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In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in the economy, and to maintain a reasonable level...
Persistent link: https://www.econbiz.de/10010330128
In the September 2017 B.C. Budget Update, the government announced that MSP premiums would be eliminated within four years, with advice from a task force of experts on how best to replace the foregone MSP premium revenue. The MSP Task Force was formed in November 2017 and asked to report by...
Persistent link: https://www.econbiz.de/10013251318
On January 1, 2013, the federal estate tax regime in effect from 2001 to 2012 is scheduled to revert to its pre-2001 structure. A 35% rate will soar to a 55% rate. A $5 million exemption will plummet to $1 million. Some deductions and credits enacted in 2001 will disappear while others repealed...
Persistent link: https://www.econbiz.de/10013065476
This is a conceptual paper, the author discusses some fundamental assumptions regarding taxation. These assumptions need to be re-examined. The author has carried out a survey of fifty professionals in the field of tax administrations and based on discussions with them tried to identify the...
Persistent link: https://www.econbiz.de/10012895900
Tax collection is vital to maintain fiscal sustainability. According to a World Bank report, developing economies average 15% of Gross Domestic Product (GDP) in tax collections which is lower than that in advanced economies i.e. 40%. This inability of the developing economies recognizes weak...
Persistent link: https://www.econbiz.de/10013230635
This note reviews May 2019 OECD framework agreement report, “OECD/G20 Inclusive Framework on BEPS: Progress Report July 2018-May 2019” on international taxation of the ‘digital economy'. The core conclusions of the review are:1. The framework agreement proposals to-date represent complex,...
Persistent link: https://www.econbiz.de/10012868220
The article describes the revenue estimates of incremental versus fundamental reform options for taxation of individual wealth, and explains how tax avoidance assumptions underlie the larger estimates for fundamental reform
Persistent link: https://www.econbiz.de/10014091534
In der Regierungskoalition wird eine Abschaffung des ermäßigten Mehrwertsteuersatzes diskutiert. Umstritten ist, ob die Steuerermäßigungen für Grundnahrungsmittel und Kulturgüter erhalten bleiben sollen. Simulationsanalysen des DIW Berlin zeigen, dass die Mehrwertsteuer auf Nahrungsmittel...
Persistent link: https://www.econbiz.de/10011602331
In this paper we evaluate the incidence of a large cut in the value-added tax (VAT) for French sit-down restaurants. In …
Persistent link: https://www.econbiz.de/10012971432
studying the incidence of value added taxes (VAT) on prices and quantities of barber services traded. I also study the … incidence on the profits made by the targeted firms. I utilize a VAT reform targeted at a specific service sector which creates …
Persistent link: https://www.econbiz.de/10013075210