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Oei, Shu-Yi - 2016

When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy...

Persistent link: https://www.econbiz.de/10013007198

Cryptocurrency Economics and the Taxation of Block Rewards

Sutherland, Abraham - 2019

are first created results in inequitable taxation and would discourage U.S. taxpayers from participating in this new … proposes a single taxation policy for all public cryptocurrencies. Focusing on the mechanics of proof-of-stake networks and the … explores options for the equitable taxation of cryptocurrency reward tokens based on existing policies and principles. He …

Persistent link: https://www.econbiz.de/10012861553

The Taxation of Cryptocurrency Gains

Ooi, Vincent - 2021

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

Tourist tax and ratings of online reviews

Marsi, Antonio; Randon, Emanuela - 2021

Tourist taxes represent one of the principal sources of revenue for a number of local authorities. Using a dataset of more than 300 thousands reviews on TripAdvisor, we analyze the effect of tourist taxes on online ratings posted by hotel costumers. Online ratings are strategic variables for the...

Persistent link: https://www.econbiz.de/10012802140

Indirect taxation in vertical oligopoly

Peitz, Martin; Reisinger, Markus - 2009

This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream … increase is more likely to be welfare reducing. We also demonstrate that downstream and upstream taxation are equivalent in the … downstream. -- Specific tax ; ad valorem tax ; value-added tax ; tax incidence ; tax efficiency ; indirect taxation ; imperfect …

Persistent link: https://www.econbiz.de/10003818019

Incidence of Bank Levy and Bank Market Power

Capelle-Blancard, Gunther - 2014

This is the first analysis of the incidence of a bank tax that is imposed on banks' balance sheets. Within the framework of an oligopolistic version of the Monti-Klein model, the pass-through of a bank tax levied on loans is stronger when elasticity of credit demand is low. To test this...

Persistent link: https://www.econbiz.de/10013060959

Inferring tax compliance from pass-through : evidence from Airbnb tax enforcement agreements

Bibler, Andrew J.; Teltser, Keith F.; Tremblay, Mark J. - 2019

is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …

Persistent link: https://www.econbiz.de/10012033218

Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements

Bibler, Andrew - 2020

is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …

Persistent link: https://www.econbiz.de/10012852942

Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements

Bibler, Andrew - 2020

is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …

Persistent link: https://www.econbiz.de/10012852953

Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements

Bibler, Andrew - 2019

is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …

Persistent link: https://www.econbiz.de/10012866041

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