The paper presents a comparative study of systems for withholding income tax on wages and identifies those that can be used in developing countries and countries in transition. The withholding system should be simple and reduce the need for return filing as much as possible. Collection of social...

Tax systems have become increasingly complex in recent decades. There is no such thing as a single tax. There are individual income taxes, corporate income taxes, sometimes local income taxes. There are a variety of indirect taxes, such as the value added tax (VAT), various kinds of excise...

Paying taxes is a cost of doing business. The looters (or public servants, depending on your perspective) must be paid and tax proceeds must be distributed to various groups and individuals, both worthy and unworthy. But tax expense includes more than just the amount of taxes that must be paid....

Both the mining and the burning of coal is pollutive, so one might expect to observe taxes on coal production and consumption. Yet several countries in Western Europe subsidize coal production, and most East European countries subsidize coal consumption. The first part of this paper shows that...

This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their...

This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their...