Transfers, Agglomeration and German Unification
Ross, Matthias - 2001
This paper analyses in the framework of a 2-region economic geography model the impact of transfers on agglomeration of economic activity. Two main results can be derived: First, subsidies to the activity of firms are more efficient to avoid agglomeration than subsidies to consumers (social...
Persistent link: https://www.econbiz.de/10009442391
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ARE ALL TAXES EQUALLY BAD? HOW REDUCING IOWA'S SALES TAX COULD SAVE IOWANS MORE THAN $100 MILLION PER YEAR
Lapan, Harvey E.; Moschini, GianCarlo; Caruth, Brad - 2002
Under current U.S. law, taxpayers can deduct up to 100 percent of their state income taxes from their adjusted gross income when calculating their federal income taxes. As a result, Iowans currently pay approximately $251 million less to the federal government than they would otherwise pay....
Persistent link: https://www.econbiz.de/10009443083
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Efeitos potenciais da política tributária sobre o consumo de alimentos e insumos agropecuários: uma análise de equilíbrio geral inter-regional
Santos, Carliton Vieira dos; Filho, Joaquim Bento de … - 2007
This paper analyses the potentials long run effects on theBrazilian economy of two policies in the field of the indirect taxes: a)the reduction of indirect taxes on food consumption by the householdsand; b) the reduction of indirect taxes on the main inputs used in theagricultural activity. The...
Persistent link: https://www.econbiz.de/10009446939
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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
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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
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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
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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
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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