Narrow search
Showing 1 - 10 of 14,664
Cover Image
International repercussions of direct taxes
Eggert, Wolfgang - 1999
tax rates and efficiency when distorting wage, residence-based and source-based capital taxes (or any combination of two …
Persistent link: https://www.econbiz.de/10010324048
Cover Image
Eine neue Grundsteuer - nur Anhängsel der Gemeindesteuerreform
Thöne, Michael - 2006
Die letzte kleine Reform der deutschen Grundsteuer liegt über dreißig Jahre zurück. Spätestens mit der deutschen Einheit sind die systematischen und administrativen Schwächen dieser Gemeindesteuer derart in den Vordergrund getreten, dass ihre grundlegende Reform überfällig geworden ist....
Persistent link: https://www.econbiz.de/10010297006
Cover Image
Goods and services tax (GST) in India: Prospect for states
Khan, Mohd. Azam; Shadab, Nagma - In: Budgetary Research Review (BRR) 4 (2012) 1, pp. 38-64
Goods and services tax (GST) is a broad based and a single comprehensive tax levied at every stage of the production and distribution chain with applicable set-off in respect of the tax remitted at previous stages. It is basically a tax on final consumption integrates the union excise duties,...
Persistent link: https://www.econbiz.de/10011642747
Cover Image
Regional tax effort in Spain
Zárate Marco, Anabel; Vallés Giménez, Jaime - In: Economics: The Open-Access, Open-Assessment E-Journal 13 (2019) 2019-31, pp. 1-32
This work examines in depth the hypotheses explaining the tax capacity of regional governments, also determining their tax effort and explanatory factors. The study is done for the Spanish regions, using different techniques which have rarely been applied in this area. The results show that...
Persistent link: https://www.econbiz.de/10012007752
Cover Image
Regional tax effort in Spain
Zárate Marco, Anabel; Vallés Giménez, Jaime - 2018
This work examines in depth the hypotheses explaining the tax capacity of regional governments, also determining their tax effort and explanatory factors. The study is done for the Spanish regions, using different techniques which have rarely been applied in this area. The results show that...
Persistent link: https://www.econbiz.de/10011930582
Cover Image
Property tax autonomy and tax mimicking in major metropolitan areas in Poland
Malkowska, Agnieszka; Telega, Agnieszka; Gluszak, Michal; … - 2017
Research background: Real estate and urban economics literature is abundant in studies discussing various types of property taxes and their characteristics. Growing area of research focused on tax equity, tax competition, and tax mimicking. Recently, due to substantial developments in spatial...
Persistent link: https://www.econbiz.de/10012232559
Cover Image
Towards efforts to enhance tax revenue mobilisation in Africa: Exploring synergies between industrialisation and ICTs
Ofori, Isaac Kwesi; Ofori, Pamela E.; Asongu, Simplice - 2021
Motivated by the momentous rise in ICT diffusion, the implementation of the African Continental Free Trade Area agreement, and the expected rebound of foreign direct investment inflow to Africa from 2022, this study examines the joint effects of industrialisation and ICT diffusion on resource...
Persistent link: https://www.econbiz.de/10012801027
Cover Image
Efficiency vs. the level of per capita income of urban-rural municipalities in Poland
Olejniczak, Jarosław - In: e-Finanse: Financial Internet Quarterly 15 (2019) 1, pp. 20-29
income potential of the municipalities and the efficiency (relative) of their activity. The basis for such a hypothesis were … the area of fiscal transfers. A nonparametric method for the evaluation of relative efficiency - the DEA CCR-O was used in … the research. Then the correlation between efficiency scores and local government revenues per capita was measured. The …
Persistent link: https://www.econbiz.de/10013466207
Cover Image
Towards efforts to enhance tax revenue mobilisation in Africa: Exploring the interaction between industrialisation and digital infrastructure
Ofori, Pamela Efua; Ofori, Isaac Kwesi; Asongu, Simplice - 2022
Motivated by the momentous rise in the new economy, the implementation of the African Continental Free Trade Area agreement, and the expected rebound of foreign direct investment to Africa from 2022, this study examines the joint effects of industrialisation and digital infrastructure on...
Persistent link: https://www.econbiz.de/10014278330
Cover Image
Report on the potential impacts of property tax abatement on rental housing construction in Boston
Alejandro, Patricia; Carter, Mary Ellen; DiPasquale, Denise - 2024
Boston's high housing costs reflect a historic failure to build enough units to satisfy demand. Interest rates and construction costs have risen recently, and the flow of new market-rate residential housing projects has slowed. To spur more construction, the City of Boston is considering various...
Persistent link: https://www.econbiz.de/10014480370