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Mining Taxation in Colombia
Chen, Duanjie - 2015
This paper assesses the current Colombian mining tax and royalty regime in terms of efficiency, competitiveness and revenue performance vis-a-vis other relevant mining countries. It then discusses the convenience of introducing a Resource Rent Tax (RRT) to new mining projects (together with a...
Persistent link: https://www.econbiz.de/10013027789
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On the political economics of tax reforms
Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - 2011
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …
Persistent link: https://www.econbiz.de/10010277379
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TOP Tax System – A New Taxation System
2012
accounting, auditing, tax returns and consequent quagmire of all tax related cases.Salient features of this new tax system....................Taxation …
Persistent link: https://www.econbiz.de/10013114952
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Taxation, uncertainty, and the cost of equity for a multinational firm
Lund, Diderik - 2001
From a CAPM-type model the cost of equity is derived for a firm operating under various foreign tax systems. The firm’s shares are traded in a market which is unaffected by these systems. The cost of capital depends on the foreign tax system, even for fully equity financed projects. This is...
Persistent link: https://www.econbiz.de/10010284234
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
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Estonian Tax Structure
Trasberg, Viktor - 2014
The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation.The country's tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and...
Persistent link: https://www.econbiz.de/10013047760
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Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik
Bach, Stefan; Buslei, Hermann; Dwenger, Nadja - In: DIW Wochenbericht 74 (2007) 18, pp. 293-301
Die aktuellen Pläne der Großen Koalition zur Reform der Unternehmensbesteuerung geben ein positives Signal: Der Gewinnsteuersatz der Unternehmen wird deutlich reduziert, im Gegenzug wird die Bemessungsgrundlage verbreitert. Insgesamt verringern die Pläne die Anreize zu Steuergestaltungen. Die...
Persistent link: https://www.econbiz.de/10011601724
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Capital gains taxation under different tax regimes
Sureth, Caren; Langeleh, Dirk - 2005
This paper investigates the influence of different systems of current income and capital gains taxation on investor … basic tax systems are analyzed, a classical corporate tax system with double taxation of profits on corporate and personal … level, a shareholder relief system, that reduces double taxation completely. It can be shown that general analytical …
Persistent link: https://www.econbiz.de/10010298450
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Impact of capital gains taxation on the holding period of investments under different tax systems
Hegemann, Annika; Kunoth, Angela; Rupp, Kristina; … - 2015
investment we investigate the impact of capital gains taxation on the holding period under three different tax systems. In our …
Persistent link: https://www.econbiz.de/10011334131
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Restructuring the European VAT tax system : advantages and disadvantages of the adoption of a single-rate model : a study based on the Portuguese case
Catarino, João Ricardo; Soares, Ricardo de Moraes e - In: European journal of government and economics : EJGE 8 (2019) 2, pp. 145-160
tax rate as it reduces distortions and facilitates tax compliance and management. This research seeks to analyse the …
Persistent link: https://www.econbiz.de/10012157117