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Indirect Taxation of Wine : An International Comparison
Kenny, Paul - 2013
Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors … World' wine country (France) and the two ‘New World' (Australia and New Zealand) wine countries. The aim of comparing these … review of Australia's tax system. First, this paper examines the rationale for specific wine taxation. Secondly, the paper …
Persistent link: https://www.econbiz.de/10013074435
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Taxpayers'rights - enshrined in legislation or granted in administrative concessions : a comparison of taxpayers' rights and obligations in Australia, Canada, NZ, the UK and the US
Italia, Maria - In: Tax administration in the 21st century : [the Fourth …, (pp. 119-134). 2001
Persistent link: https://www.econbiz.de/10001653444
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Labour market policies, strategies and statistics for people with disabilities : a cross-national comparison
Bergeskog, Anders - 2001
countries provided sufficient information for a thorough cross-national comparison which among other things includes detailed … disability pension recipients. Despite similar labour force participation figures in Great Britain, Australia, Finland, Norway … recipients and the proportion of programme participants are limited in Australia and the United Kingdom, while both proportions …
Persistent link: https://www.econbiz.de/10011574803
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Aboriginal Education in Quebec : A Benchmarking Exercise
Richards, John - 2012
Quebec’s Aboriginal poverty is severe, and the large gap between Aboriginal and non-Aboriginal education levels is the most important factor in explaining it. In the report, the author examines the relationship between education levels and employment for Quebec Aboriginals. Comparing outcomes...
Persistent link: https://www.econbiz.de/10014181764
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Globalization and developing countries : a shrinking tax base?
Aizenman, Joshua; Jinjarak, Yothin - 2006
Persistent link: https://www.econbiz.de/10003278743
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Taxing consumption and other sins
Hines, James R. - In: The journal of economic perspectives : EP ; a journal … 21 (2007) 1, pp. 49-68
Persistent link: https://www.econbiz.de/10003443859
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Globalization and developing countries - a shrinking tax base?
Aizenman, Joshua (contributor); Jinjarak, Yothin (contributor) - 2006
Persistent link: https://www.econbiz.de/10003303790
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Globalization and developing countries - a shrinking tax base?
Aizenman, Joshua; Jinjarak, Yothin - 2006
This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration, and macro stabilization. This in turn should shift their tax base from...
Persistent link: https://www.econbiz.de/10003855345
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
Persistent link: https://www.econbiz.de/10011402077
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Optimale direkte und indirekte Steuern bei unterschiedlicher Anfangsausstattung
Brunner, Johann K. - 2003
Persistent link: https://www.econbiz.de/10009749610