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A financial transaction tax (FTT) compares to a value-added tax on financial transactions and financial services. This … differs from the financial activity tax (FAT) that is raised on profits of financial companies or on profit …, the assessment base and the tax rate. The European Union hasn't been able to design an EU-wide FTT; not even the complete …
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of corruption in the society all farms of corruptions has to be internalized by introducing a permit and tax for …
Persistent link: https://www.econbiz.de/10012119899
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
competitive level, the economic losses created by excessive investment in the sector can be reduced by taxation. A turnover tax on … the amount gambled can maximize both tax revenue and the economic welfare of the country. Due administrative constraints …, a number of countries rely on the taxation of the casinos' fixed assets or a combination of a turnover tax and a tax on …
Persistent link: https://www.econbiz.de/10014058767
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Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes … on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis …
Persistent link: https://www.econbiz.de/10012256502
Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes … on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis …
Persistent link: https://www.econbiz.de/10012132607
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