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GST in select countries of the world : lessons for India
Bhasin, Rahul; Mittal, Anuraag - In: Vision : journal of Indian taxation 3 (2016) 2, pp. 81-91
Persistent link: https://www.econbiz.de/10011833354
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The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022
The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical...
Persistent link: https://www.econbiz.de/10013194527
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The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022
The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical...
Persistent link: https://www.econbiz.de/10013193322
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Regimes for taxing goods and services in a non-uniformity setting : policy implications for the ASEAN economic community
Euamporn Phijaisanit; Myles, Gareth - In: Southeast Asian journal of economics 7 (2019) 1, pp. 123-146
Persistent link: https://www.econbiz.de/10012813420
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The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - In: Journal of evolutionary economics 33 (2023) 2, pp. 517-540
Persistent link: https://www.econbiz.de/10014330268
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Tax expenditures in local taxes - an effective instrument of local tax policy? : the example of Poland
Felis, Paweł; Gołębiowski, Grzegorz - In: Contemporary economics 15 (2021) 4, pp. 393-414
the incremental trend of revenue growth in the following year. The use of TEs in real estate and vehicle taxes may have …
Persistent link: https://www.econbiz.de/10012802081
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A comparative approach to fiscal illusions : a synthesis of the conclusions from a Polish study in relation to new ideas and empirical research in selected countries
Guziejewska, Beata - In: Comparative economic research : Central and Eastern Europe 24 (2021) 2, pp. 7-21
This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...
Persistent link: https://www.econbiz.de/10012664950
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The importance of municipal tax policy in shaping forest tax revenues in Poland
Dziuba, Jarosław; Życzkowska, Elżbieta - In: Ekonomia i prawo 20 (2021) 1, pp. 91-105
Persistent link: https://www.econbiz.de/10012666430
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Local authority tax policy in Poland : evidence from the Union of Polish metropolises
Felis, Paweł; Rosłaniec, Henryk - In: Contemporary economics 13 (2019) 1, pp. 49-62
Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes … and comprehend the motives and behaviors of self-government authorities with regard to local taxes. This work focuses on … real property tax, the most efficient of all local taxes. Importantly, in Poland, the system of real property taxation is …
Persistent link: https://www.econbiz.de/10012176212
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The evolution of taxes and hours worked in Austria, 1970 - 2005
Dalton, John T. - In: Macroeconomic dynamics 19 (2015) 8, pp. 1800-1815
Persistent link: https://www.econbiz.de/10011516322