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The taxation of the mining industry varies considerably from nation to nation. This paper reflects on the evolving use of various taxation approaches applied by governments to the mining sector. It includes a description of the principal tax types and investment tax incentives and briefly...
Persistent link: https://www.econbiz.de/10011628303
We study a model in which the effects of taxation on growth are highly non-linear. Marginal increases in tax rates have a small growth impact when tax rates are low or moderate. When tax rates are high, further tax hikes have a large, negative impact on growth performance. We argue that this...
Persistent link: https://www.econbiz.de/10013025298
This paper evaluates optimal public investment and fiscal policy for countries characterized by limited tax and debt capacities. We study a non stochastic CRS endogenous growth model where public expenditure is an input in the production process, in countries where distortions and limited...
Persistent link: https://www.econbiz.de/10003854944
Taxes and Policies for Environmental Protection -- 4. Revenue Sharing from Natural Resources: Principles and Practices -- 5 … Environments -- 9. Worldwide Energy Subsidies and the impact of their removal on economic welfare and global climate change -- Part …. Alternative economic instruments such as carbon taxes and tradable permits to combat global climate change are also examined …
Persistent link: https://www.econbiz.de/10013555445
investment taxes have the identical effect, as is the case in a closed-economy context. However, if it is allowed, households can … accumulate foreign assets besides domestic capital and hence saving and investment are separated, causing the two taxes to have … different effects. Using a two-sector growth model, we show that the two taxes generate completely different effects on …
Persistent link: https://www.econbiz.de/10003321335
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Taking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, “all other income” or capital gains. It also considers the possibility of a presumption that individuals engaging...
Persistent link: https://www.econbiz.de/10013214053
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